EbyK-ScopeConcept: what changed
What changed
EbyK-ScopeConcept
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
-€103,946
2024 · -€167,265+€63,319
Equity
€750,014
2024 · €853,960-€103,946
Cash
€696,542
2024 · €922,158-€225,617
Balance sheet total
€754,210
2024 · €963,698-€209,488
Largest movements
Assets
- Cash -€225,617
down €225,617 (-24.5%), from €922,158 to €696,542
mainly Net result for the year (-€103,946) and Tax, wage and social debts (-€103,360)
- Tangible fixed assets +€12,788
up €12,788 (+244%), from €5,245 to €18,033
of which Plant, machinery and equipment: +€15,881
Equity and liabilities
- Profit (loss) carried forward -€103,946
down €103,946 (-12.5%), from €833,544 to €729,598
- Tax, wage and social debts -€103,360
down €103,360 (-99.7%), from €103,677 to €317
Income statement
- Gross operating margin +€63,603
up €63,603 (+39.6%), from -€160,456 to -€96,853
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
-€167,265
Gross operating margin
+€63,603
Depreciation
+€490
Other operating charges
-€867
Financial income
+€178
Financial charges
-€252
Taxes
+€167
Result 2025
-€103,946
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
-€205,893
Investment
-€19,724
Financing
€0
Cash 2024
€922,158
From operations (derived)
-€205,893
Net result for the year
-€103,946
Depreciation
+€6,936
Receivables within one year
-€3,203
Deferred charges and accrued income
-€138
Trade debts
-€2,183
Tax, wage and social debts
-€103,360
Investment (derived)
-€19,724
Investment in fixed assets (net)
-€19,724
Cash 2025
€696,542
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €963,698 | €754,210 | -€209,488 | -21.7% |
| Fixed assets | 21/28 | €5,245 | €18,033 | +€12,788 | +244% |
| Tangible fixed assets | 22/27 | €5,245 | €18,033 | +€12,788 | +244% |
| Plant, machinery and equipment | 23 | €531 | €16,412 | +€15,881 | +2,991% |
| Furniture and vehicles | 24 | €4,714 | €1,621 | -€3,093 | -65.6% |
| Current assets | 29/58 | €958,453 | €736,176 | -€222,276 | -23.2% |
| Amounts receivable within one year | 40/41 | €36,294 | €39,497 | +€3,203 | +8.8% |
| Other amounts receivable | 41 | €36,294 | €39,497 | +€3,203 | +8.8% |
| Cash at bank and in hand | 54/58 | €922,158 | €696,542 | -€225,617 | -24.5% |
| Deferred charges and accrued income | 490/1 | €0 | €138 | +€138 | |
| Total equity and liabilities | 10/49 | €963,698 | €754,210 | -€209,488 | -21.7% |
| Equity | 10/15 | €853,960 | €750,014 | -€103,946 | -12.2% |
| Contributions | 10/11 | €18,560 | €18,560 | = | 0.0% |
| Reserves | 13 | €1,856 | €1,856 | = | 0.0% |
| Distributable reserves | 133 | €1,856 | €1,856 | = | 0.0% |
| Profit (loss) carried forward | 14 | €833,544 | €729,598 | -€103,946 | -12.5% |
| Amounts payable | 17/49 | €109,738 | €4,196 | -€105,542 | -96.2% |
| Amounts payable within one year | 42/48 | €109,738 | €4,196 | -€105,542 | -96.2% |
| Trade debts | 44 | €6,061 | €3,879 | -€2,183 | -36.0% |
| Suppliers | 440/4 | €6,061 | €3,879 | -€2,183 | -36.0% |
| Taxes, remuneration and social security | 45 | €103,677 | €317 | -€103,360 | -99.7% |
| Taxes | 450/3 | €103,677 | €317 | -€103,360 | -99.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,426 | €6,936 | -€490 | -6.6% |
| Other operating charges | 640/8 | €523 | €1,389 | +€867 | +166% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€160,456 | -€96,853 | +€63,603 | +39.6% |
| Operating profit (loss) | 9901 | -€168,404 | -€105,178 | +€63,226 | +37.5% |
| Financial income | 75/76B | €1,817 | €1,995 | +€178 | +9.8% |
| Recurring financial income | 75 | €1,817 | €1,995 | +€178 | +9.8% |
| Financial charges | 65/66B | €436 | €688 | +€252 | +57.8% |
| Recurring financial charges | 65 | €436 | €688 | +€252 | +57.8% |
| Profit (loss) for the period before taxes | 9903 | -€167,023 | -€103,871 | +€63,152 | +37.8% |
| Income taxes | 67/77 | €242 | €75 | -€167 | -69.1% |
| Profit (loss) for the period | 9904 | -€167,265 | -€103,946 | +€63,319 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€167,265 | -€103,946 | +€63,319 | +37.9% |
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 2 November 2026 via checked.be.