FILL 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.
FILL SANTE
Largest movements
- Receivables within one year +€29,941
up €29,941 (+597%), from €5,015 to €34,956
of which Other amounts receivable: +€29,924
- Deferred charges and accrued income +€25,523
up €25,523 (+80.9%), from €31,550 to €57,073
- Cash -€6,042
down €6,042 (-31.0%), from €19,518 to €13,476
mainly Receivables within one year (-€29,941) and Deferred charges and accrued income (-€25,523)
- Provisions +€29,734
new in 2025: €29,734
- Reserves +€25,596
up €25,596 (+55.9%), from €45,800 to €71,396
- Tax, wage and social debts -€6,322
down €6,322 (-61.5%), from €10,284 to €3,961
- Provisions +€29,734
new in 2025: €29,734
- Gross operating margin +€7,850
up €7,850 (+12.0%), from €65,386 to €73,235
- Depreciation -€3,081
down €3,081 (-61.9%), from €4,979 to €1,899
- Taxes +€1,760
up €1,760 (+13.0%), from €13,539 to €15,298
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 | €58,942 | €108,000 | +€49,057 | +83.2% |
| Fixed assets | 21/28 | €2,860 | €2,495 | -€365 | -12.8% |
| Tangible fixed assets | 22/27 | €2,860 | €2,495 | -€365 | -12.8% |
| Furniture and vehicles | 24 | €2,860 | €2,495 | -€365 | -12.8% |
| Current assets | 29/58 | €56,083 | €105,505 | +€49,422 | +88.1% |
| Amounts receivable within one year | 40/41 | €5,015 | €34,956 | +€29,941 | +597% |
| Trade receivables | 40 | - | €17 | +€17 | |
| Other amounts receivable | 41 | €5,015 | €34,939 | +€29,924 | +597% |
| Cash at bank and in hand | 54/58 | €19,518 | €13,476 | -€6,042 | -31.0% |
| Deferred charges and accrued income | 490/1 | €31,550 | €57,073 | +€25,523 | +80.9% |
| Total equity and liabilities | 10/49 | €58,942 | €108,000 | +€49,057 | +83.2% |
| Equity | 10/15 | €47,800 | €73,396 | +€25,596 | +53.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €45,800 | €71,396 | +€25,596 | +55.9% |
| Distributable reserves | 133 | €45,800 | €71,396 | +€25,596 | +55.9% |
| Provisions and deferred taxes | 16 | - | €29,734 | +€29,734 | |
| Provisions for liabilities and charges | 160/5 | - | €29,734 | +€29,734 | |
| Other liabilities and charges | 164/5 | - | €29,734 | +€29,734 | |
| Amounts payable | 17/49 | €11,143 | €4,870 | -€6,272 | -56.3% |
| Amounts payable within one year | 42/48 | €11,143 | €4,870 | -€6,272 | -56.3% |
| Trade debts | 44 | - | €76 | +€76 | |
| Suppliers | 440/4 | - | €76 | +€76 | |
| Taxes, remuneration and social security | 45 | €10,284 | €3,961 | -€6,322 | -61.5% |
| Taxes | 450/3 | €10,284 | €3,961 | -€6,322 | -61.5% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,979 | €1,899 | -€3,081 | -61.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €29,734 | +€29,734 | |
| Other operating charges | 640/8 | €352 | €460 | +€107 | +30.4% |
| Gross operating margin | 9900 | €65,386 | €73,235 | +€7,850 | +12.0% |
| Operating profit (loss) | 9901 | €60,054 | €41,143 | -€18,910 | -31.5% |
| Financial income | 75/76B | €186 | €712 | +€526 | +283% |
| Recurring financial income | 75 | €186 | €712 | +€526 | +283% |
| Financial charges | 65/66B | €42 | €128 | +€86 | +205% |
| Recurring financial charges | 65 | €42 | €128 | +€86 | +205% |
| Profit (loss) for the period before taxes | 9903 | €60,197 | €41,727 | -€18,470 | -30.7% |
| Income taxes | 67/77 | €13,539 | €15,298 | +€1,760 | +13.0% |
| Profit (loss) for the period | 9904 | €46,659 | €26,429 | -€20,230 | -43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,659 | €26,429 | -€20,230 | -43.4% |
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 22 October 2026 via checked.be.