EVREST SURGERY: 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.
EVREST SURGERY
Largest movements
- Current investments +€12,000
up €12,000 (+7.1%), from €169,068 to €181,068
- Tangible fixed assets +€9,540
up €9,540 (+10.2%), from €93,305 to €102,845
- Profit (loss) carried forward +€48,440
up €48,440 (+26.4%), from €183,822 to €232,262
- Other debts -€25,145
down €25,145 (-46.7%), from €53,858 to €28,713
- Short-term financial debts -€3,652
down €3,652 (-84.6%), from €4,317 to €665
- Taxes +€19,123
up €19,123 (+115.7%), from €16,534 to €35,657
- Gross operating margin +€15,950
up €15,950 (+15.3%), from €104,082 to €120,032
- Financial income -€3,144
no longer reported in 2025 (was €3,144)
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 | €265,467 | €284,934 | +€19,466 | +7.3% |
| Fixed assets | 21/28 | €93,305 | €102,845 | +€9,540 | +10.2% |
| Tangible fixed assets | 22/27 | €93,305 | €102,845 | +€9,540 | +10.2% |
| Other tangible fixed assets | 26 | €93,305 | €102,845 | +€9,540 | +10.2% |
| Current assets | 29/58 | €172,162 | €182,089 | +€9,926 | +5.8% |
| Current investments | 50/53 | €169,068 | €181,068 | +€12,000 | +7.1% |
| Cash at bank and in hand | 54/58 | €3,095 | €1,021 | -€2,074 | -67.0% |
| Total equity and liabilities | 10/49 | €265,467 | €284,934 | +€19,466 | +7.3% |
| Equity | 10/15 | €201,822 | €250,262 | +€48,440 | +24.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €183,822 | €232,262 | +€48,440 | +26.4% |
| Amounts payable | 17/49 | €63,645 | €34,672 | -€28,973 | -45.5% |
| Amounts payable within one year | 42/48 | €63,645 | €34,672 | -€28,973 | -45.5% |
| Financial debts | 43 | €4,317 | €665 | -€3,652 | -84.6% |
| Credit institutions | 430/8 | €4,317 | €665 | -€3,652 | -84.6% |
| Taxes, remuneration and social security | 45 | €5,471 | €5,294 | -€176 | -3.2% |
| Taxes | 450/3 | €5,471 | €5,294 | -€176 | -3.2% |
| Other amounts payable | 47/48 | €53,858 | €28,713 | -€25,145 | -46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €452 | - | -€452 | |
| Other operating charges | 640/8 | €340 | €352 | +€11 | +3.4% |
| Gross operating margin | 9900 | €104,082 | €120,032 | +€15,950 | +15.3% |
| Operating profit (loss) | 9901 | €103,291 | €119,681 | +€16,390 | +15.9% |
| Financial income | 75/76B | €3,144 | - | -€3,144 | |
| Recurring financial income | 75 | €3,144 | - | -€3,144 | |
| Financial charges | 65/66B | €300 | €290 | -€11 | -3.5% |
| Recurring financial charges | 65 | €300 | €290 | -€11 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €106,135 | €119,391 | +€13,256 | +12.5% |
| Income taxes | 67/77 | €16,534 | €35,657 | +€19,123 | +115.7% |
| Profit (loss) for the period | 9904 | €89,601 | €83,734 | -€5,867 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €89,601 | €83,734 | -€5,867 | -6.5% |
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 9 October 2026 via checked.be.