chirurgie FT: what changed
What changed
chirurgie FT
filed annual accounts (NBB)
Net result for the year
€67,656
2024 · -€4,403+€72,059
Equity
€137,940
2024 · €70,284+€67,656
Cash
€13,260
2024 · €10,377+€2,883
Balance sheet total
€561,744
2024 · €511,856+€49,888
Largest movements
Assets
- Tangible fixed assets +€33,589
up €33,589 (+54.3%), from €61,876 to €95,465
of which Other tangible fixed assets: +€55,773
- Receivables within one year +€14,879
up €14,879 (+14.8%), from €100,480 to €115,358
of which Trade receivables: +€16,629
Equity and liabilities
- Reserves +€65,926
up €65,926 (+114%), from €57,755 to €123,680
- Debts after one year +€43,819
new in 2025: €43,819
- Other debts -€32,026
down €32,026 (-8.2%), from €389,918 to €357,892
- Trade debts -€19,042
down €19,042 (-87.0%), from €21,882 to €2,841
- Current portion of long-term debt -€15,705
down €15,705 (-67.7%), from €23,200 to €7,495
Income statement
- Gross operating margin +€84,883
up €84,883 (+130%), from €65,265 to €150,148
- Taxes +€35,823
up €35,823 (+11,999%), from €299 to €36,122
- Financial charges -€30,950
down €30,950 (-67.7%), from €45,748 to €14,798
- Depreciation +€7,115
up €7,115 (+28.5%), from €24,940 to €32,055
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€4,403
Gross operating margin
+€84,883
Depreciation
-€7,115
Other operating charges
+€162
Financial income
-€998
Financial charges
+€30,950
Taxes
-€35,823
Result 2025
€67,656
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€41,294
Investment
-€66,526
Financing
+€28,114
Cash 2024
€10,377
From operations (derived)
+€41,294
Net result for the year
+€67,656
Depreciation
+€32,055
Receivables after one year
-€2,500
Receivables within one year
-€14,879
Deferred charges and accrued income
+€4,845
Trade debts
-€19,042
Tax, wage and social debts
+€5,151
Other debts
-€32,026
Accrued charges and deferred income
+€34
Investment (derived)
-€66,526
Investment in fixed assets (net)
-€65,644
Current investments
-€882
Financing
+€28,114
Debts after one year
+€43,819
Current portion of long-term debt
-€15,705
Cash 2025
€13,260
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €511,856 | €561,744 | +€49,888 | +9.7% |
| Fixed assets | 21/28 | €337,996 | €371,585 | +€33,589 | +9.9% |
| Tangible fixed assets | 22/27 | €61,876 | €95,465 | +€33,589 | +54.3% |
| Furniture and vehicles | 24 | €36,164 | €13,979 | -€22,184 | -61.3% |
| Other tangible fixed assets | 26 | €25,713 | €81,486 | +€55,773 | +217% |
| Financial fixed assets | 28 | €276,120 | €276,120 | = | 0.0% |
| Current assets | 29/58 | €173,860 | €190,159 | +€16,299 | +9.4% |
| Amounts receivable after more than one year | 29 | - | €2,500 | +€2,500 | |
| Other amounts receivable | 291 | - | €2,500 | +€2,500 | |
| Amounts receivable within one year | 40/41 | €100,480 | €115,358 | +€14,879 | +14.8% |
| Trade receivables | 40 | €97,980 | €114,608 | +€16,629 | +17.0% |
| Other amounts receivable | 41 | €2,500 | €750 | -€1,750 | -70.0% |
| Current investments | 50/53 | €55,112 | €55,994 | +€882 | +1.6% |
| Cash at bank and in hand | 54/58 | €10,377 | €13,260 | +€2,883 | +27.8% |
| Deferred charges and accrued income | 490/1 | €7,892 | €3,046 | -€4,845 | -61.4% |
| Total equity and liabilities | 10/49 | €511,856 | €561,744 | +€49,888 | +9.7% |
| Equity | 10/15 | €70,284 | €137,940 | +€67,656 | +96.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €57,755 | €123,680 | +€65,926 | +114% |
| Distributable reserves | 133 | €57,755 | €123,680 | +€65,926 | +114% |
| Profit (loss) carried forward | 14 | -€1,731 | - | +€1,731 | |
| Amounts payable | 17/49 | €441,572 | €423,803 | -€17,769 | -4.0% |
| Amounts payable after more than one year | 17 | - | €43,819 | +€43,819 | |
| Financial debts | 170/4 | - | €43,819 | +€43,819 | |
| Amounts payable within one year | 42/48 | €441,564 | €379,942 | -€61,622 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €23,200 | €7,495 | -€15,705 | -67.7% |
| Trade debts | 44 | €21,882 | €2,841 | -€19,042 | -87.0% |
| Suppliers | 440/4 | €21,882 | €2,841 | -€19,042 | -87.0% |
| Taxes, remuneration and social security | 45 | €6,563 | €11,714 | +€5,151 | +78.5% |
| Taxes | 450/3 | €6,563 | €11,714 | +€5,151 | +78.5% |
| Other amounts payable | 47/48 | €389,918 | €357,892 | -€32,026 | -8.2% |
| Accrued charges and deferred income | 492/3 | €8 | €42 | +€34 | +412% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,940 | €32,055 | +€7,115 | +28.5% |
| Other operating charges | 640/8 | €561 | €400 | -€162 | -28.8% |
| Gross operating margin | 9900 | €65,265 | €150,148 | +€84,883 | +130% |
| Operating profit (loss) | 9901 | €39,764 | €117,694 | +€77,930 | +196% |
| Financial income | 75/76B | €1,879 | €882 | -€998 | -53.1% |
| Recurring financial income | 75 | €1,879 | €882 | -€998 | -53.1% |
| Financial charges | 65/66B | €45,748 | €14,798 | -€30,950 | -67.7% |
| Recurring financial charges | 65 | €45,748 | €14,798 | -€30,950 | -67.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,105 | €103,778 | +€107,882 | |
| Income taxes | 67/77 | €299 | €36,122 | +€35,823 | +11,999% |
| Profit (loss) for the period | 9904 | -€4,403 | €67,656 | +€72,059 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,403 | €67,656 | +€72,059 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.