HEALTIUM: 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.
HEALTIUM
Largest movements
- Cash -€17,818
down €17,818 (-57.5%), from €30,998 to €13,180
mainly Trade debts (-€16,586) and Other debts (-€5,838)
- Tangible fixed assets -€8,078
down €8,078 (-27.1%), from €29,765 to €21,687
of which Furniture and vehicles: -€7,004
- Receivables within one year -€5,811
down €5,811 (-22.9%), from €25,333 to €19,522
of which Trade receivables: -€13,647
- Current investments +€3,624
up €3,624 (+164.0%), from €2,209 to €5,833
- Deferred charges and accrued income +€1,392
up €1,392 (+79.1%), from €1,761 to €3,153
- Trade debts -€16,586
down €16,586 (-61.8%), from €26,834 to €10,248
- Other debts -€5,838
down €5,838 (-38.5%), from €15,156 to €9,318
- Reserves -€2,849
down €2,849 (-7.5%), from €38,000 to €35,151
- Debts after one year -€2,302
down €2,302 (-70.0%), from €3,289 to €987
- Gross operating margin -€24,271
down €24,271 (-77.0%), from €31,505 to €7,234
- Taxes -€6,338
down €6,338 (-92.6%), from €6,842 to €504
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 | €90,065 | €63,375 | -€26,691 | -29.6% |
| Fixed assets | 21/28 | €29,765 | €21,687 | -€8,078 | -27.1% |
| Tangible fixed assets | 22/27 | €29,765 | €21,687 | -€8,078 | -27.1% |
| Land and buildings | 22 | €8,097 | €7,022 | -€1,075 | -13.3% |
| Furniture and vehicles | 24 | €17,517 | €10,514 | -€7,004 | -40.0% |
| Other tangible fixed assets | 26 | €4,151 | €4,151 | = | 0.0% |
| Current assets | 29/58 | €60,300 | €41,688 | -€18,613 | -30.9% |
| Amounts receivable within one year | 40/41 | €25,333 | €19,522 | -€5,811 | -22.9% |
| Trade receivables | 40 | €23,881 | €10,234 | -€13,647 | -57.1% |
| Other amounts receivable | 41 | €1,452 | €9,288 | +€7,837 | +539.8% |
| Current investments | 50/53 | €2,209 | €5,833 | +€3,624 | +164.0% |
| Cash at bank and in hand | 54/58 | €30,998 | €13,180 | -€17,818 | -57.5% |
| Deferred charges and accrued income | 490/1 | €1,761 | €3,153 | +€1,392 | +79.1% |
| Total equity and liabilities | 10/49 | €90,065 | €63,375 | -€26,691 | -29.6% |
| Equity | 10/15 | €40,076 | €37,151 | -€2,925 | -7.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €38,000 | €35,151 | -€2,849 | -7.5% |
| Distributable reserves | 133 | €38,000 | €35,151 | -€2,849 | -7.5% |
| Profit (loss) carried forward | 14 | €76 | - | -€76 | |
| Amounts payable | 17/49 | €49,990 | €26,224 | -€23,766 | -47.5% |
| Amounts payable after more than one year | 17 | €3,289 | €987 | -€2,302 | -70.0% |
| Financial debts | 170/4 | €3,289 | €987 | -€2,302 | -70.0% |
| Amounts payable within one year | 42/48 | €46,700 | €25,237 | -€21,463 | -46.0% |
| Current portion of amounts payable after more than one year | 42 | €2,211 | €2,295 | +€84 | +3.8% |
| Trade debts | 44 | €26,834 | €10,248 | -€16,586 | -61.8% |
| Suppliers | 440/4 | €26,834 | €10,248 | -€16,586 | -61.8% |
| Taxes, remuneration and social security | 45 | €2,499 | €3,376 | +€877 | +35.1% |
| Taxes | 450/3 | €2,499 | €3,376 | +€877 | +35.1% |
| Other amounts payable | 47/48 | €15,156 | €9,318 | -€5,838 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,409 | €7,453 | +€44 | +0.6% |
| Other operating charges | 640/8 | €688 | €669 | -€19 | -2.7% |
| Non-recurring operating charges | 66A | €1,056 | €212 | -€844 | -79.9% |
| Gross operating margin | 9900 | €31,505 | €7,234 | -€24,271 | -77.0% |
| Operating profit (loss) | 9901 | €22,353 | -€1,100 | -€23,452 | |
| Financial income | 75/76B | €375 | €179 | -€196 | -52.3% |
| Recurring financial income | 75 | €375 | €179 | -€196 | -52.3% |
| Financial charges | 65/66B | €1,357 | €1,500 | +€142 | +10.5% |
| Recurring financial charges | 65 | €1,357 | €1,500 | +€142 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €21,370 | -€2,421 | -€23,791 | |
| Income taxes | 67/77 | €6,842 | €504 | -€6,338 | -92.6% |
| Profit (loss) for the period | 9904 | €14,528 | -€2,925 | -€17,453 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,528 | -€2,925 | -€17,453 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.