FJC & V 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.
FJC & V Surgery
Largest movements
- Receivables after one year -€50,000
down €50,000 (-25.0%), from €200,000 to €150,000
- Deferred charges and accrued income +€34,701
up €34,701 (+33.8%), from €102,663 to €137,365
- Receivables within one year -€24,782
down €24,782 (-98.0%), from €25,282 to €500
of which Other amounts receivable: -€25,282
- Cash +€17,601
up €17,601 (+22.4%), from €78,719 to €96,321
mainly Net result for the year (+€118,259) and Receivables after one year (+€50,000)
- Reserves -€92,954
down €92,954 (-18.1%), from €513,419 to €420,465
of which Distributable reserves: -€92,954
- Other debts +€43,745
new in 2025: €43,745
- Tax, wage and social debts +€22,707
up €22,707 (+83.5%), from €27,208 to €49,915
of which Taxes: +€20,798
- Gross operating margin +€25,359
up €25,359 (+13.5%), from €188,075 to €213,434
- Taxes +€6,879
up €6,879 (+14.9%), from €46,118 to €52,997
- Staff costs +€3,808
up €3,808 (+17.3%), from €21,978 to €25,785
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 | €557,638 | €535,243 | -€22,396 | -4.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €150,974 | €151,058 | +€84 | +0.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €150,838 | €150,922 | +€84 | +0.1% |
| Land and buildings | 22 | €123,329 | €117,476 | -€5,853 | -4.7% |
| Plant, machinery and equipment | 23 | €13,707 | €9,856 | -€3,851 | -28.1% |
| Furniture and vehicles | 24 | €8,447 | €18,235 | +€9,788 | +116% |
| Other tangible fixed assets | 26 | €5,355 | €5,355 | = | 0.0% |
| Financial fixed assets | 28 | €136 | €136 | = | 0.0% |
| Current assets | 29/58 | €406,665 | €384,185 | -€22,479 | -5.5% |
| Amounts receivable after more than one year | 29 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Other amounts receivable | 291 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Amounts receivable within one year | 40/41 | €25,282 | €500 | -€24,782 | -98.0% |
| Trade receivables | 40 | - | €500 | +€500 | |
| Other amounts receivable | 41 | €25,282 | - | -€25,282 | |
| Cash at bank and in hand | 54/58 | €78,719 | €96,321 | +€17,601 | +22.4% |
| Deferred charges and accrued income | 490/1 | €102,663 | €137,365 | +€34,701 | +33.8% |
| Total equity and liabilities | 10/49 | €557,638 | €535,243 | -€22,396 | -4.0% |
| Equity | 10/15 | €525,819 | €432,865 | -€92,954 | -17.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €513,419 | €420,465 | -€92,954 | -18.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €511,559 | €418,605 | -€92,954 | -18.2% |
| Amounts payable | 17/49 | €31,819 | €102,377 | +€70,558 | +222% |
| Amounts payable within one year | 42/48 | €31,677 | €101,109 | +€69,432 | +219% |
| Trade debts | 44 | €4,469 | €7,449 | +€2,980 | +66.7% |
| Suppliers | 440/4 | €4,469 | €7,449 | +€2,980 | +66.7% |
| Taxes, remuneration and social security | 45 | €27,208 | €49,915 | +€22,707 | +83.5% |
| Taxes | 450/3 | €21,466 | €42,264 | +€20,798 | +96.9% |
| Remuneration and social security | 454/9 | €5,742 | €7,652 | +€1,910 | +33.3% |
| Other amounts payable | 47/48 | - | €43,745 | +€43,745 | |
| Accrued charges and deferred income | 492/3 | €142 | €1,268 | +€1,126 | +791% |
| Remuneration, social security and pensions | 62 | €21,978 | €25,785 | +€3,808 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,354 | €15,107 | +€1,752 | +13.1% |
| Other operating charges | 640/8 | €2,946 | €3,070 | +€124 | +4.2% |
| Gross operating margin | 9900 | €188,075 | €213,434 | +€25,359 | +13.5% |
| Operating profit (loss) | 9901 | €149,797 | €169,472 | +€19,675 | +13.1% |
| Financial income | 75/76B | €4,148 | €4,479 | +€332 | +8.0% |
| Recurring financial income | 75 | €4,148 | €4,479 | +€332 | +8.0% |
| Financial charges | 65/66B | €2,084 | €2,696 | +€611 | +29.3% |
| Recurring financial charges | 65 | €2,084 | €2,696 | +€611 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €151,860 | €171,255 | +€19,395 | +12.8% |
| Income taxes | 67/77 | €46,118 | €52,997 | +€6,879 | +14.9% |
| Profit (loss) for the period | 9904 | €105,742 | €118,259 | +€12,516 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €105,742 | €118,259 | +€12,516 | +11.8% |
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 19 October 2026 via checked.be.