BELMA SANTE: what changed
What changed
BELMA SANTE
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€220,199
2023 · €320,756-€100,556
Equity
€1.5m
2023 · €1.4m+€170,199
Cash
€889,032
2023 · €671,284+€217,748
Balance sheet total
€1.7m
2023 · €1.5m+€163,907
Largest movements
Assets
- Cash +€217,748
up €217,748 (+32.4%), from €671,284 to €889,032
mainly Net result for the year (+€220,199) and Depreciation (+€67,946)
- Tangible fixed assets -€55,554
down €55,554 (-8.7%), from €635,905 to €580,351
of which Plant, machinery and equipment: -€35,657
Equity and liabilities
- Profit (loss) carried forward +€170,199
up €170,199 (+12.7%), from €1.3m to €1.5m
Income statement
- Taxes +€68,822
up €68,822 (+82.9%), from €83,000 to €151,822
- Turnover +€52,907
up €52,907 (+4.3%), from €1.2m to €1.3m
- Purchases and services +€38,556
up €38,556 (+5.6%), from €687,084 to €725,640
- Staff costs +€32,903
up €32,903 (+43.8%), from €75,048 to €107,950
- Depreciation +€24,165
up €24,165 (+55.2%), from €43,781 to €67,946
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€320,756
Gross operating margin
+€14,351
Staff costs
-€32,903
Depreciation
-€24,165
Other operating charges
+€12,159
Financial income
-€1,130
Financial charges
-€46
Taxes
-€68,822
Result 2024
€220,199
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€280,139
Investment
-€12,391
Financing
-€50,000
Cash 2023
€671,284
From operations (derived)
+€280,139
Net result for the year
+€220,199
Depreciation
+€67,946
Receivables within one year
-€1,714
Trade debts
-€569
Tax, wage and social debts
-€1,724
Other debts
-€4,000
Investment (derived)
-€12,391
Investment in fixed assets (net)
-€12,391
Financing
-€50,000
Contributions, distributions and other
-€50,000
Cash 2024
€889,032
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,509,245 | €1,673,152 | +€163,907 | +10.9% |
| Fixed assets | 21/28 | €640,285 | €584,731 | -€55,554 | -8.7% |
| Tangible fixed assets | 22/27 | €635,905 | €580,351 | -€55,554 | -8.7% |
| Land and buildings | 22 | €496,128 | €479,995 | -€16,133 | -3.3% |
| Plant, machinery and equipment | 23 | €132,248 | €96,591 | -€35,657 | -27.0% |
| Furniture and vehicles | 24 | €7,528 | €3,765 | -€3,764 | -50.0% |
| Financial fixed assets | 28 | €4,380 | €4,380 | = | 0.0% |
| Current assets | 29/58 | €868,959 | €1,088,421 | +€219,462 | +25.3% |
| Amounts receivable within one year | 40/41 | €197,676 | €199,390 | +€1,714 | +0.9% |
| Trade receivables | 40 | €33,018 | - | -€33,018 | |
| Other amounts receivable | 41 | €164,658 | €199,390 | +€34,732 | +21.1% |
| Cash at bank and in hand | 54/58 | €671,284 | €889,032 | +€217,748 | +32.4% |
| Total equity and liabilities | 10/49 | €1,509,245 | €1,673,152 | +€163,907 | +10.9% |
| Equity | 10/15 | €1,361,848 | €1,532,048 | +€170,199 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,341,388 | €1,511,588 | +€170,199 | +12.7% |
| Amounts payable | 17/49 | €147,396 | €141,104 | -€6,292 | -4.3% |
| Amounts payable within one year | 42/48 | €147,396 | €141,104 | -€6,292 | -4.3% |
| Trade debts | 44 | €8,418 | €7,850 | -€569 | -6.8% |
| Suppliers | 440/4 | €8,418 | €7,850 | -€569 | -6.8% |
| Taxes, remuneration and social security | 45 | €84,978 | €83,254 | -€1,724 | -2.0% |
| Taxes | 450/3 | €75,252 | €70,571 | -€4,681 | -6.2% |
| Remuneration and social security | 454/9 | €9,726 | €12,683 | +€2,957 | +30.4% |
| Other amounts payable | 47/48 | €54,000 | €50,000 | -€4,000 | -7.4% |
| Turnover | 70 | €1,227,686 | €1,280,593 | +€52,907 | +4.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €687,084 | €725,640 | +€38,556 | +5.6% |
| Remuneration, social security and pensions | 62 | €75,048 | €107,950 | +€32,903 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,781 | €67,946 | +€24,165 | +55.2% |
| Other operating charges | 640/8 | €19,199 | €7,040 | -€12,159 | -63.3% |
| Gross operating margin | 9900 | €540,602 | €554,953 | +€14,351 | +2.7% |
| Operating profit (loss) | 9901 | €402,574 | €372,016 | -€30,558 | -7.6% |
| Financial income | 75/76B | €1,288 | €158 | -€1,130 | -87.7% |
| Recurring financial income | 75 | €1,288 | €158 | -€1,130 | -87.7% |
| Financial charges | 65/66B | €107 | €153 | +€46 | +42.9% |
| Recurring financial charges | 65 | €107 | €153 | +€46 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €403,756 | €372,021 | -€31,734 | -7.9% |
| Income taxes | 67/77 | €83,000 | €151,822 | +€68,822 | +82.9% |
| Profit (loss) for the period | 9904 | €320,756 | €220,199 | -€100,556 | -31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €320,756 | €220,199 | -€100,556 | -31.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.