Nova 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.
Nova Chirurgie
Largest movements
- Deferred charges and accrued income +€36,299
up €36,299 (+522%), from €6,952 to €43,252
- Cash +€12,813
up €12,813 (+284%), from €4,518 to €17,331
mainly Net result for the year (+€29,516) and Other debts (+€10,604)
- Reserves +€28,029
new in 2025: €28,029
- Other debts +€10,604
up €10,604 (+2,316%), from €458 to €11,062
- Tax, wage and social debts +€8,953
new in 2025: €8,953
- Profit (loss) carried forward +€1,487
no longer reported in 2025 (was -€1,487)
- Gross operating margin +€40,181
up €40,181, from -€1,468 to €38,714
- Taxes +€8,953
new in 2025: €8,953
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 | €11,471 | €60,648 | +€49,177 | +429% |
| Fixed assets | 21/28 | - | €65 | +€65 | |
| Financial fixed assets | 28 | - | €65 | +€65 | |
| Current assets | 29/58 | €11,471 | €60,583 | +€49,113 | +428% |
| Cash at bank and in hand | 54/58 | €4,518 | €17,331 | +€12,813 | +284% |
| Deferred charges and accrued income | 490/1 | €6,952 | €43,252 | +€36,299 | +522% |
| Total equity and liabilities | 10/49 | €11,471 | €60,648 | +€49,177 | +429% |
| Equity | 10/15 | €3,513 | €33,029 | +€29,516 | +840% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €28,029 | +€28,029 | |
| Distributable reserves | 133 | - | €28,029 | +€28,029 | |
| Profit (loss) carried forward | 14 | -€1,487 | - | +€1,487 | |
| Amounts payable | 17/49 | €7,958 | €27,619 | +€19,662 | +247% |
| Amounts payable within one year | 42/48 | €7,958 | €27,619 | +€19,662 | +247% |
| Trade debts | 44 | €7,500 | €7,604 | +€104 | +1.4% |
| Suppliers | 440/4 | €7,500 | €7,604 | +€104 | +1.4% |
| Taxes, remuneration and social security | 45 | - | €8,953 | +€8,953 | |
| Taxes | 450/3 | - | €8,953 | +€8,953 | |
| Other amounts payable | 47/48 | €458 | €11,062 | +€10,604 | +2,316% |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | -€1,468 | €38,714 | +€40,181 | |
| Operating profit (loss) | 9901 | -€1,468 | €38,614 | +€40,081 | |
| Financial charges | 65/66B | €20 | €145 | +€125 | +639% |
| Recurring financial charges | 65 | €20 | €145 | +€125 | +639% |
| Profit (loss) for the period before taxes | 9903 | -€1,487 | €38,469 | +€39,956 | |
| Income taxes | 67/77 | - | €8,953 | +€8,953 | |
| Profit (loss) for the period | 9904 | -€1,487 | €29,516 | +€31,003 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,487 | €29,516 | +€31,003 |
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 25 October 2026 via checked.be.