B. VANDERICK - Anesthésie: what changed
B. VANDERICK - Anesthésie
Largest movements
- Cash +€124,349
up €124,349 (+31.7%), from €391,975 to €516,324
mainly Net result for the year (+€134,057) and Current investments (+€107,664)
- Current investments -€107,664
down €107,664 (-27.2%), from €395,931 to €288,267
- Receivables within one year +€49,610
up €49,610 (+55.5%), from €89,356 to €138,966
of which Other amounts receivable: +€39,033
- Tangible fixed assets -€17,421
down €17,421 (-18.2%), from €95,884 to €78,462
of which Land and buildings: -€11,573
- Reserves +€134,000
up €134,000 (+18.3%), from €730,500 to €864,500
of which Distributable reserves: +€134,000
- Other debts -€60,000
no longer reported in 2025 (was €60,000)
- Current portion of long-term debt -€23,517
down €23,517 (-92.2%), from €25,518 to €2,000
- Gross operating margin +€18,501
up €18,501 (+9.3%), from €199,831 to €218,331
- Taxes +€5,458
up €5,458 (+9.8%), from €55,579 to €61,037
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €978,429 | €1,032,050 | +€53,621 | +5.5% |
| Fixed assets | 21/28 | €100,586 | €83,164 | -€17,421 | -17.3% |
| Tangible fixed assets | 22/27 | €95,884 | €78,462 | -€17,421 | -18.2% |
| Land and buildings | 22 | €70,683 | €59,110 | -€11,573 | -16.4% |
| Plant, machinery and equipment | 23 | €5,634 | €4,173 | -€1,462 | -25.9% |
| Furniture and vehicles | 24 | €17,428 | €14,010 | -€3,418 | -19.6% |
| Other tangible fixed assets | 26 | €2,138 | €1,169 | -€969 | -45.3% |
| Financial fixed assets | 28 | €4,702 | €4,702 | = | 0.0% |
| Current assets | 29/58 | €877,844 | €948,886 | +€71,042 | +8.1% |
| Amounts receivable within one year | 40/41 | €89,356 | €138,966 | +€49,610 | +55.5% |
| Trade receivables | 40 | €69,925 | €80,501 | +€10,576 | +15.1% |
| Other amounts receivable | 41 | €19,431 | €58,464 | +€39,033 | +201% |
| Current investments | 50/53 | €395,931 | €288,267 | -€107,664 | -27.2% |
| Cash at bank and in hand | 54/58 | €391,975 | €516,324 | +€124,349 | +31.7% |
| Deferred charges and accrued income | 490/1 | €582 | €5,329 | +€4,747 | +816% |
| Total equity and liabilities | 10/49 | €978,429 | €1,032,050 | +€53,621 | +5.5% |
| Equity | 10/15 | €776,262 | €910,319 | +€134,057 | +17.3% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €730,500 | €864,500 | +€134,000 | +18.3% |
| Non-distributable reserves | 130/1 | €4,500 | €4,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €726,000 | €860,000 | +€134,000 | +18.5% |
| Profit (loss) carried forward | 14 | €762 | €819 | +€57 | +7.5% |
| Amounts payable | 17/49 | €202,167 | €121,731 | -€80,436 | -39.8% |
| Amounts payable within one year | 42/48 | €202,167 | €121,731 | -€80,436 | -39.8% |
| Current portion of amounts payable after more than one year | 42 | €25,518 | €2,000 | -€23,517 | -92.2% |
| Trade debts | 44 | €302 | €1,717 | +€1,415 | +468% |
| Suppliers | 440/4 | €302 | €1,717 | +€1,415 | +468% |
| Taxes, remuneration and social security | 45 | €116,347 | €118,014 | +€1,666 | +1.4% |
| Taxes | 450/3 | €116,347 | €118,014 | +€1,666 | +1.4% |
| Other amounts payable | 47/48 | €60,000 | - | -€60,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,443 | €22,196 | -€247 | -1.1% |
| Other operating charges | 640/8 | €1,333 | €1,279 | -€54 | -4.0% |
| Gross operating margin | 9900 | €199,831 | €218,331 | +€18,501 | +9.3% |
| Operating profit (loss) | 9901 | €176,055 | €194,857 | +€18,802 | +10.7% |
| Financial income | 75/76B | €1,295 | €1,078 | -€217 | -16.8% |
| Recurring financial income | 75 | €1,295 | €1,078 | -€217 | -16.8% |
| Financial charges | 65/66B | €1,719 | €840 | -€879 | -51.1% |
| Recurring financial charges | 65 | €1,719 | €840 | -€879 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €175,631 | €195,094 | +€19,464 | +11.1% |
| Income taxes | 67/77 | €55,579 | €61,037 | +€5,458 | +9.8% |
| Profit (loss) for the period | 9904 | €120,052 | €134,057 | +€14,005 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €120,052 | €134,057 | +€14,005 | +11.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.