CONSTANTLY AWARE: what changed
Two fiscal 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
CONSTANTLY AWARE
NACE 86.220, Specialist medical practice
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€299,127
2023 · €248,861+€50,265
Equity
€1.9m
2023 · €1.7m+€226,800
Cash
€5,518
2023 · €43,497-€37,980
Balance sheet total
€4.7m
2023 · €4.8m-€123,144
Largest movements
Assets
- Receivables within one year -€175,354
down €175,354 (-33.1%), from €530,558 to €355,205
- Tangible fixed assets +€85,333
up €85,333 (+2.3%), from €3.7m to €3.8m
of which Land and buildings: +€75,115
Equity and liabilities
- Reserves +€226,800
up €226,800 (+14.1%), from €1.6m to €1.8m
of which Distributable reserves: +€260,736
- Other debts -€214,728
down €214,728 (-75.8%), from €283,438 to €68,710
- Debts after one year -€156,970
down €156,970 (-7.8%), from €2.0m to €1.9m
Income statement
- Gross operating margin +€108,768
up €108,768 (+16.8%), from €646,748 to €755,517
- Staff costs +€31,046
up €31,046 (+54.6%), from €56,895 to €87,941
- Taxes +€25,256
up €25,256 (+18.0%), from €139,966 to €165,222
- Financial charges -€19,496
down €19,496 (-16.4%), from €119,031 to €99,534
- Depreciation +€19,234
up €19,234 (+16.1%), from €119,406 to €138,640
From the 2023 result to the 2024 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 2023
€248,861
Gross operating margin
+€108,768
Staff costs
-€31,046
Depreciation
-€19,234
Other operating charges
+€772
Financial income
-€3,236
Financial charges
+€19,496
Taxes
-€25,256
Result 2024
€299,127
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€379,957
Investment
-€223,974
Financing
-€193,964
Cash 2023
€43,497
From operations (derived)
+€379,957
Net result for the year
+€299,127
Depreciation
+€138,640
Receivables within one year
+€175,354
Deferred charges and accrued income
-€4,856
Provisions
-€11,312
Trade debts
-€18,656
Tax, wage and social debts
+€16,109
Other debts
-€214,728
Accrued charges and deferred income
+€280
Investment (derived)
-€223,974
Investment in fixed assets (net)
-€223,974
Financing
-€193,964
Debts after one year
-€156,970
Current portion of long-term debt
+€23,796
Short-term financial debts
+€11,536
Contributions, distributions and other
-€72,326
Cash 2024
€5,518
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,793,001 | €4,669,857 | -€123,144 | -2.6% |
| Fixed assets | 21/28 | €3,681,291 | €3,766,624 | +€85,333 | +2.3% |
| Tangible fixed assets | 22/27 | €3,681,288 | €3,766,621 | +€85,333 | +2.3% |
| Land and buildings | 22 | €3,624,806 | €3,699,921 | +€75,115 | +2.1% |
| Plant, machinery and equipment | 23 | €6,030 | €4,617 | -€1,413 | -23.4% |
| Furniture and vehicles | 24 | €41,741 | €55,804 | +€14,063 | +33.7% |
| Other tangible fixed assets | 26 | €8,711 | €6,279 | -€2,432 | -27.9% |
| Financial fixed assets | 28 | €3 | €3 | = | 0.0% |
| Current assets | 29/58 | €1,111,710 | €903,232 | -€208,478 | -18.8% |
| Amounts receivable after more than one year | 29 | €529,423 | €529,423 | = | 0.0% |
| Other amounts receivable | 291 | €529,423 | €529,423 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €530,558 | €355,205 | -€175,354 | -33.1% |
| Other amounts receivable | 41 | €530,558 | €355,205 | -€175,354 | -33.1% |
| Cash at bank and in hand | 54/58 | €43,497 | €5,518 | -€37,980 | -87.3% |
| Deferred charges and accrued income | 490/1 | €8,231 | €13,087 | +€4,856 | +59.0% |
| Total equity and liabilities | 10/49 | €4,793,001 | €4,669,857 | -€123,144 | -2.6% |
| Equity | 10/15 | €1,662,034 | €1,888,834 | +€226,800 | +13.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,605,410 | €1,832,210 | +€226,800 | +14.1% |
| Non-distributable reserves | 130/1 | €15,710 | €15,710 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,710 | €15,710 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,002,707 | €968,771 | -€33,936 | -3.4% |
| Distributable reserves | 133 | €586,993 | €847,729 | +€260,736 | +44.4% |
| Profit (loss) carried forward | 14 | €6,624 | €6,624 | = | 0.0% |
| Provisions and deferred taxes | 16 | €330,220 | €318,908 | -€11,312 | -3.4% |
| Deferred taxes | 168 | €330,220 | €318,908 | -€11,312 | -3.4% |
| Amounts payable | 17/49 | €2,800,747 | €2,462,115 | -€338,632 | -12.1% |
| Amounts payable after more than one year | 17 | €2,014,906 | €1,857,937 | -€156,970 | -7.8% |
| Financial debts | 170/4 | €2,014,906 | €1,857,937 | -€156,970 | -7.8% |
| Amounts payable within one year | 42/48 | €757,635 | €575,692 | -€181,943 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €308,113 | €331,910 | +€23,796 | +7.7% |
| Financial debts | 43 | €189 | €11,725 | +€11,536 | +6103.5% |
| Credit institutions | 430/8 | €189 | €11,725 | +€11,536 | +6103.5% |
| Trade debts | 44 | €50,892 | €32,236 | -€18,656 | -36.7% |
| Suppliers | 440/4 | €50,892 | €32,236 | -€18,656 | -36.7% |
| Taxes, remuneration and social security | 45 | €115,002 | €131,111 | +€16,109 | +14.0% |
| Taxes | 450/3 | €105,410 | €118,805 | +€13,395 | +12.7% |
| Remuneration and social security | 454/9 | €9,591 | €12,306 | +€2,714 | +28.3% |
| Other amounts payable | 47/48 | €283,438 | €68,710 | -€214,728 | -75.8% |
| Accrued charges and deferred income | 492/3 | €28,206 | €28,487 | +€280 | +1.0% |
| Remuneration, social security and pensions | 62 | €56,895 | €87,941 | +€31,046 | +54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,406 | €138,640 | +€19,234 | +16.1% |
| Other operating charges | 640/8 | €10,804 | €10,032 | -€772 | -7.1% |
| Gross operating margin | 9900 | €646,748 | €755,517 | +€108,768 | +16.8% |
| Operating profit (loss) | 9901 | €459,643 | €518,904 | +€59,261 | +12.9% |
| Financial income | 75/76B | €36,903 | €33,667 | -€3,236 | -8.8% |
| Recurring financial income | 75 | €36,903 | €33,667 | -€3,236 | -8.8% |
| Financial charges | 65/66B | €119,031 | €99,534 | -€19,496 | -16.4% |
| Recurring financial charges | 65 | €119,031 | €99,534 | -€19,496 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €377,516 | €453,037 | +€75,521 | +20.0% |
| Transfer from deferred taxes | 780 | €11,312 | €11,312 | = | 0.0% |
| Income taxes | 67/77 | €139,966 | €165,222 | +€25,256 | +18.0% |
| Profit (loss) for the period | 9904 | €248,861 | €299,127 | +€50,265 | +20.2% |
| Transfer from tax-exempt reserves | 789 | €33,936 | €33,936 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €282,797 | €333,063 | +€50,265 | +17.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.