C. Bert, Anesthesie: 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.
C. Bert, Anesthesie
Largest movements
- Cash -€86,658
down €86,658 (-92.7%), from €93,432 to €6,774
mainly Net result for the year (-€114,083) and Receivables within one year (-€11,181)
- Tangible fixed assets -€22,866
down €22,866 (-28.8%), from €79,484 to €56,618
of which Furniture and vehicles: -€20,294
- Deferred charges and accrued income -€11,299
down €11,299 (-60.4%), from €18,693 to €7,394
- Receivables within one year +€11,181
up €11,181 (+7,905%), from €141 to €11,322
of which Other amounts receivable: +€11,322
- Profit (loss) carried forward -€114,083
down €114,083, from €791 to -€113,292
- Gross operating margin -€363,309
down €363,309, from €265,895 to -€97,414
- Taxes -€75,158
down €75,158 (-99.3%), from €75,715 to €557
- Financial income +€3,853
up €3,853 (+76.1%), from €5,064 to €8,916
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 | €871,361 | €758,743 | -€112,618 | -12.9% |
| Fixed assets | 21/28 | €79,484 | €56,618 | -€22,866 | -28.8% |
| Tangible fixed assets | 22/27 | €79,484 | €56,618 | -€22,866 | -28.8% |
| Plant, machinery and equipment | 23 | €2,355 | €1,151 | -€1,204 | -51.1% |
| Furniture and vehicles | 24 | €73,832 | €53,538 | -€20,294 | -27.5% |
| Other tangible fixed assets | 26 | €3,297 | €1,929 | -€1,368 | -41.5% |
| Current assets | 29/58 | €791,877 | €702,124 | -€89,752 | -11.3% |
| Amounts receivable within one year | 40/41 | €141 | €11,322 | +€11,181 | +7,905% |
| Trade receivables | 40 | €141 | €0 | -€141 | -100% |
| Other amounts receivable | 41 | €0 | €11,322 | +€11,322 | |
| Current investments | 50/53 | €679,610 | €676,634 | -€2,976 | -0.4% |
| Cash at bank and in hand | 54/58 | €93,432 | €6,774 | -€86,658 | -92.7% |
| Deferred charges and accrued income | 490/1 | €18,693 | €7,394 | -€11,299 | -60.4% |
| Total equity and liabilities | 10/49 | €871,361 | €758,743 | -€112,618 | -12.9% |
| Equity | 10/15 | €801,355 | €687,273 | -€114,083 | -14.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €788,165 | €788,165 | = | 0.0% |
| Distributable reserves | 133 | €788,165 | €788,165 | = | 0.0% |
| Profit (loss) carried forward | 14 | €791 | -€113,292 | -€114,083 | |
| Amounts payable | 17/49 | €70,006 | €71,470 | +€1,465 | +2.1% |
| Amounts payable within one year | 42/48 | €53,342 | €54,806 | +€1,465 | +2.7% |
| Trade debts | 44 | €0 | €5,095 | +€5,095 | |
| Suppliers | 440/4 | €0 | €5,095 | +€5,095 | |
| Taxes, remuneration and social security | 45 | €38,374 | €42,913 | +€4,540 | +11.8% |
| Taxes | 450/3 | €38,374 | €38,319 | -€54 | -0.1% |
| Remuneration and social security | 454/9 | - | €4,594 | +€4,594 | |
| Other amounts payable | 47/48 | €14,968 | €6,798 | -€8,170 | -54.6% |
| Accrued charges and deferred income | 492/3 | €16,664 | €16,664 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,181 | €22,866 | +€1,684 | +8.0% |
| Other operating charges | 640/8 | €3,151 | €1,753 | -€1,398 | -44.4% |
| Gross operating margin | 9900 | €265,895 | -€97,414 | -€363,309 | |
| Operating profit (loss) | 9901 | €241,562 | -€122,033 | -€363,595 | |
| Financial income | 75/76B | €5,064 | €8,916 | +€3,853 | +76.1% |
| Recurring financial income | 75 | €5,064 | €8,916 | +€3,853 | +76.1% |
| Financial charges | 65/66B | €390 | €409 | +€19 | +4.8% |
| Recurring financial charges | 65 | €390 | €409 | +€19 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €246,235 | -€113,526 | -€359,761 | |
| Income taxes | 67/77 | €75,715 | €557 | -€75,158 | -99.3% |
| Profit (loss) for the period | 9904 | €170,520 | -€114,083 | -€284,603 | |
| Profit (loss) for the period to be appropriated | 9905 | €170,520 | -€114,083 | -€284,603 |
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 19 October 2026 via checked.be.