JS HandSurgery: what changed
JS HandSurgery
Largest movements
- Cash +€128,198
up €128,198 (+128%), from €99,901 to €228,099
mainly Other debts (+€196,395) and Net result for the year (+€141,434)
- Current investments -€20,000
down €20,000 (-100%), from €20,000 to €0
- Deferred charges and accrued income +€13,541
up €13,541 (+16.9%), from €80,272 to €93,813
- Intangible fixed assets -€11,429
down €11,429 (-23.4%), from €48,749 to €37,320
- Tangible fixed assets -€11,017
down €11,017 (-24.3%), from €45,369 to €34,352
of which Furniture and vehicles: -€12,551
- Other debts +€196,395
up €196,395 (+490%), from €40,070 to €236,466
- Profit (loss) carried forward -€80,188
down €80,188 (-100%), from €80,188 to €0
- Debts after one year -€10,412
down €10,412 (-66.0%), from €15,781 to €5,370
- Gross operating margin +€81,782
up €81,782 (+61.9%), from €132,046 to €213,828
- Taxes +€20,719
up €20,719 (+96.0%), from €21,576 to €42,295
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 | €294,290 | €401,486 | +€107,196 | +36.4% |
| Fixed assets | 21/28 | €94,117 | €71,672 | -€22,445 | -23.8% |
| Intangible fixed assets | 21 | €48,749 | €37,320 | -€11,429 | -23.4% |
| Tangible fixed assets | 22/27 | €45,369 | €34,352 | -€11,017 | -24.3% |
| Plant, machinery and equipment | 23 | €1,668 | €3,202 | +€1,534 | +91.9% |
| Furniture and vehicles | 24 | €43,700 | €31,150 | -€12,551 | -28.7% |
| Current assets | 29/58 | €200,173 | €329,814 | +€129,641 | +64.8% |
| Amounts receivable within one year | 40/41 | €0 | €7,902 | +€7,902 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €7,902 | +€7,902 | |
| Current investments | 50/53 | €20,000 | €0 | -€20,000 | -100% |
| Cash at bank and in hand | 54/58 | €99,901 | €228,099 | +€128,198 | +128% |
| Deferred charges and accrued income | 490/1 | €80,272 | €93,813 | +€13,541 | +16.9% |
| Total equity and liabilities | 10/49 | €294,290 | €401,486 | +€107,196 | +36.4% |
| Equity | 10/15 | €198,052 | €117,864 | -€80,188 | -40.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €114,864 | €114,864 | = | 0.0% |
| Distributable reserves | 133 | €114,864 | €114,864 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,188 | €0 | -€80,188 | -100% |
| Amounts payable | 17/49 | €96,238 | €283,622 | +€187,384 | +195% |
| Amounts payable after more than one year | 17 | €15,781 | €5,370 | -€10,412 | -66.0% |
| Financial debts | 170/4 | €15,781 | €5,370 | -€10,412 | -66.0% |
| Amounts payable within one year | 42/48 | €75,875 | €273,470 | +€197,594 | +260% |
| Current portion of amounts payable after more than one year | 42 | €9,989 | €10,412 | +€422 | +4.2% |
| Trade debts | 44 | €490 | €767 | +€277 | +56.5% |
| Suppliers | 440/4 | €490 | €767 | +€277 | +56.5% |
| Taxes, remuneration and social security | 45 | €25,326 | €25,826 | +€500 | +2.0% |
| Taxes | 450/3 | €25,326 | €25,826 | +€500 | +2.0% |
| Other amounts payable | 47/48 | €40,070 | €236,466 | +€196,395 | +490% |
| Accrued charges and deferred income | 492/3 | €4,581 | €4,783 | +€201 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,151 | €24,352 | +€202 | +0.8% |
| Gross operating margin | 9900 | €132,046 | €213,828 | +€81,782 | +61.9% |
| Operating profit (loss) | 9901 | €107,895 | €189,475 | +€81,580 | +75.6% |
| Financial income | 75/76B | €12 | €678 | +€666 | +5,543% |
| Recurring financial income | 75 | €12 | €678 | +€666 | +5,543% |
| Financial charges | 65/66B | €6,143 | €6,424 | +€281 | +4.6% |
| Recurring financial charges | 65 | €6,143 | €6,424 | +€281 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €101,764 | €183,729 | +€81,965 | +80.5% |
| Income taxes | 67/77 | €21,576 | €42,295 | +€20,719 | +96.0% |
| Profit (loss) for the period | 9904 | €80,188 | €141,434 | +€61,246 | +76.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,188 | €141,434 | +€61,246 | +76.4% |
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 6 November 2026 via checked.be.