Healthis: 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.
Healthis
Largest movements
- Receivables after one year +€100,000
new in 2025: €100,000
- Tangible fixed assets -€19,199
down €19,199 (-23.6%), from €81,302 to €62,103
of which Leasing and similar rights: -€77,180
- Financial fixed assets +€12,500
up €12,500 (+13,765%), from €91 to €12,591
- Receivables within one year -€5,973
down €5,973 (-56.1%), from €10,641 to €4,667
- Cash -€5,240
down €5,240 (-3.1%), from €167,772 to €162,532
mainly Receivables after one year (-€100,000) and Investment in fixed assets (net) (-€16,364)
- Reserves +€98,764
up €98,764 (+43.8%), from €225,288 to €324,052
- Tax, wage and social debts -€15,343
down €15,343 (-66.8%), from €22,970 to €7,627
- Gross operating margin -€192,299
down €192,299 (-54.3%), from €354,206 to €161,907
- Taxes -€60,779
down €60,779 (-59.7%), from €101,806 to €41,027
- Depreciation -€5,283
down €5,283 (-18.6%), from €28,346 to €23,064
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 | €261,102 | €343,266 | +€82,164 | +31.5% |
| Fixed assets | 21/28 | €81,393 | €74,693 | -€6,699 | -8.2% |
| Tangible fixed assets | 22/27 | €81,302 | €62,103 | -€19,199 | -23.6% |
| Plant, machinery and equipment | 23 | €4,122 | €3,359 | -€763 | -18.5% |
| Furniture and vehicles | 24 | - | €58,744 | +€58,744 | |
| Leasing and similar rights | 25 | €77,180 | - | -€77,180 | |
| Financial fixed assets | 28 | €91 | €12,591 | +€12,500 | +13,765% |
| Current assets | 29/58 | €179,709 | €268,572 | +€88,863 | +49.4% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €10,641 | €4,667 | -€5,973 | -56.1% |
| Other amounts receivable | 41 | €10,641 | €4,667 | -€5,973 | -56.1% |
| Cash at bank and in hand | 54/58 | €167,772 | €162,532 | -€5,240 | -3.1% |
| Deferred charges and accrued income | 490/1 | €1,296 | €1,373 | +€76 | +5.9% |
| Total equity and liabilities | 10/49 | €261,102 | €343,266 | +€82,164 | +31.5% |
| Equity | 10/15 | €235,288 | €334,052 | +€98,764 | +42.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €225,288 | €324,052 | +€98,764 | +43.8% |
| Distributable reserves | 133 | €225,288 | €324,052 | +€98,764 | +43.8% |
| Amounts payable | 17/49 | €25,813 | €9,213 | -€16,600 | -64.3% |
| Amounts payable within one year | 42/48 | €25,813 | €9,213 | -€16,600 | -64.3% |
| Trade debts | 44 | €2,843 | €381 | -€2,462 | -86.6% |
| Suppliers | 440/4 | €2,843 | €381 | -€2,462 | -86.6% |
| Taxes, remuneration and social security | 45 | €22,970 | €7,627 | -€15,343 | -66.8% |
| Taxes | 450/3 | €22,970 | €7,627 | -€15,343 | -66.8% |
| Other amounts payable | 47/48 | - | €1,205 | +€1,205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,346 | €23,064 | -€5,283 | -18.6% |
| Other operating charges | 640/8 | €141 | €210 | +€69 | +49.3% |
| Gross operating margin | 9900 | €354,206 | €161,907 | -€192,299 | -54.3% |
| Operating profit (loss) | 9901 | €325,719 | €138,633 | -€187,086 | -57.4% |
| Financial income | 75/76B | €1,514 | €1,354 | -€160 | -10.5% |
| Recurring financial income | 75 | €1,514 | €1,354 | -€160 | -10.5% |
| Financial charges | 65/66B | €139 | €197 | +€58 | +41.8% |
| Recurring financial charges | 65 | €139 | €197 | +€58 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €327,094 | €139,791 | -€187,303 | -57.3% |
| Income taxes | 67/77 | €101,806 | €41,027 | -€60,779 | -59.7% |
| Profit (loss) for the period | 9904 | €225,288 | €98,764 | -€126,524 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €225,288 | €98,764 | -€126,524 | -56.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.