BRUSSELS HAND AND MICROSURGERY UNIT: 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.
BRUSSELS HAND AND MICROSURGERY UNIT
Largest movements
- Tangible fixed assets -€80,966
down €80,966 (-12.7%), from €635,416 to €554,450
- Cash +€55,074
up €55,074 (+48.6%), from €113,425 to €168,499
mainly Net result for the year (+€154,663) and Depreciation (+€104,867)
- Receivables within one year +€37,852
up €37,852 (+978%), from €3,869 to €41,721
of which Other amounts receivable: +€33,549
- Reserves +€154,663
up €154,663 (+41.6%), from €371,834 to €526,497
of which Distributable reserves: +€154,663
- Other debts -€131,820
down €131,820 (-33.5%), from €393,723 to €261,903
- Trade debts -€11,378
no longer reported in 2025 (was €11,378)
- Gross operating margin -€59,368
down €59,368 (-9.5%), from €627,040 to €567,672
- Depreciation -€46,936
down €46,936 (-30.9%), from €151,803 to €104,867
- Taxes +€45,103
up €45,103 (+160%), from €28,170 to €73,273
- Staff costs +€18,555
up €18,555 (+12.0%), from €154,853 to €173,408
- Financial income +€10,982
up €10,982 (+7,859%), from €140 to €11,122
of which Non-recurring financial income: +€10,374
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 | €839,600 | €856,113 | +€16,513 | +2.0% |
| Fixed assets | 21/28 | €635,534 | €554,567 | -€80,966 | -12.7% |
| Tangible fixed assets | 22/27 | €635,416 | €554,450 | -€80,966 | -12.7% |
| Land and buildings | 22 | €437,813 | €408,760 | -€29,053 | -6.6% |
| Plant, machinery and equipment | 23 | €115,756 | €82,087 | -€33,669 | -29.1% |
| Furniture and vehicles | 24 | €81,846 | €63,602 | -€18,244 | -22.3% |
| Financial fixed assets | 28 | €118 | €118 | = | 0.0% |
| Current assets | 29/58 | €204,067 | €301,546 | +€97,479 | +47.8% |
| Stocks and contracts in progress | 3 | €15,200 | €15,200 | = | 0.0% |
| Stocks | 30/36 | €15,200 | €15,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,869 | €41,721 | +€37,852 | +978% |
| Trade receivables | 40 | - | €4,304 | +€4,304 | |
| Other amounts receivable | 41 | €3,869 | €37,418 | +€33,549 | +867% |
| Cash at bank and in hand | 54/58 | €113,425 | €168,499 | +€55,074 | +48.6% |
| Deferred charges and accrued income | 490/1 | €71,572 | €76,125 | +€4,553 | +6.4% |
| Total equity and liabilities | 10/49 | €839,600 | €856,113 | +€16,513 | +2.0% |
| Equity | 10/15 | €388,947 | €543,610 | +€154,663 | +39.8% |
| Contributions | 10/11 | €12,405 | €12,405 | = | 0.0% |
| Contributions outside capital | 11 | €12,405 | €12,405 | = | 0.0% |
| Other | 1109/19 | €12,405 | €12,405 | = | 0.0% |
| Reserves | 13 | €371,834 | €526,497 | +€154,663 | +41.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €369,974 | €524,637 | +€154,663 | +41.8% |
| Profit (loss) carried forward | 14 | €4,708 | €4,708 | = | 0.0% |
| Amounts payable | 17/49 | €450,653 | €312,503 | -€138,150 | -30.7% |
| Amounts payable within one year | 42/48 | €440,111 | €302,503 | -€137,608 | -31.3% |
| Trade debts | 44 | €11,378 | - | -€11,378 | |
| Suppliers | 440/4 | €11,378 | - | -€11,378 | |
| Taxes, remuneration and social security | 45 | €35,010 | €40,600 | +€5,590 | +16.0% |
| Taxes | 450/3 | €18,848 | €17,156 | -€1,692 | -9.0% |
| Remuneration and social security | 454/9 | €16,162 | €23,444 | +€7,282 | +45.1% |
| Other amounts payable | 47/48 | €393,723 | €261,903 | -€131,820 | -33.5% |
| Accrued charges and deferred income | 492/3 | €10,543 | €10,000 | -€543 | -5.1% |
| Remuneration, social security and pensions | 62 | €154,853 | €173,408 | +€18,555 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151,803 | €104,867 | -€46,936 | -30.9% |
| Other operating charges | 640/8 | €18,742 | €19,984 | +€1,242 | +6.6% |
| Non-recurring operating charges | 66A | - | €48,110 | +€48,110 | |
| Gross operating margin | 9900 | €627,040 | €567,672 | -€59,368 | -9.5% |
| Operating profit (loss) | 9901 | €301,643 | €221,303 | -€80,339 | -26.6% |
| Financial income | 75/76B | €140 | €11,122 | +€10,982 | +7,859% |
| Recurring financial income | 75 | €140 | €749 | +€609 | +436% |
| Non-recurring financial income | 76B | - | €10,374 | +€10,374 | |
| Financial charges | 65/66B | €3,597 | €4,489 | +€893 | +24.8% |
| Recurring financial charges | 65 | €3,597 | €4,489 | +€893 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €298,186 | €227,936 | -€70,249 | -23.6% |
| Income taxes | 67/77 | €28,170 | €73,273 | +€45,103 | +160% |
| Profit (loss) for the period | 9904 | €270,016 | €154,663 | -€115,352 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €270,016 | €154,663 | -€115,352 | -42.7% |
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 29 October 2026 via checked.be.