PARAMEDICALE LEBRUN: 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.
PARAMEDICALE LEBRUN
Largest movements
- Receivables within one year +€71,358
up €71,358 (+6.0%), from €1.2m to €1.3m
of which Other amounts receivable: +€71,636
- Reserves +€74,790
up €74,790 (+6.6%), from €1.1m to €1.2m
of which Distributable reserves: +€76,649
- Tax, wage and social debts +€29,247
up €29,247 (+131%), from €22,396 to €51,643
- Other debts -€26,876
down €26,876 (-65.2%), from €41,215 to €14,339
- Gross operating margin -€13,583
down €13,583 (-19.4%), from €70,061 to €56,478
- Taxes +€6,852
up €6,852 (+30.6%), from €22,396 to €29,247
- Financial income -€3,580
down €3,580 (-5.1%), from €69,989 to €66,409
- Depreciation +€1,527
up €1,527 (+157%), from €973 to €2,500
- Other operating charges -€1,005
down €1,005 (-42.6%), from €2,359 to €1,354
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 | €1,221,208 | €1,288,126 | +€66,917 | +5.5% |
| Fixed assets | 21/28 | €1,065 | €3,751 | +€2,687 | +252% |
| Tangible fixed assets | 22/27 | €1,065 | €3,751 | +€2,687 | +252% |
| Furniture and vehicles | 24 | €1,065 | €3,751 | +€2,687 | +252% |
| Current assets | 29/58 | €1,220,144 | €1,284,374 | +€64,231 | +5.3% |
| Amounts receivable within one year | 40/41 | €1,189,922 | €1,261,280 | +€71,358 | +6.0% |
| Trade receivables | 40 | €278 | - | -€278 | |
| Other amounts receivable | 41 | €1,189,644 | €1,261,280 | +€71,636 | +6.0% |
| Cash at bank and in hand | 54/58 | €10,760 | €14,004 | +€3,244 | +30.1% |
| Deferred charges and accrued income | 490/1 | €19,461 | €9,091 | -€10,370 | -53.3% |
| Total equity and liabilities | 10/49 | €1,221,208 | €1,288,126 | +€66,917 | +5.5% |
| Equity | 10/15 | €1,146,027 | €1,220,817 | +€74,790 | +6.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,139,829 | €1,214,619 | +€74,790 | +6.6% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €1,137,970 | €1,214,619 | +€76,649 | +6.7% |
| Amounts payable | 17/49 | €75,182 | €67,309 | -€7,873 | -10.5% |
| Amounts payable within one year | 42/48 | €75,117 | €67,309 | -€7,808 | -10.4% |
| Financial debts | 43 | €11,012 | - | -€11,012 | |
| Credit institutions | 430/8 | €11,012 | - | -€11,012 | |
| Trade debts | 44 | €493 | €1,327 | +€833 | +169% |
| Suppliers | 440/4 | €493 | €1,327 | +€833 | +169% |
| Taxes, remuneration and social security | 45 | €22,396 | €51,643 | +€29,247 | +131% |
| Taxes | 450/3 | €22,396 | €51,643 | +€29,247 | +131% |
| Other amounts payable | 47/48 | €41,215 | €14,339 | -€26,876 | -65.2% |
| Accrued charges and deferred income | 492/3 | €65 | - | -€65 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €973 | €2,500 | +€1,527 | +157% |
| Other operating charges | 640/8 | €2,359 | €1,354 | -€1,005 | -42.6% |
| Gross operating margin | 9900 | €70,061 | €56,478 | -€13,583 | -19.4% |
| Operating profit (loss) | 9901 | €66,730 | €52,624 | -€14,105 | -21.1% |
| Financial income | 75/76B | €69,989 | €66,409 | -€3,580 | -5.1% |
| Recurring financial income | 75 | €69,989 | €66,409 | -€3,580 | -5.1% |
| Financial charges | 65/66B | €642 | €656 | +€14 | +2.1% |
| Recurring financial charges | 65 | €642 | €656 | +€14 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €136,076 | €118,377 | -€17,700 | -13.0% |
| Income taxes | 67/77 | €22,396 | €29,247 | +€6,852 | +30.6% |
| Profit (loss) for the period | 9904 | €113,681 | €89,129 | -€24,551 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €113,681 | €89,129 | -€24,551 | -21.6% |
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 24 October 2026 via checked.be.