LB Chirurgie: 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.
LB Chirurgie
Largest movements
- Cash +€31,327
up €31,327 (+849%), from €3,690 to €35,017
mainly Net result for the year (+€54,036) and Tax, wage and social debts (+€17,076)
- Receivables within one year +€31,160
new in 2025: €31,160
- Tangible fixed assets +€1,920
up €1,920 (+31.8%), from €6,034 to €7,954
- Deferred charges and accrued income +€1,826
up €1,826 (+1,358%), from €134 to €1,961
- Profit (loss) carried forward +€54,036
up €54,036, from €0 to €54,036
- Tax, wage and social debts +€17,076
up €17,076 (+2,396%), from €713 to €17,789
of which Taxes: +€15,076
- Other debts -€5,130
down €5,130 (-100%), from €5,130 to €0
- Gross operating margin +€70,021
up €70,021 (+2,132%), from €3,285 to €73,306
- Taxes +€14,363
up €14,363 (+2,016%), from €713 to €15,076
- Depreciation +€1,917
up €1,917 (+1,072%), from €179 to €2,096
- Financial charges +€1,455
up €1,455 (+36,384%), from €4 to €1,459
- Other operating charges +€1,274
up €1,274 (+3,122%), from €41 to €1,315
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 | €9,858 | €76,092 | +€66,235 | +672% |
| Fixed assets | 21/28 | €6,034 | €7,954 | +€1,920 | +31.8% |
| Tangible fixed assets | 22/27 | €6,034 | €7,954 | +€1,920 | +31.8% |
| Furniture and vehicles | 24 | €6,034 | €7,954 | +€1,920 | +31.8% |
| Current assets | 29/58 | €3,824 | €68,139 | +€64,314 | +1,682% |
| Amounts receivable within one year | 40/41 | - | €31,160 | +€31,160 | |
| Other amounts receivable | 41 | - | €31,160 | +€31,160 | |
| Cash at bank and in hand | 54/58 | €3,690 | €35,017 | +€31,327 | +849% |
| Deferred charges and accrued income | 490/1 | €134 | €1,961 | +€1,826 | +1,358% |
| Total equity and liabilities | 10/49 | €9,858 | €76,092 | +€66,235 | +672% |
| Equity | 10/15 | €4,016 | €58,052 | +€54,036 | +1,346% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €1,516 | €1,516 | = | 0.0% |
| Distributable reserves | 133 | €1,516 | €1,516 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €54,036 | +€54,036 | |
| Amounts payable | 17/49 | €5,842 | €18,041 | +€12,198 | +209% |
| Amounts payable within one year | 42/48 | €5,842 | €17,800 | +€11,958 | +205% |
| Trade debts | 44 | - | €11 | +€11 | |
| Suppliers | 440/4 | - | €11 | +€11 | |
| Taxes, remuneration and social security | 45 | €713 | €17,789 | +€17,076 | +2,396% |
| Taxes | 450/3 | €713 | €15,789 | +€15,076 | +2,116% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €5,130 | €0 | -€5,130 | -100% |
| Accrued charges and deferred income | 492/3 | - | €240 | +€240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179 | €2,096 | +€1,917 | +1,072% |
| Other operating charges | 640/8 | €41 | €1,315 | +€1,274 | +3,122% |
| Gross operating margin | 9900 | €3,285 | €73,306 | +€70,021 | +2,132% |
| Operating profit (loss) | 9901 | €3,065 | €69,894 | +€66,829 | +2,180% |
| Financial income | 75/76B | - | €677 | +€677 | |
| Recurring financial income | 75 | - | €677 | +€677 | |
| Financial charges | 65/66B | €4 | €1,459 | +€1,455 | +36,384% |
| Recurring financial charges | 65 | €4 | €1,459 | +€1,455 | +36,384% |
| Profit (loss) for the period before taxes | 9903 | €3,061 | €69,112 | +€66,051 | +2,158% |
| Income taxes | 67/77 | €713 | €15,076 | +€14,363 | +2,016% |
| Profit (loss) for the period | 9904 | €2,349 | €54,036 | +€51,688 | +2,201% |
| Profit (loss) for the period to be appropriated | 9905 | €2,349 | €54,036 | +€51,688 | +2,201% |
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 18 October 2026 via checked.be.