ISANESTHESIA: 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.
ISANESTHESIA
Largest movements
- Cash +€43,112
up €43,112 (+96.7%), from €44,606 to €87,717
mainly Other debts (+€65,059) and Net result for the year (+€60,473)
- Receivables within one year +€17,596
up €17,596 (+17.4%), from €101,420 to €119,017
of which Other amounts receivable: +€17,096
- Tangible fixed assets -€12,794
down €12,794 (-29.9%), from €42,788 to €29,994
of which Furniture and vehicles: -€12,191
- Deferred charges and accrued income -€3,847
down €3,847 (-6.0%), from €64,465 to €60,618
- Other debts +€65,059
up €65,059 (+595.4%), from €10,926 to €75,986
- Reserves -€20,735
down €20,735 (-10.6%), from €195,319 to €174,583
- Debts after one year -€10,394
down €10,394 (-66.0%), from €15,748 to €5,353
- Tax, wage and social debts +€10,313
up €10,313 (+162.3%), from €6,356 to €16,669
- Gross operating margin +€4,540
up €4,540 (+4.7%), from €96,637 to €101,177
- Taxes +€1,816
up €1,816 (+7.6%), from €23,850 to €25,666
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 | €253,279 | €297,347 | +€44,068 | +17.4% |
| Fixed assets | 21/28 | €42,788 | €29,994 | -€12,794 | -29.9% |
| Tangible fixed assets | 22/27 | €42,788 | €29,994 | -€12,794 | -29.9% |
| Land and buildings | 22 | €356 | - | -€356 | |
| Plant, machinery and equipment | 23 | €985 | €739 | -€246 | -25.0% |
| Furniture and vehicles | 24 | €41,447 | €29,255 | -€12,191 | -29.4% |
| Current assets | 29/58 | €210,491 | €267,352 | +€56,861 | +27.0% |
| Amounts receivable within one year | 40/41 | €101,420 | €119,017 | +€17,596 | +17.4% |
| Trade receivables | 40 | - | €500 | +€500 | |
| Other amounts receivable | 41 | €101,420 | €118,517 | +€17,096 | +16.9% |
| Cash at bank and in hand | 54/58 | €44,606 | €87,717 | +€43,112 | +96.7% |
| Deferred charges and accrued income | 490/1 | €64,465 | €60,618 | -€3,847 | -6.0% |
| Total equity and liabilities | 10/49 | €253,279 | €297,347 | +€44,068 | +17.4% |
| Equity | 10/15 | €209,579 | €188,843 | -€20,735 | -9.9% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €195,319 | €174,583 | -€20,735 | -10.6% |
| Distributable reserves | 133 | €195,319 | €174,583 | -€20,735 | -10.6% |
| Amounts payable | 17/49 | €43,700 | €108,503 | +€64,803 | +148.3% |
| Amounts payable after more than one year | 17 | €15,748 | €5,353 | -€10,394 | -66.0% |
| Financial debts | 170/4 | €15,748 | €5,353 | -€10,394 | -66.0% |
| Amounts payable within one year | 42/48 | €27,953 | €103,150 | +€75,197 | +269.0% |
| Current portion of amounts payable after more than one year | 42 | €9,990 | €10,394 | +€404 | +4.0% |
| Trade debts | 44 | €680 | €101 | -€579 | -85.1% |
| Suppliers | 440/4 | €680 | €101 | -€579 | -85.1% |
| Taxes, remuneration and social security | 45 | €6,356 | €16,669 | +€10,313 | +162.3% |
| Taxes | 450/3 | €6,356 | €16,669 | +€10,313 | +162.3% |
| Other amounts payable | 47/48 | €10,926 | €75,986 | +€65,059 | +595.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,912 | €13,043 | +€131 | +1.0% |
| Other operating charges | 640/8 | €514 | €727 | +€214 | +41.6% |
| Gross operating margin | 9900 | €96,637 | €101,177 | +€4,540 | +4.7% |
| Operating profit (loss) | 9901 | €83,211 | €87,406 | +€4,195 | +5.0% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,917 | €1,269 | -€647 | -33.8% |
| Recurring financial charges | 65 | €1,917 | €1,269 | -€647 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €81,294 | €86,139 | +€4,845 | +6.0% |
| Income taxes | 67/77 | €23,850 | €25,666 | +€1,816 | +7.6% |
| Profit (loss) for the period | 9904 | €57,445 | €60,473 | +€3,029 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57,445 | €60,473 | +€3,029 | +5.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.