HEART & PERFUSION SERVICES: 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.
HEART & PERFUSION SERVICES
Largest movements
- Receivables within one year +€18,550
up €18,550 (+189%), from €9,824 to €28,373
of which Other amounts receivable: +€12,743
- Cash +€10,231
up €10,231 (+103,865%), from €10 to €10,241
mainly Net result for the year (+€34,180) and Tax, wage and social debts (+€6,366)
- Tangible fixed assets -€943
down €943 (-23.5%), from €4,008 to €3,065
of which Furniture and vehicles: -€497
- Deferred charges and accrued income +€716
up €716 (+520%), from €138 to €854
- Profit (loss) carried forward +€33,347
up €33,347, from -€3,940 to €29,407
- Other debts -€9,793
down €9,793 (-92.2%), from €10,626 to €833
- Tax, wage and social debts +€6,366
up €6,366 (+2,292%), from €278 to €6,644
- Trade debts -€1,438
down €1,438 (-40.9%), from €3,516 to €2,078
- Gross operating margin +€61,611
up €61,611, from -€16,188 to €45,423
- Taxes +€6,088
up €6,088 (+2,192%), from €278 to €6,366
- Financial charges +€1,164
up €1,164 (+1,453%), from €80 to €1,244
- Other operating charges -€781
down €781 (-27.9%), from €2,796 to €2,015
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 | €13,980 | €42,533 | +€28,553 | +204% |
| Fixed assets | 21/28 | €4,008 | €3,065 | -€943 | -23.5% |
| Tangible fixed assets | 22/27 | €4,008 | €3,065 | -€943 | -23.5% |
| Plant, machinery and equipment | 23 | €1,053 | €607 | -€446 | -42.3% |
| Furniture and vehicles | 24 | €2,955 | €2,458 | -€497 | -16.8% |
| Current assets | 29/58 | €9,971 | €39,468 | +€29,496 | +296% |
| Amounts receivable within one year | 40/41 | €9,824 | €28,373 | +€18,550 | +189% |
| Trade receivables | 40 | €7,095 | €12,901 | +€5,806 | +81.8% |
| Other amounts receivable | 41 | €2,729 | €15,472 | +€12,743 | +467% |
| Cash at bank and in hand | 54/58 | €10 | €10,241 | +€10,231 | +103,865% |
| Deferred charges and accrued income | 490/1 | €138 | €854 | +€716 | +520% |
| Total equity and liabilities | 10/49 | €13,980 | €42,533 | +€28,553 | +204% |
| Equity | 10/15 | -€440 | €32,907 | +€33,347 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,940 | €29,407 | +€33,347 | |
| Amounts payable | 17/49 | €14,419 | €9,625 | -€4,794 | -33.2% |
| Amounts payable within one year | 42/48 | €14,419 | €9,555 | -€4,865 | -33.7% |
| Trade debts | 44 | €3,516 | €2,078 | -€1,438 | -40.9% |
| Suppliers | 440/4 | €3,516 | €2,078 | -€1,438 | -40.9% |
| Taxes, remuneration and social security | 45 | €278 | €6,644 | +€6,366 | +2,292% |
| Taxes | 450/3 | €278 | €6,644 | +€6,366 | +2,292% |
| Other amounts payable | 47/48 | €10,626 | €833 | -€9,793 | -92.2% |
| Accrued charges and deferred income | 492/3 | - | €71 | +€71 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,982 | €2,042 | +€60 | +3.0% |
| Other operating charges | 640/8 | €2,796 | €2,015 | -€781 | -27.9% |
| Gross operating margin | 9900 | -€16,188 | €45,423 | +€61,611 | |
| Operating profit (loss) | 9901 | -€20,966 | €41,366 | +€62,332 | |
| Financial income | 75/76B | - | €425 | +€425 | |
| Recurring financial income | 75 | - | €425 | +€425 | |
| Financial charges | 65/66B | €80 | €1,244 | +€1,164 | +1,453% |
| Recurring financial charges | 65 | €80 | €1,244 | +€1,164 | +1,453% |
| Profit (loss) for the period before taxes | 9903 | -€21,047 | €40,546 | +€61,593 | |
| Income taxes | 67/77 | €278 | €6,366 | +€6,088 | +2,192% |
| Profit (loss) for the period | 9904 | -€21,324 | €34,180 | +€55,504 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,324 | €34,180 | +€55,504 |
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 20 October 2026 via checked.be.