HFabrySurg: 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.
HFabrySurg
Largest movements
- Receivables within one year +€25,129
up €25,129 (+34.4%), from €73,029 to €98,158
- Cash -€20,969
down €20,969 (-99.3%), from €21,121 to €152
mainly Contributions, distributions and other (-€82,101) and Receivables within one year (-€25,129)
- Tangible fixed assets -€1,882
down €1,882 (-81.5%), from €2,309 to €427
- Reserves +€14,294
up €14,294 (+17.4%), from €82,101 to €96,395
- Tax, wage and social debts -€11,780
down €11,780 (-45.1%), from €26,113 to €14,333
of which Remuneration and social security: -€12,768
- Taxes +€5,663
up €5,663 (+32.7%), from €17,329 to €22,992
- Gross operating margin -€1,692
down €1,692 (-1.4%), from €123,029 to €121,338
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 | €110,314 | €112,828 | +€2,515 | +2.3% |
| Fixed assets | 21/28 | €16,165 | €14,519 | -€1,646 | -10.2% |
| Tangible fixed assets | 22/27 | €2,309 | €427 | -€1,882 | -81.5% |
| Furniture and vehicles | 24 | €2,309 | €427 | -€1,882 | -81.5% |
| Financial fixed assets | 28 | €13,855 | €14,092 | +€237 | +1.7% |
| Current assets | 29/58 | €94,149 | €98,310 | +€4,160 | +4.4% |
| Amounts receivable within one year | 40/41 | €73,029 | €98,158 | +€25,129 | +34.4% |
| Other amounts receivable | 41 | €73,029 | €98,158 | +€25,129 | +34.4% |
| Cash at bank and in hand | 54/58 | €21,121 | €152 | -€20,969 | -99.3% |
| Total equity and liabilities | 10/49 | €110,314 | €112,828 | +€2,515 | +2.3% |
| Equity | 10/15 | €82,201 | €96,495 | +€14,294 | +17.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €82,101 | €96,395 | +€14,294 | +17.4% |
| Distributable reserves | 133 | €82,101 | €96,395 | +€14,294 | +17.4% |
| Amounts payable | 17/49 | €28,113 | €16,333 | -€11,780 | -41.9% |
| Amounts payable within one year | 42/48 | €26,113 | €14,333 | -€11,780 | -45.1% |
| Taxes, remuneration and social security | 45 | €26,113 | €14,333 | -€11,780 | -45.1% |
| Taxes | 450/3 | €13,345 | €14,333 | +€988 | +7.4% |
| Remuneration and social security | 454/9 | €12,768 | - | -€12,768 | |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,724 | €1,882 | -€842 | -30.9% |
| Other operating charges | 640/8 | €850 | - | -€850 | |
| Gross operating margin | 9900 | €123,029 | €121,338 | -€1,692 | -1.4% |
| Operating profit (loss) | 9901 | €119,455 | €119,455 | +€0 | 0.0% |
| Financial income | 75/76B | €503 | €1,335 | +€832 | +165.6% |
| Recurring financial income | 75 | €503 | €1,335 | +€832 | +165.6% |
| Financial charges | 65/66B | €1,157 | €1,403 | +€246 | +21.3% |
| Recurring financial charges | 65 | €1,157 | €1,403 | +€246 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €118,801 | €119,387 | +€586 | +0.5% |
| Income taxes | 67/77 | €17,329 | €22,992 | +€5,663 | +32.7% |
| Profit (loss) for the period | 9904 | €101,472 | €96,395 | -€5,077 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €101,472 | €96,395 | -€5,077 | -5.0% |
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 10 October 2026 via checked.be.