EPERVIERS SANTE: 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.
EPERVIERS SANTE
Largest movements
- Cash -€25,517
down €25,517 (-54.6%), from €46,694 to €21,177
mainly Contributions, distributions and other (-€52,000) and Receivables within one year (-€19,255)
- Receivables within one year +€19,255
up €19,255 (+4,481%), from €430 to €19,685
of which Trade receivables: +€13,980
- Tangible fixed assets -€1,386
down €1,386 (-39.3%), from €3,522 to €2,136
- Tax, wage and social debts -€11,033
down €11,033 (-30.1%), from €36,611 to €25,579
- Other debts +€4,032
up €4,032 (+37.1%), from €10,864 to €14,896
- Reserves -€704
down €704 (-63.0%), from €1,117 to €413
- Gross operating margin +€5,355
up €5,355 (+8.4%), from €63,734 to €69,088
- Taxes +€2,924
up €2,924 (+22.9%), from €12,789 to €15,712
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 | €51,593 | €43,888 | -€7,705 | -14.9% |
| Fixed assets | 21/28 | €3,522 | €2,136 | -€1,386 | -39.3% |
| Tangible fixed assets | 22/27 | €3,522 | €2,136 | -€1,386 | -39.3% |
| Furniture and vehicles | 24 | €3,522 | €2,136 | -€1,386 | -39.3% |
| Current assets | 29/58 | €48,071 | €41,752 | -€6,319 | -13.1% |
| Amounts receivable within one year | 40/41 | €430 | €19,685 | +€19,255 | +4,481% |
| Trade receivables | 40 | - | €13,980 | +€13,980 | |
| Other amounts receivable | 41 | €430 | €5,705 | +€5,275 | +1,228% |
| Cash at bank and in hand | 54/58 | €46,694 | €21,177 | -€25,517 | -54.6% |
| Deferred charges and accrued income | 490/1 | €947 | €890 | -€57 | -6.0% |
| Total equity and liabilities | 10/49 | €51,593 | €43,888 | -€7,705 | -14.9% |
| Equity | 10/15 | €4,117 | €3,413 | -€704 | -17.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,117 | €413 | -€704 | -63.0% |
| Distributable reserves | 133 | €1,117 | €413 | -€704 | -63.0% |
| Amounts payable | 17/49 | €47,476 | €40,475 | -€7,001 | -14.7% |
| Amounts payable within one year | 42/48 | €47,476 | €40,475 | -€7,001 | -14.7% |
| Taxes, remuneration and social security | 45 | €36,611 | €25,579 | -€11,033 | -30.1% |
| Taxes | 450/3 | €36,611 | €25,579 | -€11,033 | -30.1% |
| Other amounts payable | 47/48 | €10,864 | €14,896 | +€4,032 | +37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €803 | €1,386 | +€583 | +72.7% |
| Other operating charges | 640/8 | €98 | €501 | +€403 | +413% |
| Gross operating margin | 9900 | €63,734 | €69,088 | +€5,355 | +8.4% |
| Operating profit (loss) | 9901 | €62,833 | €67,202 | +€4,368 | +7.0% |
| Financial charges | 65/66B | €152 | €194 | +€41 | +27.1% |
| Recurring financial charges | 65 | €152 | €194 | +€41 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | €62,681 | €67,008 | +€4,327 | +6.9% |
| Income taxes | 67/77 | €12,789 | €15,712 | +€2,924 | +22.9% |
| Profit (loss) for the period | 9904 | €49,893 | €51,296 | +€1,403 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,893 | €51,296 | +€1,403 | +2.8% |
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 1 November 2026 via checked.be.