C.D. Pneumology: 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.D. Pneumology
Largest movements
- Cash +€64,301
up €64,301 (+308%), from €20,880 to €85,181
mainly Net result for the year (+€86,447) and Depreciation (+€11,345)
- Receivables within one year +€12,607
up €12,607 (+29.9%), from €42,208 to €54,815
- Profit (loss) carried forward +€86,447
up €86,447 (+133%), from €65,208 to €151,655
- Tax, wage and social debts -€14,680
down €14,680 (-61.9%), from €23,700 to €9,020
of which Taxes: -€13,112
- Other debts +€4,936
up €4,936 (+237%), from €2,079 to €7,015
- Gross operating margin +€39,573
up €39,573 (+46.8%), from €84,635 to €124,207
- Depreciation +€9,631
up €9,631 (+562%), from €1,714 to €11,345
- Taxes +€7,935
up €7,935 (+44.8%), from €17,700 to €25,635
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 | €95,060 | €172,070 | +€77,010 | +81.0% |
| Fixed assets | 21/28 | €31,468 | €32,074 | +€606 | +1.9% |
| Tangible fixed assets | 22/27 | €31,468 | €32,074 | +€606 | +1.9% |
| Furniture and vehicles | 24 | €21,389 | €21,409 | +€20 | +0.1% |
| Other tangible fixed assets | 26 | €10,079 | €10,665 | +€586 | +5.8% |
| Current assets | 29/58 | €63,591 | €139,996 | +€76,405 | +120% |
| Amounts receivable within one year | 40/41 | €42,208 | €54,815 | +€12,607 | +29.9% |
| Trade receivables | 40 | €42,208 | €54,815 | +€12,607 | +29.9% |
| Cash at bank and in hand | 54/58 | €20,880 | €85,181 | +€64,301 | +308% |
| Deferred charges and accrued income | 490/1 | €503 | - | -€503 | |
| Total equity and liabilities | 10/49 | €95,060 | €172,070 | +€77,010 | +81.0% |
| Equity | 10/15 | €68,208 | €154,655 | +€86,447 | +127% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,208 | €151,655 | +€86,447 | +133% |
| Amounts payable | 17/49 | €26,851 | €17,415 | -€9,437 | -35.1% |
| Amounts payable within one year | 42/48 | €25,851 | €17,415 | -€8,437 | -32.6% |
| Financial debts | 43 | - | €191 | +€191 | |
| Credit institutions | 430/8 | - | €191 | +€191 | |
| Trade debts | 44 | €72 | €1,188 | +€1,116 | +1,540% |
| Suppliers | 440/4 | €72 | €1,188 | +€1,116 | +1,540% |
| Taxes, remuneration and social security | 45 | €23,700 | €9,020 | -€14,680 | -61.9% |
| Taxes | 450/3 | €20,160 | €7,048 | -€13,112 | -65.0% |
| Remuneration and social security | 454/9 | €3,540 | €1,972 | -€1,568 | -44.3% |
| Other amounts payable | 47/48 | €2,079 | €7,015 | +€4,936 | +237% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,714 | €11,345 | +€9,631 | +562% |
| Other operating charges | 640/8 | - | €143 | +€143 | |
| Gross operating margin | 9900 | €84,635 | €124,207 | +€39,573 | +46.8% |
| Operating profit (loss) | 9901 | €82,921 | €112,719 | +€29,798 | +35.9% |
| Financial charges | 65/66B | €13 | €637 | +€625 | +4,999% |
| Recurring financial charges | 65 | €13 | €637 | +€625 | +4,999% |
| Profit (loss) for the period before taxes | 9903 | €82,908 | €112,082 | +€29,173 | +35.2% |
| Income taxes | 67/77 | €17,700 | €25,635 | +€7,935 | +44.8% |
| Profit (loss) for the period | 9904 | €65,208 | €86,447 | +€21,239 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €65,208 | €86,447 | +€21,239 | +32.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.