Borges Surgical Care: what changed
Borges Surgical Care
Largest movements
- Receivables within one year +€8,376
new in 2025: €8,376
- Cash +€7,194
up €7,194 (+533%), from €1,350 to €8,543
mainly Net result for the year (+€20,236) and Tax, wage and social debts (+€4,183)
- Deferred charges and accrued income +€4,080
new in 2025: €4,080
- Profit (loss) carried forward +€20,236
up €20,236, from -€5,450 to €14,786
- Trade debts -€4,770
down €4,770 (-99.4%), from €4,800 to €30
- Tax, wage and social debts +€4,183
new in 2025: €4,183
- Gross operating margin +€29,862
up €29,862, from -€5,447 to €24,415
- Taxes +€4,183
new in 2025: €4,183
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 | €1,350 | €20,999 | +€19,649 | +1,456% |
| Current assets | 29/58 | €1,350 | €20,999 | +€19,649 | +1,456% |
| Amounts receivable within one year | 40/41 | - | €8,376 | +€8,376 | |
| Other amounts receivable | 41 | - | €8,376 | +€8,376 | |
| Cash at bank and in hand | 54/58 | €1,350 | €8,543 | +€7,194 | +533% |
| Deferred charges and accrued income | 490/1 | - | €4,080 | +€4,080 | |
| Total equity and liabilities | 10/49 | €1,350 | €20,999 | +€19,649 | +1,456% |
| Equity | 10/15 | -€3,450 | €16,786 | +€20,236 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,450 | €14,786 | +€20,236 | |
| Amounts payable | 17/49 | €4,800 | €4,213 | -€587 | -12.2% |
| Amounts payable within one year | 42/48 | €4,800 | €4,213 | -€587 | -12.2% |
| Trade debts | 44 | €4,800 | €30 | -€4,770 | -99.4% |
| Suppliers | 440/4 | €4,800 | €30 | -€4,770 | -99.4% |
| Taxes, remuneration and social security | 45 | - | €4,183 | +€4,183 | |
| Taxes | 450/3 | - | €4,183 | +€4,183 | |
| Other operating charges | 640/8 | - | €128 | +€128 | |
| Gross operating margin | 9900 | -€5,447 | €24,415 | +€29,862 | |
| Operating profit (loss) | 9901 | -€5,447 | €24,287 | +€29,734 | |
| Financial income | 75/76B | - | €227 | +€227 | |
| Recurring financial income | 75 | - | €227 | +€227 | |
| Financial charges | 65/66B | €4 | €95 | +€91 | +2,438% |
| Recurring financial charges | 65 | €4 | €95 | +€91 | +2,438% |
| Profit (loss) for the period before taxes | 9903 | -€5,450 | €24,419 | +€29,869 | |
| Income taxes | 67/77 | - | €4,183 | +€4,183 | |
| Profit (loss) for the period | 9904 | -€5,450 | €20,236 | +€25,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,450 | €20,236 | +€25,686 |
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.