ENT-SURGERY: 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.
ENT-SURGERY
Largest movements
- Receivables within one year +€223,730
up €223,730 (+105.0%), from €213,042 to €436,772
of which Other amounts receivable: +€229,673
- Tangible fixed assets -€88,347
down €88,347 (-14.0%), from €631,720 to €543,373
of which Furniture and vehicles: -€50,216
- Cash +€60,934
up €60,934 (+169.1%), from €36,029 to €96,963
mainly Net result for the year (+€277,208) and Other debts (+€134,879)
- Other debts +€134,879
up €134,879 (+118.6%), from €113,709 to €248,588
- Tax, wage and social debts +€59,379
up €59,379 (+447.4%), from €13,271 to €72,650
of which Taxes: +€62,723
- Debts after one year -€32,215
down €32,215 (-18.1%), from €178,112 to €145,897
- Reserves +€28,195
up €28,195 (+3.1%), from €916,952 to €945,147
of which Distributable reserves: +€31,413
- Gross operating margin +€158,618
up €158,618 (+44.5%), from €356,425 to €515,043
- Taxes +€68,271
up €68,271 (+91.6%), from €74,564 to €142,835
- Financial income +€17,566
up €17,566 (+4671.9%), from €376 to €17,942
- Other operating charges -€10,797
down €10,797 (-72.1%), from €14,973 to €4,176
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.
Cash bridge derived
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 | €1,304,486 | €1,497,652 | +€193,166 | +14.8% |
| Fixed assets | 21/28 | €918,156 | €829,808 | -€88,348 | -9.6% |
| Tangible fixed assets | 22/27 | €631,720 | €543,373 | -€88,347 | -14.0% |
| Land and buildings | 22 | €514,985 | €479,061 | -€35,924 | -7.0% |
| Plant, machinery and equipment | 23 | €15,606 | €13,399 | -€2,207 | -14.1% |
| Furniture and vehicles | 24 | €101,129 | €50,913 | -€50,216 | -49.7% |
| Financial fixed assets | 28 | €286,436 | €286,436 | -€0 | 0.0% |
| Current assets | 29/58 | €386,330 | €667,843 | +€281,513 | +72.9% |
| Amounts receivable within one year | 40/41 | €213,042 | €436,772 | +€223,730 | +105.0% |
| Trade receivables | 40 | €5,943 | - | -€5,943 | |
| Other amounts receivable | 41 | €207,099 | €436,772 | +€229,673 | +110.9% |
| Current investments | 50/53 | €131,290 | €131,290 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €36,029 | €96,963 | +€60,934 | +169.1% |
| Deferred charges and accrued income | 490/1 | €5,969 | €2,819 | -€3,150 | -52.8% |
| Total equity and liabilities | 10/49 | €1,304,486 | €1,497,652 | +€193,166 | +14.8% |
| Equity | 10/15 | €931,340 | €959,961 | +€28,621 | +3.1% |
| Contributions | 10/11 | €14,265 | €14,265 | +€0 | 0.0% |
| Reserves | 13 | €916,952 | €945,147 | +€28,195 | +3.1% |
| Tax-exempt reserves | 132 | €71,984 | €68,766 | -€3,218 | -4.5% |
| Distributable reserves | 133 | €844,968 | €876,381 | +€31,413 | +3.7% |
| Profit (loss) carried forward | 14 | €123 | €549 | +€426 | +346.4% |
| Provisions and deferred taxes | 16 | €36,316 | €34,584 | -€1,732 | -4.8% |
| Deferred taxes | 168 | €36,316 | €34,584 | -€1,732 | -4.8% |
| Amounts payable | 17/49 | €336,830 | €503,106 | +€166,276 | +49.4% |
| Amounts payable after more than one year | 17 | €178,112 | €145,897 | -€32,215 | -18.1% |
| Financial debts | 170/4 | €178,112 | €145,897 | -€32,215 | -18.1% |
| Amounts payable within one year | 42/48 | €158,718 | €356,674 | +€197,956 | +124.7% |
| Current portion of amounts payable after more than one year | 42 | €31,738 | €32,215 | +€477 | +1.5% |
| Trade debts | 44 | - | €3,222 | +€3,222 | |
| Suppliers | 440/4 | - | €3,222 | +€3,222 | |
| Taxes, remuneration and social security | 45 | €13,271 | €72,650 | +€59,379 | +447.4% |
| Taxes | 450/3 | €9,927 | €72,650 | +€62,723 | +631.8% |
| Remuneration and social security | 454/9 | €3,344 | - | -€3,344 | |
| Other amounts payable | 47/48 | €113,709 | €248,588 | +€134,879 | +118.6% |
| Accrued charges and deferred income | 492/3 | - | €535 | +€535 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,194 | €99,851 | -€4,343 | -4.2% |
| Other operating charges | 640/8 | €14,973 | €4,176 | -€10,797 | -72.1% |
| Gross operating margin | 9900 | €356,425 | €515,043 | +€158,618 | +44.5% |
| Operating profit (loss) | 9901 | €237,258 | €411,016 | +€173,758 | +73.2% |
| Financial income | 75/76B | €376 | €17,942 | +€17,566 | +4671.9% |
| Recurring financial income | 75 | €376 | €17,942 | +€17,566 | +4671.9% |
| Financial charges | 65/66B | €11,897 | €10,647 | -€1,250 | -10.5% |
| Recurring financial charges | 65 | €11,897 | €10,647 | -€1,250 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €225,737 | €418,312 | +€192,575 | +85.3% |
| Transfer from deferred taxes | 780 | €1,732 | €1,732 | -€0 | 0.0% |
| Income taxes | 67/77 | €74,564 | €142,835 | +€68,271 | +91.6% |
| Profit (loss) for the period | 9904 | €152,905 | €277,208 | +€124,303 | +81.3% |
| Transfer from tax-exempt reserves | 789 | €3,218 | €3,218 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €156,123 | €280,426 | +€124,303 | +79.6% |
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 12 October 2026 via checked.be.