J.Anesthesia: 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.
J.Anesthesia
Largest movements
- Cash +€201,603
up €201,603 (+197%), from €102,478 to €304,081
mainly Net result for the year (+€302,656) and Other debts (+€172,704)
- Deferred charges and accrued income -€34,913
down €34,913 (-18.2%), from €191,480 to €156,567
- Tangible fixed assets -€32,417
down €32,417 (-36.3%), from €89,360 to €56,943
of which Furniture and vehicles: -€31,951
- Receivables within one year +€29,737
up €29,737 (+2,034%), from €1,462 to €31,199
of which Other amounts receivable: +€29,737
- Other debts +€172,704
up €172,704 (+121%), from €143,256 to €315,960
- Purchases and services -€153,619
down €153,619 (-54.6%), from €281,272 to €127,653
- Turnover -€87,521
down €87,521 (-13.7%), from €640,931 to €553,410
- Gross operating margin +€64,806
up €64,806 (+17.4%), from €372,010 to €436,816
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 | €784,780 | €948,790 | +€164,009 | +20.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €89,360 | €56,943 | -€32,417 | -36.3% |
| Tangible fixed assets | 22/27 | €89,360 | €56,943 | -€32,417 | -36.3% |
| Furniture and vehicles | 24 | €88,893 | €56,943 | -€31,951 | -35.9% |
| Other tangible fixed assets | 26 | €467 | €0 | -€467 | -100% |
| Current assets | 29/58 | €695,420 | €891,847 | +€196,427 | +28.2% |
| Amounts receivable within one year | 40/41 | €1,462 | €31,199 | +€29,737 | +2,034% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,462 | €31,199 | +€29,737 | +2,034% |
| Current investments | 50/53 | €400,000 | €400,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €102,478 | €304,081 | +€201,603 | +197% |
| Deferred charges and accrued income | 490/1 | €191,480 | €156,567 | -€34,913 | -18.2% |
| Total equity and liabilities | 10/49 | €784,780 | €948,790 | +€164,009 | +20.9% |
| Equity | 10/15 | €639,050 | €631,706 | -€7,344 | -1.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €609,050 | €609,050 | = | 0.0% |
| Distributable reserves | 133 | €609,050 | €609,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,000 | €2,656 | -€7,344 | -73.4% |
| Amounts payable | 17/49 | €145,731 | €317,084 | +€171,353 | +118% |
| Amounts payable within one year | 42/48 | €145,731 | €317,084 | +€171,353 | +118% |
| Trade debts | 44 | €2,475 | €1,124 | -€1,351 | -54.6% |
| Suppliers | 440/4 | €2,475 | €1,124 | -€1,351 | -54.6% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €143,256 | €315,960 | +€172,704 | +121% |
| Turnover | 70 | €640,931 | €553,410 | -€87,521 | -13.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €281,272 | €127,653 | -€153,619 | -54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,914 | €32,417 | +€3,503 | +12.1% |
| Other operating charges | 640/8 | €3,933 | €2,771 | -€1,162 | -29.5% |
| Gross operating margin | 9900 | €372,010 | €436,816 | +€64,806 | +17.4% |
| Operating profit (loss) | 9901 | €339,163 | €401,627 | +€62,464 | +18.4% |
| Financial income | 75/76B | €0 | €1 | +€0 | +143% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +143% |
| Financial charges | 65/66B | €180 | €299 | +€119 | +66.0% |
| Recurring financial charges | 65 | €180 | €299 | +€119 | +66.0% |
| Profit (loss) for the period before taxes | 9903 | €338,983 | €401,329 | +€62,346 | +18.4% |
| Income taxes | 67/77 | €93,410 | €98,673 | +€5,263 | +5.6% |
| Profit (loss) for the period | 9904 | €245,573 | €302,656 | +€57,083 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €245,573 | €302,656 | +€57,083 | +23.2% |
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 26 October 2026 via checked.be.