OBGYN: what changed
Two fiscal 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.
OBGYN
Largest movements
- Tangible fixed assets -€20,442
down €20,442 (-3.8%), from €532,010 to €511,568
of which Other tangible fixed assets: -€357,000
- Cash -€10,062
down €10,062 (-66.0%), from €15,253 to €5,191
mainly Net result for the year (-€29,872) and Investment in fixed assets (net) (-€7,907)
- Profit (loss) carried forward -€26,150
down €26,150 (-45.4%), from -€57,658 to -€83,808
- Debts after one year -€6,942
down €6,942 (-2.6%), from €266,308 to €259,365
of which Financial debts: -€7,287
- Gross operating margin -€45,660
down €45,660 (-63.1%), from €72,386 to €26,727
- Staff costs -€2,859
down €2,859 (-21.0%), from €13,601 to €10,741
- Depreciation -€2,293
down €2,293 (-7.5%), from €30,642 to €28,349
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.
Cash bridge derived
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 | €563,181 | €529,906 | -€33,275 | -5.9% |
| Fixed assets | 21/28 | €532,010 | €511,568 | -€20,442 | -3.8% |
| Tangible fixed assets | 22/27 | €532,010 | €511,568 | -€20,442 | -3.8% |
| Land and buildings | 22 | €172,421 | €504,013 | +€331,593 | +192.3% |
| Plant, machinery and equipment | 23 | €2,510 | €2,324 | -€186 | -7.4% |
| Furniture and vehicles | 24 | €79 | €5,230 | +€5,151 | +6479.7% |
| Other tangible fixed assets | 26 | €357,000 | €0 | -€357,000 | -100.0% |
| Current assets | 29/58 | €31,171 | €18,338 | -€12,833 | -41.2% |
| Amounts receivable within one year | 40/41 | €9,635 | €7,033 | -€2,602 | -27.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,635 | €7,033 | -€2,602 | -27.0% |
| Cash at bank and in hand | 54/58 | €15,253 | €5,191 | -€10,062 | -66.0% |
| Deferred charges and accrued income | 490/1 | €6,284 | €6,114 | -€170 | -2.7% |
| Total equity and liabilities | 10/49 | €563,181 | €529,906 | -€33,275 | -5.9% |
| Equity | 10/15 | €269,586 | €239,715 | -€29,872 | -11.1% |
| Contributions | 10/11 | €323,522 | €323,522 | = | 0.0% |
| Reserves | 13 | €3,722 | €0 | -€3,722 | -100.0% |
| Distributable reserves | 133 | €3,722 | €0 | -€3,722 | -100.0% |
| Profit (loss) carried forward | 14 | -€57,658 | -€83,808 | -€26,150 | -45.4% |
| Amounts payable | 17/49 | €293,595 | €290,192 | -€3,403 | -1.2% |
| Amounts payable after more than one year | 17 | €266,308 | €259,365 | -€6,942 | -2.6% |
| Financial debts | 170/4 | €35,206 | €27,920 | -€7,287 | -20.7% |
| Other amounts payable | 178/9 | €231,101 | €231,446 | +€344 | +0.1% |
| Amounts payable within one year | 42/48 | €27,012 | €29,592 | +€2,580 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €12,684 | €12,401 | -€283 | -2.2% |
| Financial debts | 43 | €1,690 | €2,524 | +€833 | +49.3% |
| Credit institutions | 430/8 | €1,690 | €2,524 | +€833 | +49.3% |
| Trade debts | 44 | €11,363 | €12,271 | +€908 | +8.0% |
| Suppliers | 440/4 | €11,363 | €12,271 | +€908 | +8.0% |
| Taxes, remuneration and social security | 45 | €1,275 | €1,119 | -€156 | -12.2% |
| Taxes | 450/3 | €52 | €42 | -€10 | -19.7% |
| Remuneration and social security | 454/9 | €1,223 | €1,078 | -€145 | -11.9% |
| Other amounts payable | 47/48 | - | €1,278 | +€1,278 | |
| Accrued charges and deferred income | 492/3 | €275 | €1,234 | +€959 | +348.7% |
| Remuneration, social security and pensions | 62 | €13,601 | €10,741 | -€2,859 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,642 | €28,349 | -€2,293 | -7.5% |
| Other operating charges | 640/8 | €12,265 | €12,094 | -€171 | -1.4% |
| Non-recurring operating charges | 66A | - | €3,100 | +€3,100 | |
| Gross operating margin | 9900 | €72,386 | €26,727 | -€45,660 | -63.1% |
| Operating profit (loss) | 9901 | €15,878 | -€27,558 | -€43,436 | |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €2,165 | €1,904 | -€261 | -12.0% |
| Recurring financial charges | 65 | €2,165 | €1,904 | -€261 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €13,713 | -€29,405 | -€43,118 | |
| Income taxes | 67/77 | €448 | €467 | +€19 | +4.3% |
| Profit (loss) for the period | 9904 | €13,265 | -€29,872 | -€43,137 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,265 | -€29,872 | -€43,137 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.