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
- Cash +€84,279
up €84,279 (+205.1%), from €41,089 to €125,368
mainly Net result for the year (+€79,860) and Depreciation (+€55,551)
- Tangible fixed assets -€56,137
down €56,137 (-50.5%), from €111,129 to €54,992
of which Plant, machinery and equipment: -€42,586
- Intangible fixed assets -€42,000
down €42,000 (-20.0%), from €210,000 to €168,000
- Receivables within one year -€36,852
down €36,852 (-100.0%), from €36,852 to €0
of which Other amounts receivable: -€36,494
- Deferred charges and accrued income -€5,420
down €5,420 (-11.8%), from €46,100 to €40,679
- Debts after one year -€81,858
down €81,858 (-32.6%), from €250,853 to €168,995
- Tax, wage and social debts +€25,821
up €25,821 (+239.1%), from €10,800 to €36,621
- Profit (loss) carried forward +€8,095
up €8,095 (+215.0%), from €3,765 to €11,861
- Current portion of long-term debt -€7,865
down €7,865 (-13.6%), from €57,682 to €49,817
- Other operating charges -€112,062
down €112,062 (-92.8%), from €120,783 to €8,721
- Gross operating margin +€44,292
up €44,292 (+33.1%), from €133,753 to €178,044
- Taxes +€24,476
up €24,476 (+11893.0%), from €206 to €24,682
- Depreciation +€3,455
up €3,455 (+6.6%), from €52,096 to €55,551
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 | €445,169 | €389,040 | -€56,130 | -12.6% |
| Fixed assets | 21/28 | €321,129 | €222,992 | -€98,137 | -30.6% |
| Intangible fixed assets | 21 | €210,000 | €168,000 | -€42,000 | -20.0% |
| Tangible fixed assets | 22/27 | €111,129 | €54,992 | -€56,137 | -50.5% |
| Plant, machinery and equipment | 23 | €42,586 | €0 | -€42,586 | -100.0% |
| Furniture and vehicles | 24 | €68,543 | €54,992 | -€13,551 | -19.8% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €124,041 | €166,048 | +€42,007 | +33.9% |
| Amounts receivable within one year | 40/41 | €36,852 | €0 | -€36,852 | -100.0% |
| Trade receivables | 40 | €358 | €0 | -€358 | -100.0% |
| Other amounts receivable | 41 | €36,494 | €0 | -€36,494 | -100.0% |
| Cash at bank and in hand | 54/58 | €41,089 | €125,368 | +€84,279 | +205.1% |
| Deferred charges and accrued income | 490/1 | €46,100 | €40,679 | -€5,420 | -11.8% |
| Total equity and liabilities | 10/49 | €445,169 | €389,040 | -€56,130 | -12.6% |
| Equity | 10/15 | €123,765 | €131,861 | +€8,095 | +6.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €115,000 | €115,000 | = | 0.0% |
| Distributable reserves | 133 | €115,000 | €115,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,765 | €11,861 | +€8,095 | +215.0% |
| Amounts payable | 17/49 | €321,404 | €257,179 | -€64,225 | -20.0% |
| Amounts payable after more than one year | 17 | €250,853 | €168,995 | -€81,858 | -32.6% |
| Financial debts | 170/4 | €250,853 | €168,995 | -€81,858 | -32.6% |
| Amounts payable within one year | 42/48 | €69,372 | €88,184 | +€18,812 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €57,682 | €49,817 | -€7,865 | -13.6% |
| Trade debts | 44 | €0 | €1,431 | +€1,431 | |
| Suppliers | 440/4 | €0 | €1,431 | +€1,431 | |
| Taxes, remuneration and social security | 45 | €10,800 | €36,621 | +€25,821 | +239.1% |
| Taxes | 450/3 | €10,800 | €36,621 | +€25,821 | +239.1% |
| Other amounts payable | 47/48 | €890 | €315 | -€575 | -64.6% |
| Accrued charges and deferred income | 492/3 | €1,179 | €0 | -€1,179 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,096 | €55,551 | +€3,455 | +6.6% |
| Other operating charges | 640/8 | €120,783 | €8,721 | -€112,062 | -92.8% |
| Gross operating margin | 9900 | €133,753 | €178,044 | +€44,292 | +33.1% |
| Operating profit (loss) | 9901 | -€39,126 | €113,773 | +€152,899 | |
| Financial income | 75/76B | €237 | €0 | -€237 | -100.0% |
| Recurring financial income | 75 | €237 | €0 | -€237 | -100.0% |
| Financial charges | 65/66B | €8,052 | €9,231 | +€1,179 | +14.6% |
| Recurring financial charges | 65 | €8,052 | €9,231 | +€1,179 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | -€46,941 | €104,542 | +€151,482 | |
| Income taxes | 67/77 | €206 | €24,682 | +€24,476 | +11893.0% |
| Profit (loss) for the period | 9904 | -€47,146 | €79,860 | +€127,006 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,146 | €79,860 | +€127,006 |
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 29 September 2026 via checked.be.