CRANIOMAX: what changed
What changed
CRANIOMAX
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€45,470
2023 · €137,796-€92,326
Equity
€526,705
2023 · €481,235+€45,470
Cash
€6,624
2023 · €5,714+€909
Balance sheet total
€1.0m
2023 · €1.1m-€132,187
Largest movements
Assets
- Tangible fixed assets -€88,493
down €88,493 (-13.0%), from €682,796 to €594,304
of which Leasing and similar rights: -€64,581
- Current investments -€30,772
down €30,772 (-26.0%), from €118,316 to €87,544
Equity and liabilities
- Debts after one year -€108,066
down €108,066 (-61.4%), from €176,041 to €67,975
- Other debts -€72,229
down €72,229 (-44.0%), from €164,019 to €91,790
- Profit (loss) carried forward +€45,470
up €45,470 (+13.4%), from €340,319 to €385,789
- Trade debts +€39,345
up €39,345 (+51.3%), from €76,641 to €115,986
- Current portion of long-term debt -€35,792
down €35,792 (-26.6%), from €134,355 to €98,563
Income statement
- Gross operating margin -€51,503
down €51,503 (-16.4%), from €314,221 to €262,718
- Staff costs +€24,929
new in 2024: €24,929
- Financial charges +€23,186
up €23,186 (+108%), from €21,416 to €44,601
- Depreciation +€15,547
up €15,547 (+17.5%), from €88,621 to €104,168
- Other operating charges -€9,003
down €9,003 (-38.3%), from €23,516 to €14,512
Change in the result, 2023 to 2024
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 2023
€137,796
Gross operating margin
-€51,503
Staff costs
-€24,929
Depreciation
-€15,547
Other operating charges
+€9,003
Other operating items
+€10,390
Financial income
+€298
Financial charges
-€23,186
Taxes
+€3,147
Result 2024
€45,470
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€117,787
Investment
+€17,534
Financing
-€134,411
Cash 2023
€5,714
From operations (derived)
+€117,787
Net result for the year
+€45,470
Depreciation
+€104,168
Stocks and contracts
+€9,760
Receivables within one year
-€5,866
Deferred charges and accrued income
+€7,501
Trade debts
+€39,345
Tax, wage and social debts
-€10,229
Other debts
-€72,229
Accrued charges and deferred income
-€133
Investment (derived)
+€17,534
Investment in fixed assets (net)
-€13,238
Current investments
+€30,772
Financing
-€134,411
Debts after one year
-€108,066
Current portion of long-term debt
-€35,792
Short-term financial debts
+€9,446
Cash 2024
€6,624
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,146,478 | €1,014,292 | -€132,187 | -11.5% |
| Fixed assets | 21/28 | €692,476 | €601,546 | -€90,930 | -13.1% |
| Intangible fixed assets | 21 | €8,414 | €5,977 | -€2,438 | -29.0% |
| Tangible fixed assets | 22/27 | €682,796 | €594,304 | -€88,493 | -13.0% |
| Land and buildings | 22 | €385,608 | €370,091 | -€15,517 | -4.0% |
| Plant, machinery and equipment | 23 | €1,918 | €959 | -€959 | -50.0% |
| Furniture and vehicles | 24 | €67,919 | €64,154 | -€3,765 | -5.5% |
| Leasing and similar rights | 25 | €195,368 | €130,787 | -€64,581 | -33.1% |
| Other tangible fixed assets | 26 | €31,983 | €28,313 | -€3,670 | -11.5% |
| Financial fixed assets | 28 | €1,265 | €1,265 | = | 0.0% |
| Current assets | 29/58 | €454,002 | €412,745 | -€41,257 | -9.1% |
| Stocks and contracts in progress | 3 | €73,224 | €63,464 | -€9,760 | -13.3% |
| Stocks | 30/36 | €73,224 | €63,464 | -€9,760 | -13.3% |
| Amounts receivable within one year | 40/41 | €242,986 | €248,852 | +€5,866 | +2.4% |
| Trade receivables | 40 | €226,810 | €3,256 | -€223,554 | -98.6% |
| Other amounts receivable | 41 | €16,175 | €245,596 | +€229,421 | +1,418% |
| Current investments | 50/53 | €118,316 | €87,544 | -€30,772 | -26.0% |
| Cash at bank and in hand | 54/58 | €5,714 | €6,624 | +€909 | +15.9% |
| Deferred charges and accrued income | 490/1 | €13,763 | €6,262 | -€7,501 | -54.5% |
| Total equity and liabilities | 10/49 | €1,146,478 | €1,014,292 | -€132,187 | -11.5% |
| Equity | 10/15 | €481,235 | €526,705 | +€45,470 | +9.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €128,516 | €128,516 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €126,656 | €126,656 | = | 0.0% |
| Profit (loss) carried forward | 14 | €340,319 | €385,789 | +€45,470 | +13.4% |
| Amounts payable | 17/49 | €665,244 | €487,587 | -€177,657 | -26.7% |
| Amounts payable after more than one year | 17 | €176,041 | €67,975 | -€108,066 | -61.4% |
| Financial debts | 170/4 | €176,041 | €67,975 | -€108,066 | -61.4% |
| Amounts payable within one year | 42/48 | €489,070 | €419,612 | -€69,458 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €134,355 | €98,563 | -€35,792 | -26.6% |
| Financial debts | 43 | €24,100 | €33,546 | +€9,446 | +39.2% |
| Credit institutions | 430/8 | €24,100 | €33,546 | +€9,446 | +39.2% |
| Trade debts | 44 | €76,641 | €115,986 | +€39,345 | +51.3% |
| Suppliers | 440/4 | €76,641 | €115,986 | +€39,345 | +51.3% |
| Advances received on contracts in progress | 46 | €32,200 | €32,200 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €57,755 | €47,526 | -€10,229 | -17.7% |
| Taxes | 450/3 | €57,755 | €39,508 | -€18,247 | -31.6% |
| Remuneration and social security | 454/9 | - | €8,019 | +€8,019 | |
| Other amounts payable | 47/48 | €164,019 | €91,790 | -€72,229 | -44.0% |
| Accrued charges and deferred income | 492/3 | €133 | - | -€133 | |
| Remuneration, social security and pensions | 62 | - | €24,929 | +€24,929 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,621 | €104,168 | +€15,547 | +17.5% |
| Other operating charges | 640/8 | €23,516 | €14,512 | -€9,003 | -38.3% |
| Non-recurring operating charges | 66A | €10,390 | - | -€10,390 | |
| Gross operating margin | 9900 | €314,221 | €262,718 | -€51,503 | -16.4% |
| Operating profit (loss) | 9901 | €191,694 | €119,109 | -€72,585 | -37.9% |
| Financial income | 75/76B | €0 | €298 | +€298 | +198,440% |
| Recurring financial income | 75 | €0 | €298 | +€298 | +198,440% |
| Financial charges | 65/66B | €21,416 | €44,601 | +€23,186 | +108% |
| Recurring financial charges | 65 | €21,416 | €44,601 | +€23,186 | +108% |
| Profit (loss) for the period before taxes | 9903 | €170,278 | €74,805 | -€95,473 | -56.1% |
| Income taxes | 67/77 | €32,482 | €29,335 | -€3,147 | -9.7% |
| Profit (loss) for the period | 9904 | €137,796 | €45,470 | -€92,326 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €137,796 | €45,470 | -€92,326 | -67.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.