PEDIATRIC SOCIETY DEVELOPMENT: 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.
PEDIATRIC SOCIETY DEVELOPMENT
Largest movements
- Cash +€144,646
up €144,646 (+128%), from €113,168 to €257,813
mainly Net result for the year (+€112,803) and Receivables after one year (+€60,000)
- Receivables after one year -€60,000
down €60,000 (-45.6%), from €131,695 to €71,695
- Receivables within one year +€21,291
up €21,291 (+412%), from €5,167 to €26,458
of which Other amounts receivable: +€20,646
- Tangible fixed assets -€5,477
down €5,477 (-12.8%), from €42,869 to €37,391
of which Furniture and vehicles: -€9,179
- Reserves +€99,511
up €99,511 (+34.6%), from €287,334 to €386,845
- Gross operating margin -€59,318
down €59,318 (-25.4%), from €233,956 to €174,637
- Taxes -€8,913
down €8,913 (-14.6%), from €60,963 to €52,050
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 | €319,601 | €420,694 | +€101,094 | +31.6% |
| Fixed assets | 21/28 | €42,869 | €37,391 | -€5,477 | -12.8% |
| Tangible fixed assets | 22/27 | €42,869 | €37,391 | -€5,477 | -12.8% |
| Plant, machinery and equipment | 23 | €462 | €2,810 | +€2,348 | +508% |
| Furniture and vehicles | 24 | €19,678 | €10,500 | -€9,179 | -46.6% |
| Other tangible fixed assets | 26 | €22,728 | €24,082 | +€1,354 | +6.0% |
| Current assets | 29/58 | €276,732 | €383,303 | +€106,571 | +38.5% |
| Amounts receivable after more than one year | 29 | €131,695 | €71,695 | -€60,000 | -45.6% |
| Other amounts receivable | 291 | €131,695 | €71,695 | -€60,000 | -45.6% |
| Amounts receivable within one year | 40/41 | €5,167 | €26,458 | +€21,291 | +412% |
| Trade receivables | 40 | €2,721 | €3,366 | +€645 | +23.7% |
| Other amounts receivable | 41 | €2,446 | €23,092 | +€20,646 | +844% |
| Cash at bank and in hand | 54/58 | €113,168 | €257,813 | +€144,646 | +128% |
| Deferred charges and accrued income | 490/1 | €26,702 | €27,337 | +€635 | +2.4% |
| Total equity and liabilities | 10/49 | €319,601 | €420,694 | +€101,094 | +31.6% |
| Equity | 10/15 | €287,334 | €386,845 | +€99,511 | +34.6% |
| Reserves | 13 | €287,334 | €386,845 | +€99,511 | +34.6% |
| Distributable reserves | 133 | €287,334 | €386,845 | +€99,511 | +34.6% |
| Amounts payable | 17/49 | €32,266 | €33,849 | +€1,583 | +4.9% |
| Amounts payable within one year | 42/48 | €32,266 | €33,809 | +€1,543 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €7,500 | = | 0.0% |
| Trade debts | 44 | €922 | €3,606 | +€2,684 | +291% |
| Suppliers | 440/4 | €922 | €3,606 | +€2,684 | +291% |
| Taxes, remuneration and social security | 45 | €23,609 | €22,704 | -€906 | -3.8% |
| Taxes | 450/3 | €23,609 | €22,704 | -€906 | -3.8% |
| Other amounts payable | 47/48 | €236 | - | -€236 | |
| Accrued charges and deferred income | 492/3 | - | €40 | +€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,567 | €12,752 | +€1,185 | +10.2% |
| Non-recurring operating charges | 66A | €16,597 | - | -€16,597 | |
| Gross operating margin | 9900 | €233,956 | €174,637 | -€59,318 | -25.4% |
| Operating profit (loss) | 9901 | €205,791 | €161,885 | -€43,907 | -21.3% |
| Financial income | 75/76B | €1,870 | €4,120 | +€2,250 | +120% |
| Recurring financial income | 75 | €1,870 | €4,120 | +€2,250 | +120% |
| Financial charges | 65/66B | €1,456 | €1,151 | -€305 | -20.9% |
| Recurring financial charges | 65 | €1,456 | €1,151 | -€305 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €206,206 | €164,854 | -€41,352 | -20.1% |
| Income taxes | 67/77 | €60,963 | €52,050 | -€8,913 | -14.6% |
| Profit (loss) for the period | 9904 | €145,243 | €112,803 | -€32,439 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €145,243 | €112,803 | -€32,439 | -22.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.