Dr. Perusko Pediater: 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. Perusko Pediater
Largest movements
- Receivables within one year +€35,022
up €35,022 (+44.1%), from €79,473 to €114,494
of which Trade receivables: +€29,772
- Tangible fixed assets -€13,587
down €13,587 (-32.5%), from €41,797 to €28,210
of which Furniture and vehicles: -€13,184
- Cash -€12,088
down €12,088 (-78.4%), from €15,408 to €3,320
mainly Receivables within one year (-€35,022) and Debts after one year (-€20,444)
- Receivables after one year -€3,469
down €3,469 (-26.0%), from €13,320 to €9,851
- Financial fixed assets -€3,300
down €3,300 (-14.5%), from €22,825 to €19,525
- Reserves +€61,018
up €61,018 (+215%), from €28,333 to €89,351
- Debts after one year -€20,444
down €20,444 (-44.3%), from €46,197 to €25,753
of which Financial debts: -€32,527
- Other debts -€19,854
down €19,854 (-100%), from €19,854 to €0
- Advances received -€18,000
down €18,000 (-100%), from €18,000 to €0
- Current portion of long-term debt -€2,943
down €2,943 (-8.3%), from €35,470 to €32,527
- Gross operating margin +€109,780
up €109,780, from -€22,221 to €87,559
- Taxes +€7,730
up €7,730 (+4,094%), from €189 to €7,919
- Financial charges +€1,044
up €1,044 (+32.9%), from €3,177 to €4,221
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 | €174,451 | €176,176 | +€1,725 | +1.0% |
| Fixed assets | 21/28 | €65,213 | €48,227 | -€16,987 | -26.0% |
| Intangible fixed assets | 21 | €592 | €492 | -€100 | -16.9% |
| Tangible fixed assets | 22/27 | €41,797 | €28,210 | -€13,587 | -32.5% |
| Plant, machinery and equipment | 23 | €403 | €0 | -€403 | -100% |
| Furniture and vehicles | 24 | €41,394 | €28,210 | -€13,184 | -31.8% |
| Financial fixed assets | 28 | €22,825 | €19,525 | -€3,300 | -14.5% |
| Current assets | 29/58 | €109,238 | €127,949 | +€18,711 | +17.1% |
| Amounts receivable after more than one year | 29 | €13,320 | €9,851 | -€3,469 | -26.0% |
| Other amounts receivable | 291 | €13,320 | €9,851 | -€3,469 | -26.0% |
| Amounts receivable within one year | 40/41 | €79,473 | €114,494 | +€35,022 | +44.1% |
| Trade receivables | 40 | €49,662 | €79,434 | +€29,772 | +60.0% |
| Other amounts receivable | 41 | €29,811 | €35,061 | +€5,249 | +17.6% |
| Cash at bank and in hand | 54/58 | €15,408 | €3,320 | -€12,088 | -78.4% |
| Deferred charges and accrued income | 490/1 | €1,037 | €283 | -€754 | -72.7% |
| Total equity and liabilities | 10/49 | €174,451 | €176,176 | +€1,725 | +1.0% |
| Equity | 10/15 | €31,333 | €92,351 | +€61,018 | +195% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,333 | €89,351 | +€61,018 | +215% |
| Distributable reserves | 133 | €28,333 | €89,351 | +€61,018 | +215% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €143,118 | €83,825 | -€59,293 | -41.4% |
| Amounts payable after more than one year | 17 | €46,197 | €25,753 | -€20,444 | -44.3% |
| Financial debts | 170/4 | €46,197 | €13,670 | -€32,527 | -70.4% |
| Other amounts payable | 178/9 | - | €12,083 | +€12,083 | |
| Amounts payable within one year | 42/48 | €96,922 | €57,826 | -€39,095 | -40.3% |
| Current portion of amounts payable after more than one year | 42 | €35,470 | €32,527 | -€2,943 | -8.3% |
| Financial debts | 43 | €10,125 | €8,243 | -€1,882 | -18.6% |
| Credit institutions | 430/8 | €10,125 | €8,243 | -€1,882 | -18.6% |
| Trade debts | 44 | €810 | €3,042 | +€2,233 | +276% |
| Suppliers | 440/4 | €810 | €3,042 | +€2,233 | +276% |
| Advances received on contracts in progress | 46 | €18,000 | €0 | -€18,000 | -100% |
| Taxes, remuneration and social security | 45 | €12,663 | €14,014 | +€1,351 | +10.7% |
| Taxes | 450/3 | €12,663 | €14,014 | +€1,351 | +10.7% |
| Other amounts payable | 47/48 | €19,854 | €0 | -€19,854 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | €246 | +€246 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,884 | €13,687 | -€197 | -1.4% |
| Other operating charges | 640/8 | €954 | €714 | -€240 | -25.2% |
| Gross operating margin | 9900 | -€22,221 | €87,559 | +€109,780 | |
| Operating profit (loss) | 9901 | -€37,059 | €73,158 | +€110,217 | |
| Financial income | 75/76B | €0 | €1 | +€0 | +500% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +500% |
| Financial charges | 65/66B | €3,177 | €4,221 | +€1,044 | +32.9% |
| Recurring financial charges | 65 | €3,177 | €4,221 | +€1,044 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | -€40,236 | €68,937 | +€109,173 | |
| Income taxes | 67/77 | €189 | €7,919 | +€7,730 | +4,094% |
| Profit (loss) for the period | 9904 | -€40,425 | €61,018 | +€101,443 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,425 | €61,018 | +€101,443 |
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 28 October 2026 via checked.be.