FOSTIER ANESTHESIE: 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.
FOSTIER ANESTHESIE
Largest movements
- Cash +€37,483
up €37,483 (+30.1%), from €124,482 to €161,964
mainly Other debts (+€274,462) and Net result for the year (+€131,041)
- Current investments +€30,641
up €30,641 (+58.2%), from €52,612 to €83,253
- Deferred charges and accrued income +€21,825
up €21,825 (+28.5%), from €76,617 to €98,442
- Receivables within one year -€4,433
no longer reported in 2025 (was €4,433)
- Other debts +€274,462
up €274,462 (+496%), from €55,308 to €329,769
- Profit (loss) carried forward -€188,959
down €188,959 (-95.6%), from €197,663 to €8,705
- Gross operating margin +€26,003
up €26,003 (+17.4%), from €149,137 to €175,140
- Taxes +€7,696
up €7,696 (+24.9%), from €30,925 to €38,620
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 | €259,053 | €347,428 | +€88,375 | +34.1% |
| Formation expenses | 20 | €372 | €0 | -€372 | -100% |
| Fixed assets | 21/28 | €537 | €3,769 | +€3,231 | +601% |
| Tangible fixed assets | 22/27 | €537 | €3,769 | +€3,231 | +601% |
| Furniture and vehicles | 24 | €537 | €1,085 | +€547 | +102% |
| Other tangible fixed assets | 26 | - | €2,684 | +€2,684 | |
| Current assets | 29/58 | €258,144 | €343,659 | +€85,516 | +33.1% |
| Amounts receivable within one year | 40/41 | €4,433 | - | -€4,433 | |
| Other amounts receivable | 41 | €4,433 | - | -€4,433 | |
| Current investments | 50/53 | €52,612 | €83,253 | +€30,641 | +58.2% |
| Cash at bank and in hand | 54/58 | €124,482 | €161,964 | +€37,483 | +30.1% |
| Deferred charges and accrued income | 490/1 | €76,617 | €98,442 | +€21,825 | +28.5% |
| Total equity and liabilities | 10/49 | €259,053 | €347,428 | +€88,375 | +34.1% |
| Equity | 10/15 | €200,163 | €11,205 | -€188,959 | -94.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €197,663 | €8,705 | -€188,959 | -95.6% |
| Amounts payable | 17/49 | €58,890 | €336,223 | +€277,333 | +471% |
| Amounts payable within one year | 42/48 | €58,890 | €336,223 | +€277,333 | +471% |
| Trade debts | 44 | €242 | €1,182 | +€940 | +388% |
| Suppliers | 440/4 | €242 | €1,182 | +€940 | +388% |
| Taxes, remuneration and social security | 45 | €3,340 | €5,272 | +€1,932 | +57.9% |
| Taxes | 450/3 | €1,040 | €2,972 | +€1,932 | +186% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €55,308 | €329,769 | +€274,462 | +496% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,115 | €1,128 | +€14 | +1.2% |
| Other operating charges | 640/8 | €2,101 | €1,661 | -€440 | -21.0% |
| Gross operating margin | 9900 | €149,137 | €175,140 | +€26,003 | +17.4% |
| Operating profit (loss) | 9901 | €145,922 | €172,351 | +€26,429 | +18.1% |
| Financial income | 75/76B | €1,194 | €2,414 | +€1,220 | +102% |
| Recurring financial income | 75 | €1,194 | €2,414 | +€1,220 | +102% |
| Financial charges | 65/66B | €6,069 | €5,104 | -€965 | -15.9% |
| Recurring financial charges | 65 | €6,069 | €5,104 | -€965 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €141,047 | €169,662 | +€28,615 | +20.3% |
| Income taxes | 67/77 | €30,925 | €38,620 | +€7,696 | +24.9% |
| Profit (loss) for the period | 9904 | €110,122 | €131,041 | +€20,919 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €110,122 | €131,041 | +€20,919 | +19.0% |
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 25 October 2026 via checked.be.