HEALTHeADVICE: 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.
HEALTHeADVICE
Largest movements
- Cash +€35,111
up €35,111 (+20.9%), from €167,703 to €202,813
mainly Net result for the year (+€43,010) and Other debts (+€4,556)
- Financial fixed assets +€7,500
up €7,500 (+14.8%), from €50,831 to €58,331
- Reserves +€43,010
up €43,010 (+21.1%), from €204,114 to €247,125
of which Distributable reserves: +€43,010
- Other debts +€4,556
up €4,556 (+46.8%), from €9,735 to €14,291
- Tax, wage and social debts -€3,870
down €3,870 (-30.5%), from €12,696 to €8,826
of which Remuneration and social security: -€4,566
- Gross operating margin -€7,854
down €7,854 (-13.7%), from €57,493 to €49,639
- Taxes +€4,595
up €4,595 (+3185.7%), from €144 to €4,740
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 | €240,404 | €282,641 | +€42,238 | +17.6% |
| Fixed assets | 21/28 | €57,727 | €63,503 | +€5,776 | +10.0% |
| Tangible fixed assets | 22/27 | €6,896 | €5,172 | -€1,724 | -25.0% |
| Plant, machinery and equipment | 23 | €6,896 | €5,172 | -€1,724 | -25.0% |
| Financial fixed assets | 28 | €50,831 | €58,331 | +€7,500 | +14.8% |
| Current assets | 29/58 | €182,677 | €219,138 | +€36,462 | +20.0% |
| Amounts receivable within one year | 40/41 | €14,974 | €16,325 | +€1,351 | +9.0% |
| Trade receivables | 40 | €14,974 | €16,325 | +€1,351 | +9.0% |
| Cash at bank and in hand | 54/58 | €167,703 | €202,813 | +€35,111 | +20.9% |
| Total equity and liabilities | 10/49 | €240,404 | €282,641 | +€42,238 | +17.6% |
| Equity | 10/15 | €216,514 | €259,525 | +€43,010 | +19.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €204,114 | €247,125 | +€43,010 | +21.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €202,254 | €245,265 | +€43,010 | +21.3% |
| Amounts payable | 17/49 | €23,889 | €23,117 | -€772 | -3.2% |
| Amounts payable within one year | 42/48 | €23,889 | €23,117 | -€772 | -3.2% |
| Trade debts | 44 | €1,459 | - | -€1,459 | |
| Suppliers | 440/4 | €1,459 | - | -€1,459 | |
| Taxes, remuneration and social security | 45 | €12,696 | €8,826 | -€3,870 | -30.5% |
| Taxes | 450/3 | €8,130 | €8,826 | +€696 | +8.6% |
| Remuneration and social security | 454/9 | €4,566 | - | -€4,566 | |
| Other amounts payable | 47/48 | €9,735 | €14,291 | +€4,556 | +46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,724 | €1,724 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €57,493 | €49,639 | -€7,854 | -13.7% |
| Operating profit (loss) | 9901 | €55,264 | €47,395 | -€7,868 | -14.2% |
| Financial income | 75/76B | €481 | €483 | +€2 | +0.4% |
| Recurring financial income | 75 | €481 | €483 | +€2 | +0.4% |
| Financial charges | 65/66B | €114 | €129 | +€15 | +13.2% |
| Recurring financial charges | 65 | €114 | €129 | +€15 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €55,631 | €47,750 | -€7,881 | -14.2% |
| Income taxes | 67/77 | €144 | €4,740 | +€4,595 | +3185.7% |
| Profit (loss) for the period | 9904 | €55,487 | €43,010 | -€12,477 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,487 | €43,010 | -€12,477 | -22.5% |
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 12 October 2026 via checked.be.