Artsen Ghoos - Surinx: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Artsen Ghoos - Surinx
Largest movements
- Receivables after one year -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year -€87,365
down €87,365 (-99.2%), from €88,041 to €675
of which Trade receivables: -€83,081
- Tangible fixed assets +€67,057
up €67,057 (+102%), from €65,612 to €132,669
of which Leasing and similar rights: +€54,748
- Financial fixed assets +€65,000
new in 2025: €65,000
- Reserves -€251,307
down €251,307 (-64.4%), from €390,440 to €139,133
- Other debts +€140,656
up €140,656 (+11,696%), from €1,203 to €141,859
- Debts after one year +€30,975
new in 2025: €30,975
- Current portion of long-term debt +€20,057
new in 2025: €20,057
- Tax, wage and social debts +€6,854
up €6,854 (+1,330%), from €515 to €7,369
of which Taxes: +€5,886
- Turnover +€241,810
new in 2025: €241,810
- Gross operating margin +€93,384
up €93,384 (+46.3%), from €201,492 to €294,876
- Purchases and services +€91,457
new in 2025: €91,457
- Staff costs +€86,431
new in 2025: €86,431
- Financial charges +€5,914
up €5,914 (+3,475%), from €170 to €6,084
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €398,950 | €349,050 | -€49,900 | -12.5% |
| Fixed assets | 21/28 | €65,612 | €197,669 | +€132,057 | +201% |
| Tangible fixed assets | 22/27 | €65,612 | €132,669 | +€67,057 | +102% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €5,275 | €3,617 | -€1,657 | -31.4% |
| Furniture and vehicles | 24 | €2,826 | €20,070 | +€17,244 | +610% |
| Leasing and similar rights | 25 | - | €54,748 | +€54,748 | |
| Other tangible fixed assets | 26 | €57,511 | €54,233 | -€3,278 | -5.7% |
| Financial fixed assets | 28 | - | €65,000 | +€65,000 | |
| Current assets | 29/58 | €333,339 | €151,382 | -€181,957 | -54.6% |
| Amounts receivable after more than one year | 29 | €100,000 | - | -€100,000 | |
| Trade receivables | 290 | €100,000 | - | -€100,000 | |
| Amounts receivable within one year | 40/41 | €88,041 | €675 | -€87,365 | -99.2% |
| Trade receivables | 40 | €83,756 | €675 | -€83,081 | -99.2% |
| Other amounts receivable | 41 | €4,285 | - | -€4,285 | |
| Current investments | 50/53 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €136,174 | €139,687 | +€3,513 | +2.6% |
| Deferred charges and accrued income | 490/1 | €9,124 | €10,020 | +€896 | +9.8% |
| Total equity and liabilities | 10/49 | €398,950 | €349,050 | -€49,900 | -12.5% |
| Equity | 10/15 | €395,440 | €144,133 | -€251,307 | -63.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €390,440 | €139,133 | -€251,307 | -64.4% |
| Distributable reserves | 133 | €390,440 | €139,133 | -€251,307 | -64.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,511 | €204,918 | +€201,407 | +5,737% |
| Amounts payable after more than one year | 17 | - | €30,975 | +€30,975 | |
| Financial debts | 170/4 | - | €30,975 | +€30,975 | |
| Amounts payable within one year | 42/48 | €3,511 | €173,943 | +€170,432 | +4,854% |
| Current portion of amounts payable after more than one year | 42 | - | €20,057 | +€20,057 | |
| Trade debts | 44 | €1,793 | €4,658 | +€2,865 | +160% |
| Suppliers | 440/4 | €1,793 | €4,658 | +€2,865 | +160% |
| Taxes, remuneration and social security | 45 | €515 | €7,369 | +€6,854 | +1,330% |
| Taxes | 450/3 | €0 | €5,886 | +€5,886 | |
| Remuneration and social security | 454/9 | €515 | €1,483 | +€967 | +188% |
| Other amounts payable | 47/48 | €1,203 | €141,859 | +€140,656 | +11,696% |
| Turnover | 70 | - | €241,810 | +€241,810 | |
| Non-recurring operating income | 76A | - | €6,320 | +€6,320 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €91,457 | +€91,457 | |
| Remuneration, social security and pensions | 62 | - | €86,431 | +€86,431 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,017 | €14,535 | +€5,518 | +61.2% |
| Other operating charges | 640/8 | €513 | €3,309 | +€2,796 | +545% |
| Gross operating margin | 9900 | €201,492 | €294,876 | +€93,384 | +46.3% |
| Operating profit (loss) | 9901 | €191,962 | €190,601 | -€1,361 | -0.7% |
| Financial income | 75/76B | €3,179 | €1,573 | -€1,606 | -50.5% |
| Recurring financial income | 75 | €3,179 | €1,573 | -€1,606 | -50.5% |
| Financial charges | 65/66B | €170 | €6,084 | +€5,914 | +3,475% |
| Recurring financial charges | 65 | €170 | €6,084 | +€5,914 | +3,475% |
| Profit (loss) for the period before taxes | 9903 | €194,970 | €186,090 | -€8,880 | -4.6% |
| Income taxes | 67/77 | €46,036 | €46,958 | +€922 | +2.0% |
| Profit (loss) for the period | 9904 | €148,935 | €139,132 | -€9,802 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €148,935 | €139,132 | -€9,802 | -6.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.