B-Surgery: what changed
Two fiscal 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.
B-Surgery
Largest movements
- Tangible fixed assets +€53,557
up €53,557 (+351.9%), from €15,221 to €68,778
of which Furniture and vehicles: +€56,127
- Receivables within one year -€24,851
down €24,851 (-37.8%), from €65,764 to €40,913
of which Trade receivables: -€32,156
- Cash -€3,477
down €3,477 (-19.2%), from €18,139 to €14,661
mainly Investment in fixed assets (net) (-€70,363) and Trade debts (-€24,631)
- Deferred charges and accrued income -€1,503
down €1,503 (-16.4%), from €9,171 to €7,668
- Other debts +€41,869
up €41,869 (+380.2%), from €11,014 to €52,883
- Trade debts -€24,631
down €24,631 (-62.3%), from €39,511 to €14,879
- Tax, wage and social debts +€4,009
up €4,009 (+24.5%), from €16,375 to €20,384
of which Taxes: +€3,507
- Reserves +€2,889
up €2,889 (+10.1%), from €28,585 to €31,474
- Depreciation +€7,032
up €7,032 (+71.9%), from €9,775 to €16,806
- Gross operating margin -€6,867
down €6,867 (-6.0%), from €114,687 to €107,820
- Staff costs +€1,757
up €1,757 (+2.3%), from €75,866 to €77,622
- Taxes -€1,653
down €1,653 (-35.9%), from €4,607 to €2,954
- Financial charges -€1,545
down €1,545 (-19.5%), from €7,936 to €6,391
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.
Cash bridge derived
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 | €108,295 | €132,020 | +€23,725 | +21.9% |
| Fixed assets | 21/28 | €15,221 | €68,778 | +€53,557 | +351.9% |
| Tangible fixed assets | 22/27 | €15,221 | €68,778 | +€53,557 | +351.9% |
| Plant, machinery and equipment | 23 | €4,046 | €1,942 | -€2,104 | -52.0% |
| Furniture and vehicles | 24 | €10,708 | €66,835 | +€56,127 | +524.1% |
| Other tangible fixed assets | 26 | €466 | - | -€466 | |
| Current assets | 29/58 | €93,074 | €63,243 | -€29,831 | -32.1% |
| Amounts receivable within one year | 40/41 | €65,764 | €40,913 | -€24,851 | -37.8% |
| Trade receivables | 40 | €52,569 | €20,413 | -€32,156 | -61.2% |
| Other amounts receivable | 41 | €13,195 | €20,500 | +€7,305 | +55.4% |
| Cash at bank and in hand | 54/58 | €18,139 | €14,661 | -€3,477 | -19.2% |
| Deferred charges and accrued income | 490/1 | €9,171 | €7,668 | -€1,503 | -16.4% |
| Total equity and liabilities | 10/49 | €108,295 | €132,020 | +€23,725 | +21.9% |
| Equity | 10/15 | €40,985 | €43,874 | +€2,889 | +7.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €28,585 | €31,474 | +€2,889 | +10.1% |
| Distributable reserves | 133 | €28,585 | €31,474 | +€2,889 | +10.1% |
| Amounts payable | 17/49 | €67,310 | €88,146 | +€20,837 | +31.0% |
| Amounts payable within one year | 42/48 | €66,899 | €88,146 | +€21,247 | +31.8% |
| Trade debts | 44 | €39,511 | €14,879 | -€24,631 | -62.3% |
| Suppliers | 440/4 | €39,511 | €14,879 | -€24,631 | -62.3% |
| Taxes, remuneration and social security | 45 | €16,375 | €20,384 | +€4,009 | +24.5% |
| Taxes | 450/3 | €4,369 | €7,876 | +€3,507 | +80.3% |
| Remuneration and social security | 454/9 | €12,007 | €12,508 | +€501 | +4.2% |
| Other amounts payable | 47/48 | €11,014 | €52,883 | +€41,869 | +380.2% |
| Accrued charges and deferred income | 492/3 | €410 | - | -€410 | |
| Remuneration, social security and pensions | 62 | €75,866 | €77,622 | +€1,757 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,775 | €16,806 | +€7,032 | +71.9% |
| Other operating charges | 640/8 | €2,676 | €1,702 | -€974 | -36.4% |
| Gross operating margin | 9900 | €114,687 | €107,820 | -€6,867 | -6.0% |
| Operating profit (loss) | 9901 | €26,371 | €11,690 | -€14,682 | -55.7% |
| Financial income | 75/76B | €247 | €543 | +€296 | +120.0% |
| Recurring financial income | 75 | €247 | €543 | +€296 | +120.0% |
| Financial charges | 65/66B | €7,936 | €6,391 | -€1,545 | -19.5% |
| Recurring financial charges | 65 | €7,936 | €6,391 | -€1,545 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €18,682 | €5,842 | -€12,840 | -68.7% |
| Income taxes | 67/77 | €4,607 | €2,954 | -€1,653 | -35.9% |
| Profit (loss) for the period | 9904 | €14,075 | €2,889 | -€11,187 | -79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,075 | €2,889 | -€11,187 | -79.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.