JD Anesthésiste: 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.
JD Anesthésiste
Largest movements
- Cash +€140,273
up €140,273 (+98.8%), from €142,045 to €282,318
mainly Net result for the year (+€186,077) and Depreciation (+€10,424)
- Receivables within one year +€11,910
up €11,910 (+18.4%), from €64,567 to €76,477
of which Trade receivables: +€9,150
- Profit (loss) carried forward +€186,077
up €186,077 (+201%), from €92,801 to €278,878
- Other debts -€14,241
down €14,241 (-69.4%), from €20,511 to €6,270
- Tax, wage and social debts -€11,820
down €11,820 (-78.2%), from €15,120 to €3,300
- Debts after one year -€7,219
down €7,219 (-53.4%), from €13,508 to €6,289
- Gross operating margin -€19,173
down €19,173 (-7.0%), from €272,926 to €253,753
- Taxes -€12,798
down €12,798 (-18.2%), from €70,324 to €57,526
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 | €233,848 | €386,956 | +€153,108 | +65.5% |
| Formation expenses | 20 | €1,308 | €1,158 | -€150 | -11.5% |
| Fixed assets | 21/28 | €24,623 | €24,641 | +€18 | +0.1% |
| Tangible fixed assets | 22/27 | €24,623 | €24,641 | +€18 | +0.1% |
| Furniture and vehicles | 24 | €24,623 | €23,460 | -€1,162 | -4.7% |
| Other tangible fixed assets | 26 | - | €1,181 | +€1,181 | |
| Current assets | 29/58 | €207,917 | €361,157 | +€153,240 | +73.7% |
| Amounts receivable within one year | 40/41 | €64,567 | €76,477 | +€11,910 | +18.4% |
| Trade receivables | 40 | €64,567 | €73,717 | +€9,150 | +14.2% |
| Other amounts receivable | 41 | - | €2,760 | +€2,760 | |
| Cash at bank and in hand | 54/58 | €142,045 | €282,318 | +€140,273 | +98.8% |
| Deferred charges and accrued income | 490/1 | €1,306 | €2,362 | +€1,057 | +81.0% |
| Total equity and liabilities | 10/49 | €233,848 | €386,956 | +€153,108 | +65.5% |
| Equity | 10/15 | €177,801 | €363,878 | +€186,077 | +105% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €80,000 | €80,000 | = | 0.0% |
| Distributable reserves | 133 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,801 | €278,878 | +€186,077 | +201% |
| Amounts payable | 17/49 | €56,047 | €23,078 | -€32,969 | -58.8% |
| Amounts payable after more than one year | 17 | €13,508 | €6,289 | -€7,219 | -53.4% |
| Financial debts | 170/4 | €13,508 | €6,289 | -€7,219 | -53.4% |
| Amounts payable within one year | 42/48 | €42,539 | €16,789 | -€25,750 | -60.5% |
| Current portion of amounts payable after more than one year | 42 | €6,878 | €7,219 | +€342 | +5.0% |
| Trade debts | 44 | €30 | €0 | -€30 | -100% |
| Suppliers | 440/4 | €30 | €0 | -€30 | -100% |
| Taxes, remuneration and social security | 45 | €15,120 | €3,300 | -€11,820 | -78.2% |
| Taxes | 450/3 | €15,120 | €3,300 | -€11,820 | -78.2% |
| Other amounts payable | 47/48 | €20,511 | €6,270 | -€14,241 | -69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,799 | €10,424 | -€1,374 | -11.6% |
| Gross operating margin | 9900 | €272,926 | €253,753 | -€19,173 | -7.0% |
| Operating profit (loss) | 9901 | €261,128 | €243,329 | -€17,799 | -6.8% |
| Financial income | 75/76B | €681 | €1,201 | +€520 | +76.3% |
| Recurring financial income | 75 | €681 | €1,201 | +€520 | +76.3% |
| Financial charges | 65/66B | €1,683 | €926 | -€757 | -45.0% |
| Recurring financial charges | 65 | €1,683 | €926 | -€757 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €260,126 | €243,603 | -€16,522 | -6.4% |
| Income taxes | 67/77 | €70,324 | €57,526 | -€12,798 | -18.2% |
| Profit (loss) for the period | 9904 | €189,801 | €186,077 | -€3,724 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €189,801 | €186,077 | -€3,724 | -2.0% |
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 19 October 2026 via checked.be.