EVP Obstetrics: what changed
Two fiscal 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.
EVP Obstetrics
Largest movements
- Cash +€31,131
up €31,131 (+31130.5%), from €100 to €31,231
mainly Net result for the year (+€19,821) and Tax, wage and social debts (+€6,511)
- Tangible fixed assets +€1,120
new in 2025: €1,120
- Deferred charges and accrued income +€400
new in 2025: €400
- Reserves +€18,386
new in 2025: €18,386
- Tax, wage and social debts +€6,511
new in 2025: €6,511
- Other debts +€3,831
up €3,831 (+266.9%), from €1,436 to €5,267
- Profit (loss) carried forward +€1,436
no longer reported in 2025 (was -€1,436)
- Trade debts +€1,376
new in 2025: €1,376
- Gross operating margin +€27,442
up €27,442, from -€1,436 to €26,006
- Taxes +€5,641
new in 2025: €5,641
- Other operating charges +€413
new in 2025: €413
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 | €100 | €32,751 | +€32,651 | +32650.7% |
| Fixed assets | 21/28 | - | €1,120 | +€1,120 | |
| Tangible fixed assets | 22/27 | - | €1,120 | +€1,120 | |
| Furniture and vehicles | 24 | - | €1,120 | +€1,120 | |
| Current assets | 29/58 | €100 | €31,631 | +€31,531 | +31530.5% |
| Cash at bank and in hand | 54/58 | €100 | €31,231 | +€31,131 | +31130.5% |
| Deferred charges and accrued income | 490/1 | - | €400 | +€400 | |
| Total equity and liabilities | 10/49 | €100 | €32,751 | +€32,651 | +32650.7% |
| Equity | 10/15 | -€1,336 | €18,486 | +€19,821 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €18,386 | +€18,386 | |
| Distributable reserves | 133 | - | €18,386 | +€18,386 | |
| Profit (loss) carried forward | 14 | -€1,436 | - | +€1,436 | |
| Amounts payable | 17/49 | €1,436 | €14,265 | +€12,829 | +893.6% |
| Amounts payable within one year | 42/48 | €1,436 | €13,154 | +€11,718 | +816.2% |
| Trade debts | 44 | - | €1,376 | +€1,376 | |
| Suppliers | 440/4 | - | €1,376 | +€1,376 | |
| Taxes, remuneration and social security | 45 | - | €6,511 | +€6,511 | |
| Taxes | 450/3 | - | €6,511 | +€6,511 | |
| Other amounts payable | 47/48 | €1,436 | €5,267 | +€3,831 | +266.9% |
| Accrued charges and deferred income | 492/3 | - | €1,111 | +€1,111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €79 | +€79 | |
| Other operating charges | 640/8 | - | €413 | +€413 | |
| Gross operating margin | 9900 | -€1,436 | €26,006 | +€27,442 | |
| Operating profit (loss) | 9901 | -€1,436 | €25,514 | +€26,949 | |
| Financial charges | 65/66B | - | €51 | +€51 | |
| Recurring financial charges | 65 | - | €51 | +€51 | |
| Profit (loss) for the period before taxes | 9903 | -€1,436 | €25,463 | +€26,898 | |
| Income taxes | 67/77 | - | €5,641 | +€5,641 | |
| Profit (loss) for the period | 9904 | -€1,436 | €19,821 | +€21,257 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,436 | €19,821 | +€21,257 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.