OB-GYN SH: 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.
OB-GYN SH
Largest movements
- Cash -€214,879
down €214,879 (-61.7%), from €348,458 to €133,579
mainly Other debts (-€208,303) and Contributions, distributions and other (-€162,783)
- Receivables within one year -€84,469
down €84,469 (-31.0%), from €272,165 to €187,696
of which Trade receivables: -€86,899
- Tangible fixed assets -€7,245
down €7,245 (-32.9%), from €22,052 to €14,806
- Other debts -€208,303
down €208,303 (-56.4%), from €369,395 to €161,092
- Profit (loss) carried forward -€52,335
down €52,335 (-34.4%), from €152,335 to €100,000
- Trade debts -€42,824
down €42,824 (-82.4%), from €51,958 to €9,133
- Write-downs +€12,439
new in 2025: €12,439
- Taxes +€11,996
up €11,996 (+32.0%), from €37,455 to €49,451
- Provisions -€11,085
down €11,085, from €10,461 to -€623
- Gross operating margin +€5,105
up €5,105 (+3.0%), from €168,308 to €173,413
- Financial income +€2,972
up €2,972 (+90.2%), from €3,296 to €6,268
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 | €642,675 | €336,082 | -€306,593 | -47.7% |
| Fixed assets | 21/28 | €22,052 | €14,806 | -€7,245 | -32.9% |
| Tangible fixed assets | 22/27 | €22,052 | €14,806 | -€7,245 | -32.9% |
| Furniture and vehicles | 24 | €22,052 | €14,806 | -€7,245 | -32.9% |
| Current assets | 29/58 | €620,623 | €321,275 | -€299,348 | -48.2% |
| Amounts receivable within one year | 40/41 | €272,165 | €187,696 | -€84,469 | -31.0% |
| Trade receivables | 40 | €256,632 | €169,733 | -€86,899 | -33.9% |
| Other amounts receivable | 41 | €15,534 | €17,963 | +€2,430 | +15.6% |
| Cash at bank and in hand | 54/58 | €348,458 | €133,579 | -€214,879 | -61.7% |
| Total equity and liabilities | 10/49 | €642,675 | €336,082 | -€306,593 | -47.7% |
| Equity | 10/15 | €159,335 | €107,000 | -€52,335 | -32.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,335 | €100,000 | -€52,335 | -34.4% |
| Provisions and deferred taxes | 16 | €48,803 | €48,179 | -€623 | -1.3% |
| Provisions for liabilities and charges | 160/5 | €48,803 | €48,179 | -€623 | -1.3% |
| Other liabilities and charges | 164/5 | €48,803 | €48,179 | -€623 | -1.3% |
| Amounts payable | 17/49 | €434,538 | €180,903 | -€253,635 | -58.4% |
| Amounts payable within one year | 42/48 | €424,353 | €173,209 | -€251,144 | -59.2% |
| Trade debts | 44 | €51,958 | €9,133 | -€42,824 | -82.4% |
| Suppliers | 440/4 | €51,958 | €9,133 | -€42,824 | -82.4% |
| Taxes, remuneration and social security | 45 | €2,999 | €2,984 | -€16 | -0.5% |
| Remuneration and social security | 454/9 | €2,999 | €2,984 | -€16 | -0.5% |
| Other amounts payable | 47/48 | €369,395 | €161,092 | -€208,303 | -56.4% |
| Accrued charges and deferred income | 492/3 | €10,185 | €7,693 | -€2,492 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,245 | €7,245 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,439 | +€12,439 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €10,461 | -€623 | -€11,085 | |
| Other operating charges | 640/8 | €231 | €239 | +€8 | +3.3% |
| Gross operating margin | 9900 | €168,308 | €173,413 | +€5,105 | +3.0% |
| Operating profit (loss) | 9901 | €150,370 | €154,114 | +€3,743 | +2.5% |
| Financial income | 75/76B | €3,296 | €6,268 | +€2,972 | +90.2% |
| Recurring financial income | 75 | €3,296 | €6,268 | +€2,972 | +90.2% |
| Financial charges | 65/66B | €504 | €483 | -€21 | -4.2% |
| Recurring financial charges | 65 | €504 | €483 | -€21 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €153,162 | €159,899 | +€6,737 | +4.4% |
| Income taxes | 67/77 | €37,455 | €49,451 | +€11,996 | +32.0% |
| Profit (loss) for the period | 9904 | €115,707 | €110,448 | -€5,259 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €115,707 | €110,448 | -€5,259 | -4.5% |
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.