DR. AD ANESTHESIE: 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.
DR. AD ANESTHESIE
Largest movements
- Tangible fixed assets +€36,318
new in 2025: €36,318
- Deferred charges and accrued income +€32,549
new in 2025: €32,549
- Cash -€4,525
down €4,525 (-31.7%), from €14,269 to €9,744
mainly Investment in fixed assets (net) (-€40,000) and Deferred charges and accrued income (-€32,549)
- Reserves +€51,570
up €51,570 (+502%), from €10,276 to €61,846
- Tax, wage and social debts +€10,984
up €10,984 (+363%), from €3,026 to €14,010
- Trade debts +€1,060
up €1,060 (+148%), from €718 to €1,778
- Accrued charges and deferred income +€938
up €938 (+2,499%), from €38 to €975
- Gross operating margin +€56,019
up €56,019 (+421%), from €13,321 to €69,340
- Taxes +€10,984
up €10,984 (+363%), from €3,026 to €14,010
- Depreciation +€3,682
new in 2025: €3,682
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 | €14,269 | €78,611 | +€64,342 | +451% |
| Fixed assets | 21/28 | - | €36,318 | +€36,318 | |
| Tangible fixed assets | 22/27 | - | €36,318 | +€36,318 | |
| Furniture and vehicles | 24 | - | €36,318 | +€36,318 | |
| Current assets | 29/58 | €14,269 | €42,293 | +€28,024 | +196% |
| Cash at bank and in hand | 54/58 | €14,269 | €9,744 | -€4,525 | -31.7% |
| Deferred charges and accrued income | 490/1 | - | €32,549 | +€32,549 | |
| Total equity and liabilities | 10/49 | €14,269 | €78,611 | +€64,342 | +451% |
| Equity | 10/15 | €10,277 | €61,847 | +€51,570 | +502% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €10,276 | €61,846 | +€51,570 | +502% |
| Distributable reserves | 133 | €10,276 | €61,846 | +€51,570 | +502% |
| Amounts payable | 17/49 | €3,992 | €16,764 | +€12,772 | +320% |
| Amounts payable within one year | 42/48 | €3,954 | €15,789 | +€11,834 | +299% |
| Financial debts | 43 | €210 | - | -€210 | |
| Credit institutions | 430/8 | €210 | - | -€210 | |
| Trade debts | 44 | €718 | €1,778 | +€1,060 | +148% |
| Suppliers | 440/4 | €718 | €1,778 | +€1,060 | +148% |
| Taxes, remuneration and social security | 45 | €3,026 | €14,010 | +€10,984 | +363% |
| Taxes | 450/3 | €3,026 | €14,010 | +€10,984 | +363% |
| Accrued charges and deferred income | 492/3 | €38 | €975 | +€938 | +2,499% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,682 | +€3,682 | |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €13,321 | €69,340 | +€56,019 | +421% |
| Operating profit (loss) | 9901 | €13,321 | €65,538 | +€52,217 | +392% |
| Financial income | 75/76B | €0 | €117 | +€117 | +1,170,500% |
| Recurring financial income | 75 | €0 | €117 | +€117 | +1,170,500% |
| Financial charges | 65/66B | €19 | €75 | +€56 | +297% |
| Recurring financial charges | 65 | €19 | €75 | +€56 | +297% |
| Profit (loss) for the period before taxes | 9903 | €13,302 | €65,581 | +€52,279 | +393% |
| Income taxes | 67/77 | €3,026 | €14,010 | +€10,984 | +363% |
| Profit (loss) for the period | 9904 | €10,276 | €51,570 | +€41,294 | +402% |
| Profit (loss) for the period to be appropriated | 9905 | €10,276 | €51,570 | +€41,294 | +402% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.