FSB Medical: what changed
What changed
FSB Medical
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
-€46,299
2024 · -€35,044-€11,255
Equity
-€423,604
2024 · -€377,305-€46,299
Cash
€82,178
2024 · €36,938+€45,240
Balance sheet total
€790,768
2024 · €889,265-€98,497
Largest movements
Assets
- Tangible fixed assets -€138,566
down €138,566 (-16.7%), from €829,364 to €690,798
of which Plant, machinery and equipment: -€83,526
- Cash +€45,240
up €45,240 (+122%), from €36,938 to €82,178
mainly Depreciation (+€139,795) and Other debts (+€35,438)
Equity and liabilities
- Debts after one year -€118,964
down €118,964 (-15.1%), from €786,410 to €667,446
- Profit (loss) carried forward -€46,299
down €46,299 (-11.7%), from -€397,305 to -€443,604
- Other debts +€35,438
up €35,438 (+12.7%), from €279,409 to €314,847
- Accrued charges and deferred income +€19,727
up €19,727 (+49.3%), from €39,986 to €59,713
- Trade debts +€12,954
up €12,954 (+42.3%), from €30,657 to €43,611
Income statement
- Gross operating margin -€22,747
down €22,747 (-8.7%), from €260,102 to €237,355
- Other operating charges -€10,073
down €10,073 (-28.6%), from €35,224 to €25,150
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€35,044
Gross operating margin
-€22,747
Staff costs
+€132
Depreciation
-€281
Other operating charges
+€10,073
Financial income
-€46
Financial charges
+€1,612
Result 2025
-€46,299
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€163,811
Investment
-€1,229
Financing
-€117,342
Cash 2024
€36,938
From operations (derived)
+€163,811
Net result for the year
-€46,299
Depreciation
+€139,795
Deferred charges and accrued income
+€5,171
Trade debts
+€12,954
Tax, wage and social debts
-€2,975
Other debts
+€35,438
Accrued charges and deferred income
+€19,727
Investment (derived)
-€1,229
Investment in fixed assets (net)
-€1,229
Financing
-€117,342
Debts after one year
-€118,964
Current portion of long-term debt
+€1,622
Cash 2025
€82,178
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €889,265 | €790,768 | -€98,497 | -11.1% |
| Fixed assets | 21/28 | €829,364 | €690,798 | -€138,566 | -16.7% |
| Tangible fixed assets | 22/27 | €829,364 | €690,798 | -€138,566 | -16.7% |
| Land and buildings | 22 | €644,690 | €603,375 | -€41,315 | -6.4% |
| Plant, machinery and equipment | 23 | €158,948 | €75,422 | -€83,526 | -52.5% |
| Furniture and vehicles | 24 | €25,727 | €12,001 | -€13,726 | -53.4% |
| Current assets | 29/58 | €59,901 | €99,970 | +€40,069 | +66.9% |
| Cash at bank and in hand | 54/58 | €36,938 | €82,178 | +€45,240 | +122% |
| Deferred charges and accrued income | 490/1 | €22,962 | €17,792 | -€5,171 | -22.5% |
| Total equity and liabilities | 10/49 | €889,265 | €790,768 | -€98,497 | -11.1% |
| Equity | 10/15 | -€377,305 | -€423,604 | -€46,299 | -12.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€397,305 | -€443,604 | -€46,299 | -11.7% |
| Amounts payable | 17/49 | €1,266,570 | €1,214,373 | -€52,198 | -4.1% |
| Amounts payable after more than one year | 17 | €786,410 | €667,446 | -€118,964 | -15.1% |
| Financial debts | 170/4 | €786,410 | €667,446 | -€118,964 | -15.1% |
| Amounts payable within one year | 42/48 | €440,174 | €487,213 | +€47,039 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €117,342 | €118,964 | +€1,622 | +1.4% |
| Trade debts | 44 | €30,657 | €43,611 | +€12,954 | +42.3% |
| Suppliers | 440/4 | €30,657 | €43,611 | +€12,954 | +42.3% |
| Taxes, remuneration and social security | 45 | €12,766 | €9,791 | -€2,975 | -23.3% |
| Taxes | 450/3 | €132 | €416 | +€284 | +216% |
| Remuneration and social security | 454/9 | €12,634 | €9,375 | -€3,259 | -25.8% |
| Other amounts payable | 47/48 | €279,409 | €314,847 | +€35,438 | +12.7% |
| Accrued charges and deferred income | 492/3 | €39,986 | €59,713 | +€19,727 | +49.3% |
| Remuneration, social security and pensions | 62 | €108,686 | €108,553 | -€132 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,515 | €139,795 | +€281 | +0.2% |
| Other operating charges | 640/8 | €35,224 | €25,150 | -€10,073 | -28.6% |
| Gross operating margin | 9900 | €260,102 | €237,355 | -€22,747 | -8.7% |
| Operating profit (loss) | 9901 | -€23,322 | -€36,144 | -€12,822 | -55.0% |
| Financial income | 75/76B | €127 | €81 | -€46 | -36.1% |
| Recurring financial income | 75 | €127 | €81 | -€46 | -36.1% |
| Financial charges | 65/66B | €11,848 | €10,236 | -€1,612 | -13.6% |
| Recurring financial charges | 65 | €11,848 | €10,236 | -€1,612 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | -€35,044 | -€46,299 | -€11,255 | -32.1% |
| Profit (loss) for the period | 9904 | -€35,044 | -€46,299 | -€11,255 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,044 | -€46,299 | -€11,255 | -32.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.