NEFROLOGIE IEPER: 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.
NEFROLOGIE IEPER
Largest movements
- Receivables within one year +€221,026
up €221,026 (+8.1%), from €2.7m to €3.0m
of which Other amounts receivable: +€181,629
- Other debts +€123,193
up €123,193 (+7.5%), from €1.6m to €1.8m
- Trade debts +€89,535
up €89,535 (+7.7%), from €1.2m to €1.3m
- Depreciation -€489
down €489 (-50.7%), from €966 to €477
- Gross operating margin -€238
down €238 (-7.7%), from €3,104 to €2,866
- Taxes +€169
up €169 (+18.6%), from €910 to €1,079
- Staff costs +€34
new in 2025: €34
- Other operating charges +€33
up €33 (+3.0%), from €1,094 to €1,126
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,820,664 | €3,036,066 | +€215,401 | +7.6% |
| Fixed assets | 21/28 | €477 | €0 | -€477 | -100% |
| Tangible fixed assets | 22/27 | €477 | €0 | -€477 | -100% |
| Furniture and vehicles | 24 | €477 | €0 | -€477 | -100% |
| Current assets | 29/58 | €2,820,188 | €3,036,066 | +€215,878 | +7.7% |
| Amounts receivable within one year | 40/41 | €2,744,275 | €2,965,301 | +€221,026 | +8.1% |
| Trade receivables | 40 | €81,758 | €121,155 | +€39,397 | +48.2% |
| Other amounts receivable | 41 | €2,662,517 | €2,844,147 | +€181,629 | +6.8% |
| Cash at bank and in hand | 54/58 | €62,994 | €55,948 | -€7,046 | -11.2% |
| Deferred charges and accrued income | 490/1 | €12,918 | €14,816 | +€1,898 | +14.7% |
| Total equity and liabilities | 10/49 | €2,820,664 | €3,036,066 | +€215,401 | +7.6% |
| Equity | 10/15 | €19,350 | €19,350 | = | 0.0% |
| Contributions | 10/11 | €19,350 | €19,350 | = | 0.0% |
| Amounts payable | 17/49 | €2,801,314 | €3,016,716 | +€215,401 | +7.7% |
| Amounts payable within one year | 42/48 | €2,801,314 | €3,016,716 | +€215,401 | +7.7% |
| Trade debts | 44 | €1,166,129 | €1,255,664 | +€89,535 | +7.7% |
| Suppliers | 440/4 | €1,166,129 | €1,255,664 | +€89,535 | +7.7% |
| Taxes, remuneration and social security | 45 | €0 | €2,673 | +€2,673 | |
| Taxes | 450/3 | €0 | €2,673 | +€2,673 | |
| Other amounts payable | 47/48 | €1,635,185 | €1,758,378 | +€123,193 | +7.5% |
| Remuneration, social security and pensions | 62 | - | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €966 | €477 | -€489 | -50.7% |
| Other operating charges | 640/8 | €1,094 | €1,126 | +€33 | +3.0% |
| Gross operating margin | 9900 | €3,104 | €2,866 | -€238 | -7.7% |
| Operating profit (loss) | 9901 | €1,045 | €1,229 | +€184 | +17.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €910 | €1,079 | +€169 | +18.6% |
| Income taxes | 67/77 | €910 | €1,079 | +€169 | +18.6% |
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 29 October 2026 via checked.be.