BRUSSELS IMPLANT STUDIO: 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 IMPLANT STUDIO
Largest movements
- Receivables within one year +€103,943
up €103,943 (+557%), from €18,676 to €122,619
of which Other amounts receivable: +€101,000
- Cash -€26,087
down €26,087 (-23.9%), from €109,026 to €82,938
mainly Receivables within one year (-€103,943) and Other debts (-€73,313)
- Profit (loss) carried forward +€157,295
up €157,295 (+454%), from €34,627 to €191,922
- Other debts -€73,313
down €73,313 (-97.7%), from €75,040 to €1,727
- Tax, wage and social debts -€17,290
down €17,290 (-74.0%), from €23,356 to €6,066
- Trade debts +€8,635
up €8,635 (+62,572%), from €14 to €8,649
- Gross operating margin +€25,120
up €25,120 (+13.7%), from €184,019 to €209,139
- Taxes +€6,110
up €6,110 (+13.9%), from €43,956 to €50,066
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 | €134,037 | €209,363 | +€75,327 | +56.2% |
| Fixed assets | 21/28 | €4,543 | €3,037 | -€1,506 | -33.2% |
| Tangible fixed assets | 22/27 | €4,543 | €3,037 | -€1,506 | -33.2% |
| Plant, machinery and equipment | 23 | €1,472 | €784 | -€688 | -46.7% |
| Furniture and vehicles | 24 | €3,071 | €2,252 | -€818 | -26.7% |
| Current assets | 29/58 | €129,494 | €206,327 | +€76,833 | +59.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €18,676 | €122,619 | +€103,943 | +557% |
| Trade receivables | 40 | €18,383 | €21,326 | +€2,943 | +16.0% |
| Other amounts receivable | 41 | €293 | €101,293 | +€101,000 | +34,511% |
| Cash at bank and in hand | 54/58 | €109,026 | €82,938 | -€26,087 | -23.9% |
| Deferred charges and accrued income | 490/1 | €1,792 | €770 | -€1,022 | -57.0% |
| Total equity and liabilities | 10/49 | €134,037 | €209,363 | +€75,327 | +56.2% |
| Equity | 10/15 | €35,627 | €192,922 | +€157,295 | +441% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,627 | €191,922 | +€157,295 | +454% |
| Amounts payable | 17/49 | €98,409 | €16,441 | -€81,968 | -83.3% |
| Amounts payable within one year | 42/48 | €98,409 | €16,441 | -€81,968 | -83.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €14 | €8,649 | +€8,635 | +62,572% |
| Suppliers | 440/4 | €14 | €8,649 | +€8,635 | +62,572% |
| Taxes, remuneration and social security | 45 | €23,356 | €6,066 | -€17,290 | -74.0% |
| Taxes | 450/3 | €23,356 | €6,066 | -€17,290 | -74.0% |
| Other amounts payable | 47/48 | €75,040 | €1,727 | -€73,313 | -97.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,497 | €1,506 | +€10 | +0.7% |
| Other operating charges | 640/8 | €2,122 | €444 | -€1,678 | -79.1% |
| Gross operating margin | 9900 | €184,019 | €209,139 | +€25,120 | +13.7% |
| Operating profit (loss) | 9901 | €180,399 | €207,188 | +€26,789 | +14.8% |
| Financial income | 75/76B | €1,627 | €248 | -€1,380 | -84.8% |
| Recurring financial income | 75 | €1,627 | €248 | -€1,380 | -84.8% |
| Financial charges | 65/66B | €135 | €76 | -€59 | -43.9% |
| Recurring financial charges | 65 | €135 | €76 | -€59 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €181,892 | €207,360 | +€25,469 | +14.0% |
| Income taxes | 67/77 | €43,956 | €50,066 | +€6,110 | +13.9% |
| Profit (loss) for the period | 9904 | €137,936 | €157,295 | +€19,359 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €137,936 | €157,295 | +€19,359 | +14.0% |
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 31 October 2026 via checked.be.