HEALSCULAPE: what changed
Two fiscal 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.
HEALSCULAPE
Largest movements
- Tangible fixed assets +€161,367
up €161,367 (+1289.9%), from €12,510 to €173,877
of which Furniture and vehicles: +€156,849
- Cash +€57,363
up €57,363 (+46.7%), from €122,953 to €180,316
mainly Net result for the year (+€77,720) and Depreciation (+€50,867)
- Intangible fixed assets -€27,151
down €27,151 (-18.1%), from €149,608 to €122,457
- Reserves +€82,000
up €82,000 (+105.8%), from €77,500 to €159,500
- Current portion of long-term debt +€49,403
up €49,403 (+187.7%), from €26,326 to €75,729
- Debts after one year +€44,018
up €44,018 (+34.5%), from €127,663 to €171,680
- Other debts +€32,651
up €32,651 (+133.4%), from €24,472 to €57,124
- Tax, wage and social debts -€14,063
down €14,063 (-56.7%), from €24,789 to €10,725
of which Taxes: -€16,350
- Gross operating margin +€71,814
up €71,814 (+54.8%), from €131,001 to €202,815
- Depreciation +€23,200
up €23,200 (+83.9%), from €27,667 to €50,867
- Taxes +€8,968
up €8,968 (+66.0%), from €13,584 to €22,552
- Staff costs +€7,951
up €7,951 (+27.9%), from €28,518 to €36,468
- Other operating charges +€5,184
up €5,184 (+232.6%), from €2,229 to €7,412
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.
Cash bridge derived
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 | €290,812 | €481,040 | +€190,229 | +65.4% |
| Fixed assets | 21/28 | €162,118 | €296,334 | +€134,216 | +82.8% |
| Intangible fixed assets | 21 | €149,608 | €122,457 | -€27,151 | -18.1% |
| Tangible fixed assets | 22/27 | €12,510 | €173,877 | +€161,367 | +1289.9% |
| Plant, machinery and equipment | 23 | €2,122 | €1,405 | -€717 | -33.8% |
| Furniture and vehicles | 24 | - | €156,849 | +€156,849 | |
| Other tangible fixed assets | 26 | €10,388 | €15,622 | +€5,235 | +50.4% |
| Current assets | 29/58 | €128,694 | €184,707 | +€56,013 | +43.5% |
| Cash at bank and in hand | 54/58 | €122,953 | €180,316 | +€57,363 | +46.7% |
| Deferred charges and accrued income | 490/1 | €5,740 | €4,391 | -€1,350 | -23.5% |
| Total equity and liabilities | 10/49 | €290,812 | €481,040 | +€190,229 | +65.4% |
| Equity | 10/15 | €87,209 | €164,929 | +€77,720 | +89.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €77,500 | €159,500 | +€82,000 | +105.8% |
| Distributable reserves | 133 | €77,500 | €159,500 | +€82,000 | +105.8% |
| Profit (loss) carried forward | 14 | €4,709 | €429 | -€4,280 | -90.9% |
| Amounts payable | 17/49 | €203,602 | €316,111 | +€112,509 | +55.3% |
| Amounts payable after more than one year | 17 | €127,663 | €171,680 | +€44,018 | +34.5% |
| Financial debts | 170/4 | €127,663 | €171,680 | +€44,018 | +34.5% |
| Amounts payable within one year | 42/48 | €75,939 | €144,431 | +€68,491 | +90.2% |
| Current portion of amounts payable after more than one year | 42 | €26,326 | €75,729 | +€49,403 | +187.7% |
| Trade debts | 44 | €353 | €853 | +€500 | +141.5% |
| Suppliers | 440/4 | €353 | €853 | +€500 | +141.5% |
| Taxes, remuneration and social security | 45 | €24,789 | €10,725 | -€14,063 | -56.7% |
| Taxes | 450/3 | €23,902 | €7,552 | -€16,350 | -68.4% |
| Remuneration and social security | 454/9 | €887 | €3,174 | +€2,287 | +257.9% |
| Other amounts payable | 47/48 | €24,472 | €57,124 | +€32,651 | +133.4% |
| Remuneration, social security and pensions | 62 | €28,518 | €36,468 | +€7,951 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,667 | €50,867 | +€23,200 | +83.9% |
| Other operating charges | 640/8 | €2,229 | €7,412 | +€5,184 | +232.6% |
| Gross operating margin | 9900 | €131,001 | €202,815 | +€71,814 | +54.8% |
| Operating profit (loss) | 9901 | €72,587 | €108,067 | +€35,480 | +48.9% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €6,764 | €7,821 | +€1,057 | +15.6% |
| Recurring financial charges | 65 | €6,764 | €7,821 | +€1,057 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €65,823 | €100,272 | +€34,448 | +52.3% |
| Income taxes | 67/77 | €13,584 | €22,552 | +€8,968 | +66.0% |
| Profit (loss) for the period | 9904 | €52,239 | €77,720 | +€25,481 | +48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,239 | €77,720 | +€25,481 | +48.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.