HS Pneumo-Allergo: what changed
HS Pneumo-Allergo
Largest movements
- Receivables within one year -€71,697
down €71,697 (-77.4%), from €92,585 to €20,889
of which Other amounts receivable: -€71,674
- Deferred charges and accrued income +€24,670
up €24,670 (+40.2%), from €61,338 to €86,008
- Cash -€13,016
down €13,016 (-51.8%), from €25,109 to €12,094
mainly Contributions, distributions and other (-€151,100) and Deferred charges and accrued income (-€24,670)
- Profit (loss) carried forward -€68,560
down €68,560 (-41.5%), from €165,217 to €96,657
- Other debts +€5,000
up €5,000, from €0 to €5,000
- Tax, wage and social debts +€4,629
up €4,629, from €0 to €4,629
of which Taxes: +€4,629
- Gross operating margin +€56,793
up €56,793 (+110%), from €51,863 to €108,656
- Taxes +€14,733
up €14,733 (+149%), from €9,895 to €24,629
- Financial income -€2,081
down €2,081 (-45.3%), from €4,598 to €2,517
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €188,285 | €129,035 | -€59,250 | -31.5% |
| Fixed assets | 21/28 | €9,253 | €10,045 | +€792 | +8.6% |
| Tangible fixed assets | 22/27 | €9,253 | €10,045 | +€792 | +8.6% |
| Furniture and vehicles | 24 | €3,253 | €4,045 | +€792 | +24.4% |
| Other tangible fixed assets | 26 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €179,032 | €118,990 | -€60,042 | -33.5% |
| Amounts receivable within one year | 40/41 | €92,585 | €20,889 | -€71,697 | -77.4% |
| Trade receivables | 40 | €155 | €133 | -€22 | -14.4% |
| Other amounts receivable | 41 | €92,430 | €20,755 | -€71,674 | -77.5% |
| Cash at bank and in hand | 54/58 | €25,109 | €12,094 | -€13,016 | -51.8% |
| Deferred charges and accrued income | 490/1 | €61,338 | €86,008 | +€24,670 | +40.2% |
| Total equity and liabilities | 10/49 | €188,285 | €129,035 | -€59,250 | -31.5% |
| Equity | 10/15 | €166,717 | €98,157 | -€68,560 | -41.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,217 | €96,657 | -€68,560 | -41.5% |
| Amounts payable | 17/49 | €21,568 | €30,878 | +€9,310 | +43.2% |
| Amounts payable within one year | 42/48 | €21,073 | €30,441 | +€9,368 | +44.5% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €1,073 | €813 | -€260 | -24.2% |
| Suppliers | 440/4 | €1,073 | €813 | -€260 | -24.2% |
| Taxes, remuneration and social security | 45 | €0 | €4,629 | +€4,629 | |
| Taxes | 450/3 | €0 | €4,629 | +€4,629 | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €5,000 | +€5,000 | |
| Accrued charges and deferred income | 492/3 | €495 | €437 | -€58 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,066 | €2,450 | +€384 | +18.6% |
| Other operating charges | 640/8 | €539 | €908 | +€369 | +68.5% |
| Gross operating margin | 9900 | €51,863 | €108,656 | +€56,793 | +110% |
| Operating profit (loss) | 9901 | €49,258 | €105,298 | +€56,039 | +114% |
| Financial income | 75/76B | €4,598 | €2,517 | -€2,081 | -45.3% |
| Recurring financial income | 75 | €4,598 | €2,517 | -€2,081 | -45.3% |
| Financial charges | 65/66B | €840 | €647 | -€194 | -23.1% |
| Recurring financial charges | 65 | €840 | €647 | -€194 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €53,016 | €107,168 | +€54,152 | +102% |
| Income taxes | 67/77 | €9,895 | €24,629 | +€14,733 | +149% |
| Profit (loss) for the period | 9904 | €43,121 | €82,540 | +€39,418 | +91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,121 | €82,540 | +€39,418 | +91.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.