CB MEDICAL: 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.
What changed
CB MEDICAL
NACE 86.220, Specialist medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€281,339
2024 · €226,836+€54,502
Equity
€1.8m
2024 · €1.6m+€116,669
Cash
€424,926
2024 · €443,130-€18,204
Balance sheet total
€1.9m
2024 · €1.8m+€120,369
Largest movements
Assets
- Tangible fixed assets +€138,963
up €138,963 (+11.7%), from €1.2m to €1.3m
of which Plant, machinery and equipment: +€79,295
Equity and liabilities
- Reserves +€116,669
up €116,669 (+8.4%), from €1.4m to €1.5m
of which Distributable reserves: +€116,669
- Debts after one year -€32,691
no longer reported in 2025 (was €32,691)
- Tax, wage and social debts +€28,232
up €28,232 (+96.6%), from €29,213 to €57,445
of which Taxes: +€25,475
Income statement
- Gross operating margin +€82,460
up €82,460 (+15.7%), from €526,357 to €608,816
- Taxes +€26,301
up €26,301 (+24.6%), from €106,713 to €133,013
- Financial charges -€21,627
down €21,627 (-25.8%), from €83,699 to €62,072
- Staff costs +€10,837
new in 2025: €10,837
- Depreciation +€6,552
up €6,552 (+6.2%), from €105,938 to €112,490
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.
Result 2024
€226,836
Gross operating margin
+€82,460
Staff costs
-€10,837
Depreciation
-€6,552
Other operating charges
-€4,311
Financial income
-€1,583
Financial charges
+€21,627
Taxes
-€26,301
Result 2025
€281,339
raises the resultlowers the result
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.
From operations
+€429,815
Investment
-€251,453
Financing
-€196,566
Cash 2024
€443,130
From operations (derived)
+€429,815
Net result for the year
+€281,339
Depreciation
+€112,490
Receivables within one year
+€17,706
Deferred charges and accrued income
-€17,316
Trade debts
+€9,832
Tax, wage and social debts
+€28,232
Accrued charges and deferred income
-€2,468
Investment (derived)
-€251,453
Investment in fixed assets (net)
-€251,453
Financing
-€196,566
Debts after one year
-€32,691
Current portion of long-term debt
+€795
Contributions, distributions and other
-€164,670
Cash 2025
€424,926
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,777,826 | €1,898,195 | +€120,369 | +6.8% |
| Fixed assets | 21/28 | €1,184,275 | €1,323,238 | +€138,963 | +11.7% |
| Tangible fixed assets | 22/27 | €1,184,275 | €1,323,238 | +€138,963 | +11.7% |
| Land and buildings | 22 | €1,111,576 | €1,110,920 | -€656 | -0.1% |
| Plant, machinery and equipment | 23 | €20,872 | €100,167 | +€79,295 | +380% |
| Furniture and vehicles | 24 | €51,828 | €104,451 | +€52,623 | +102% |
| Assets under construction and advance payments | 27 | - | €7,700 | +€7,700 | |
| Current assets | 29/58 | €593,551 | €574,957 | -€18,594 | -3.1% |
| Amounts receivable within one year | 40/41 | €20,125 | €2,420 | -€17,706 | -88.0% |
| Other amounts receivable | 41 | €20,125 | €2,420 | -€17,706 | -88.0% |
| Cash at bank and in hand | 54/58 | €443,130 | €424,926 | -€18,204 | -4.1% |
| Deferred charges and accrued income | 490/1 | €130,296 | €147,612 | +€17,316 | +13.3% |
| Total equity and liabilities | 10/49 | €1,777,826 | €1,898,195 | +€120,369 | +6.8% |
| Equity | 10/15 | €1,646,721 | €1,763,391 | +€116,669 | +7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Uncalled capital | 101 | €12,800 | €12,800 | = | 0.0% |
| Reserves | 13 | €1,396,071 | €1,512,740 | +€116,669 | +8.4% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,185 | €2,185 | = | 0.0% |
| Distributable reserves | 133 | €1,391,986 | €1,508,655 | +€116,669 | +8.4% |
| Profit (loss) carried forward | 14 | €244,451 | €244,451 | = | 0.0% |
| Amounts payable | 17/49 | €131,105 | €134,805 | +€3,700 | +2.8% |
| Amounts payable after more than one year | 17 | €32,691 | - | -€32,691 | |
| Financial debts | 170/4 | €32,691 | - | -€32,691 | |
| Amounts payable within one year | 42/48 | €95,822 | €134,681 | +€38,859 | +40.6% |
| Current portion of amounts payable after more than one year | 42 | €62,240 | €63,035 | +€795 | +1.3% |
| Trade debts | 44 | €4,370 | €14,201 | +€9,832 | +225% |
| Suppliers | 440/4 | €4,370 | €14,201 | +€9,832 | +225% |
| Taxes, remuneration and social security | 45 | €29,213 | €57,445 | +€28,232 | +96.6% |
| Taxes | 450/3 | €29,213 | €54,687 | +€25,475 | +87.2% |
| Remuneration and social security | 454/9 | - | €2,757 | +€2,757 | |
| Accrued charges and deferred income | 492/3 | €2,591 | €124 | -€2,468 | -95.2% |
| Non-recurring operating income | 76A | €1,234 | €10,000 | +€8,766 | +710% |
| Remuneration, social security and pensions | 62 | - | €10,837 | +€10,837 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,938 | €112,490 | +€6,552 | +6.2% |
| Other operating charges | 640/8 | €8,477 | €12,788 | +€4,311 | +50.9% |
| Gross operating margin | 9900 | €526,357 | €608,816 | +€82,460 | +15.7% |
| Operating profit (loss) | 9901 | €411,941 | €472,701 | +€60,760 | +14.7% |
| Financial income | 75/76B | €5,307 | €3,723 | -€1,583 | -29.8% |
| Recurring financial income | 75 | €3,873 | €3,723 | -€150 | -3.9% |
| Non-recurring financial income | 76B | €1,434 | - | -€1,434 | |
| Financial charges | 65/66B | €83,699 | €62,072 | -€21,627 | -25.8% |
| Recurring financial charges | 65 | €83,699 | €62,072 | -€21,627 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €333,549 | €414,352 | +€80,803 | +24.2% |
| Income taxes | 67/77 | €106,713 | €133,013 | +€26,301 | +24.6% |
| Profit (loss) for the period | 9904 | €226,836 | €281,339 | +€54,502 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €226,836 | €281,339 | +€54,502 | +24.0% |
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 24 October 2026 via checked.be.