Harm Arentsen Urologie: 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.
Harm Arentsen Urologie
Largest movements
- Current investments +€374,521
up €374,521 (+960%), from €39,000 to €413,521
- Cash -€33,044
down €33,044 (-4.0%), from €829,400 to €796,356
mainly Current investments (-€374,521) and Contributions, distributions and other (-€87,500)
- Reserves +€329,671
up €329,671 (+22.1%), from €1.5m to €1.8m
of which Tax-exempt reserves: +€176,820
- Financial income +€28,103
up €28,103 (+1,071%), from €2,625 to €30,728
- Gross operating margin +€20,443
up €20,443 (+3.7%), from €557,156 to €577,599
- Taxes +€13,068
up €13,068 (+8.8%), from €149,182 to €162,250
- Depreciation +€6,509
up €6,509 (+32.7%), from €19,880 to €26,389
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 | €1,510,081 | €1,851,341 | +€341,260 | +22.6% |
| Fixed assets | 21/28 | €365,148 | €350,508 | -€14,640 | -4.0% |
| Tangible fixed assets | 22/27 | €217,023 | €202,383 | -€14,640 | -6.7% |
| Land and buildings | 22 | €173,954 | €166,292 | -€7,662 | -4.4% |
| Furniture and vehicles | 24 | €43,069 | €36,091 | -€6,978 | -16.2% |
| Financial fixed assets | 28 | €148,125 | €148,125 | = | 0.0% |
| Current assets | 29/58 | €1,144,933 | €1,500,833 | +€355,900 | +31.1% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,231 | €34,022 | +€5,791 | +20.5% |
| Other amounts receivable | 41 | €28,231 | €34,022 | +€5,791 | +20.5% |
| Current investments | 50/53 | €39,000 | €413,521 | +€374,521 | +960% |
| Cash at bank and in hand | 54/58 | €829,400 | €796,356 | -€33,044 | -4.0% |
| Deferred charges and accrued income | 490/1 | €98,302 | €106,934 | +€8,632 | +8.8% |
| Total equity and liabilities | 10/49 | €1,510,081 | €1,851,341 | +€341,260 | +22.6% |
| Equity | 10/15 | €1,506,026 | €1,835,698 | +€329,671 | +21.9% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €1,491,766 | €1,821,438 | +€329,671 | +22.1% |
| Tax-exempt reserves | 132 | €176,820 | €353,640 | +€176,820 | +100% |
| Distributable reserves | 133 | €1,314,946 | €1,467,798 | +€152,851 | +11.6% |
| Amounts payable | 17/49 | €4,055 | €15,643 | +€11,588 | +286% |
| Amounts payable within one year | 42/48 | €4,055 | €15,643 | +€11,588 | +286% |
| Trade debts | 44 | €1,873 | €2,175 | +€302 | +16.1% |
| Suppliers | 440/4 | €1,873 | €2,175 | +€302 | +16.1% |
| Taxes, remuneration and social security | 45 | €2,182 | €13,468 | +€11,287 | +517% |
| Taxes | 450/3 | €2,182 | €10,100 | +€7,918 | +363% |
| Remuneration and social security | 454/9 | - | €3,368 | +€3,368 | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,880 | €26,389 | +€6,509 | +32.7% |
| Other operating charges | 640/8 | €4,524 | €1,467 | -€3,057 | -67.6% |
| Gross operating margin | 9900 | €557,156 | €577,599 | +€20,443 | +3.7% |
| Operating profit (loss) | 9901 | €532,752 | €549,743 | +€16,991 | +3.2% |
| Financial income | 75/76B | €2,625 | €30,728 | +€28,103 | +1,071% |
| Recurring financial income | 75 | €2,625 | €30,728 | +€28,103 | +1,071% |
| Financial charges | 65/66B | €116 | €1,050 | +€934 | +806% |
| Recurring financial charges | 65 | €116 | €1,050 | +€934 | +806% |
| Profit (loss) for the period before taxes | 9903 | €535,262 | €579,421 | +€44,160 | +8.3% |
| Income taxes | 67/77 | €149,182 | €162,250 | +€13,068 | +8.8% |
| Profit (loss) for the period | 9904 | €386,080 | €417,171 | +€31,092 | +8.1% |
| Transfer to tax-exempt reserves | 689 | €176,820 | €176,820 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €209,260 | €240,351 | +€31,092 | +14.9% |
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 28 October 2026 via checked.be.