Hands4Surgery: what changed
What changed
Hands4Surgery
NACE 86.940, Nursing and midwifery
filed annual accounts (NBB)
Net result for the year
€189,963
2024 · €87,996+€101,967
Equity
€254,719
2024 · €207,614+€47,106
Cash
€254,952
2024 · €94,420+€160,532
Balance sheet total
€1.6m
2024 · €1.5m+€106,922
Largest movements
Assets
- Cash +€160,532
up €160,532 (+170%), from €94,420 to €254,952
mainly Net result for the year (+€189,963) and Other debts (+€125,661)
- Tangible fixed assets -€59,543
down €59,543 (-5.6%), from €1.1m to €1.0m
of which Land and buildings: -€52,311
Equity and liabilities
- Other debts +€125,661
up €125,661 (+731%), from €17,196 to €142,857
- Accrued charges and deferred income -€95,043
down €95,043 (-97.0%), from €97,963 to €2,920
- Trade debts +€68,675
up €68,675 (+76.1%), from €90,267 to €158,942
- Debts after one year -€63,500
down €63,500 (-6.3%), from €1.0m to €937,465
of which Financial debts: -€64,000
- Reserves +€47,000
up €47,000 (+23.4%), from €200,950 to €247,950
Income statement
- Gross operating margin +€130,184
up €130,184 (+45.5%), from €286,096 to €416,279
- Taxes +€35,923
up €35,923 (+142%), from €25,309 to €61,232
- Depreciation -€19,558
down €19,558 (-21.6%), from €90,388 to €70,829
- Other operating charges +€8,910
up €8,910 (+15.7%), from €56,642 to €65,551
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
€87,996
Gross operating margin
+€130,184
Depreciation
+€19,558
Other operating charges
-€8,910
Financial income
-€278
Financial charges
-€2,665
Taxes
-€35,923
Result 2025
€189,963
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
+€382,105
Investment
-€11,286
Financing
-€210,286
Cash 2024
€94,420
From operations (derived)
+€382,105
Net result for the year
+€189,963
Depreciation
+€70,829
Receivables within one year
-€6,033
Deferred charges and accrued income
+€101
Trade debts
+€68,675
Tax, wage and social debts
+€27,952
Other debts
+€125,661
Accrued charges and deferred income
-€95,043
Investment (derived)
-€11,286
Investment in fixed assets (net)
-€11,286
Financing
-€210,286
Debts after one year
-€63,500
Current portion of long-term debt
-€3,929
Contributions, distributions and other
-€142,857
Cash 2025
€254,952
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,489,417 | €1,596,338 | +€106,922 | +7.2% |
| Fixed assets | 21/28 | €1,067,869 | €1,008,327 | -€59,543 | -5.6% |
| Tangible fixed assets | 22/27 | €1,067,499 | €1,007,957 | -€59,543 | -5.6% |
| Land and buildings | 22 | €1,013,996 | €961,685 | -€52,311 | -5.2% |
| Plant, machinery and equipment | 23 | €25,771 | €31,170 | +€5,399 | +21.0% |
| Furniture and vehicles | 24 | €27,733 | €13,452 | -€14,281 | -51.5% |
| Assets under construction and advance payments | 27 | - | €1,650 | +€1,650 | |
| Financial fixed assets | 28 | €370 | €370 | = | 0.0% |
| Current assets | 29/58 | €421,547 | €588,012 | +€166,464 | +39.5% |
| Amounts receivable within one year | 40/41 | €322,049 | €328,083 | +€6,033 | +1.9% |
| Trade receivables | 40 | €321,527 | €325,846 | +€4,318 | +1.3% |
| Other amounts receivable | 41 | €522 | €2,237 | +€1,715 | +329% |
| Cash at bank and in hand | 54/58 | €94,420 | €254,952 | +€160,532 | +170% |
| Deferred charges and accrued income | 490/1 | €5,078 | €4,977 | -€101 | -2.0% |
| Total equity and liabilities | 10/49 | €1,489,417 | €1,596,338 | +€106,922 | +7.2% |
| Equity | 10/15 | €207,614 | €254,719 | +€47,106 | +22.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €200,950 | €247,950 | +€47,000 | +23.4% |
| Distributable reserves | 133 | €200,950 | €247,950 | +€47,000 | +23.4% |
| Profit (loss) carried forward | 14 | €464 | €569 | +€106 | +22.8% |
| Amounts payable | 17/49 | €1,281,803 | €1,341,619 | +€59,816 | +4.7% |
| Amounts payable after more than one year | 17 | €1,000,965 | €937,465 | -€63,500 | -6.3% |
| Financial debts | 170/4 | €999,465 | €935,465 | -€64,000 | -6.4% |
| Other amounts payable | 178/9 | €1,500 | €2,000 | +€500 | +33.3% |
| Amounts payable within one year | 42/48 | €182,874 | €401,234 | +€218,360 | +119% |
| Current portion of amounts payable after more than one year | 42 | €67,929 | €64,000 | -€3,929 | -5.8% |
| Trade debts | 44 | €90,267 | €158,942 | +€68,675 | +76.1% |
| Suppliers | 440/4 | €90,267 | €158,942 | +€68,675 | +76.1% |
| Taxes, remuneration and social security | 45 | €7,483 | €35,435 | +€27,952 | +374% |
| Taxes | 450/3 | €7,483 | €32,336 | +€24,853 | +332% |
| Remuneration and social security | 454/9 | €0 | €3,099 | +€3,099 | |
| Other amounts payable | 47/48 | €17,196 | €142,857 | +€125,661 | +731% |
| Accrued charges and deferred income | 492/3 | €97,963 | €2,920 | -€95,043 | -97.0% |
| Non-recurring operating income | 76A | - | €95,043 | +€95,043 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,388 | €70,829 | -€19,558 | -21.6% |
| Other operating charges | 640/8 | €56,642 | €65,551 | +€8,910 | +15.7% |
| Gross operating margin | 9900 | €286,096 | €416,279 | +€130,184 | +45.5% |
| Operating profit (loss) | 9901 | €139,066 | €279,899 | +€140,832 | +101% |
| Financial income | 75/76B | €963 | €685 | -€278 | -28.9% |
| Recurring financial income | 75 | €963 | €685 | -€278 | -28.9% |
| Financial charges | 65/66B | €26,724 | €29,389 | +€2,665 | +10.0% |
| Recurring financial charges | 65 | €26,724 | €29,389 | +€2,665 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €113,305 | €251,195 | +€137,889 | +122% |
| Income taxes | 67/77 | €25,309 | €61,232 | +€35,923 | +142% |
| Profit (loss) for the period | 9904 | €87,996 | €189,963 | +€101,967 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €87,996 | €189,963 | +€101,967 | +116% |
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 1 November 2026 via checked.be.