PIRET ANESTH: 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.
PIRET ANESTH
Largest movements
- Tangible fixed assets -€18,418
down €18,418 (-6.7%), from €272,872 to €254,455
of which Plant, machinery and equipment: -€10,692
- Deferred charges and accrued income +€10,618
up €10,618 (+13.1%), from €80,842 to €91,460
- Cash +€5,068
up €5,068 (+9.6%), from €53,027 to €58,094
mainly Other debts (+€44,402) and Net result for the year (+€28,713)
- Other debts +€44,402
up €44,402 (+91.0%), from €48,783 to €93,185
- Reserves -€23,947
down €23,947 (-11.3%), from €211,205 to €187,258
of which Distributable reserves: -€23,947
- Debts after one year -€19,759
down €19,759 (-16.5%), from €119,704 to €99,945
- Profit (loss) carried forward +€8,410
no longer reported in 2025 (was -€8,410)
- Tax, wage and social debts -€5,145
down €5,145 (-44.8%), from €11,493 to €6,349
of which Remuneration and social security: -€5,200
- Gross operating margin +€45,475
up €45,475 (+168%), from €27,069 to €72,544
- Taxes +€11,135
up €11,135 (+668%), from €1,668 to €12,803
- Other operating charges -€4,810
down €4,810 (-54.6%), from €8,815 to €4,005
- Depreciation +€1,993
up €1,993 (+8.7%), from €22,896 to €24,889
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 | €423,126 | €422,571 | -€555 | -0.1% |
| Fixed assets | 21/28 | €277,189 | €257,708 | -€19,481 | -7.0% |
| Intangible fixed assets | 21 | €4,167 | €3,103 | -€1,063 | -25.5% |
| Tangible fixed assets | 22/27 | €272,872 | €254,455 | -€18,418 | -6.7% |
| Land and buildings | 22 | €176,625 | €169,384 | -€7,241 | -4.1% |
| Plant, machinery and equipment | 23 | €65,171 | €54,479 | -€10,692 | -16.4% |
| Furniture and vehicles | 24 | €31,077 | €30,592 | -€484 | -1.6% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €145,937 | €164,864 | +€18,926 | +13.0% |
| Amounts receivable within one year | 40/41 | €12,068 | €15,309 | +€3,240 | +26.9% |
| Trade receivables | 40 | €2,382 | €5,623 | +€3,240 | +136% |
| Other amounts receivable | 41 | €9,686 | €9,686 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €53,027 | €58,094 | +€5,068 | +9.6% |
| Deferred charges and accrued income | 490/1 | €80,842 | €91,460 | +€10,618 | +13.1% |
| Total equity and liabilities | 10/49 | €423,126 | €422,571 | -€555 | -0.1% |
| Equity | 10/15 | €215,194 | €199,658 | -€15,537 | -7.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €211,205 | €187,258 | -€23,947 | -11.3% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €203,705 | €179,758 | -€23,947 | -11.8% |
| Profit (loss) carried forward | 14 | -€8,410 | - | +€8,410 | |
| Amounts payable | 17/49 | €207,932 | €222,914 | +€14,982 | +7.2% |
| Amounts payable after more than one year | 17 | €119,704 | €99,945 | -€19,759 | -16.5% |
| Financial debts | 170/4 | €119,704 | €99,945 | -€19,759 | -16.5% |
| Amounts payable within one year | 42/48 | €84,611 | €122,969 | +€38,357 | +45.3% |
| Current portion of amounts payable after more than one year | 42 | €22,407 | €19,759 | -€2,648 | -11.8% |
| Trade debts | 44 | €1,927 | €3,675 | +€1,748 | +90.7% |
| Suppliers | 440/4 | €1,927 | €3,675 | +€1,748 | +90.7% |
| Taxes, remuneration and social security | 45 | €11,493 | €6,349 | -€5,145 | -44.8% |
| Taxes | 450/3 | €6,293 | €6,349 | +€55 | +0.9% |
| Remuneration and social security | 454/9 | €5,200 | - | -€5,200 | |
| Other amounts payable | 47/48 | €48,783 | €93,185 | +€44,402 | +91.0% |
| Accrued charges and deferred income | 492/3 | €3,617 | - | -€3,617 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,896 | €24,889 | +€1,993 | +8.7% |
| Other operating charges | 640/8 | €8,815 | €4,005 | -€4,810 | -54.6% |
| Gross operating margin | 9900 | €27,069 | €72,544 | +€45,475 | +168% |
| Operating profit (loss) | 9901 | -€4,642 | €43,650 | +€48,292 | |
| Financial income | 75/76B | - | €77 | +€77 | |
| Recurring financial income | 75 | - | €77 | +€77 | |
| Financial charges | 65/66B | €2,899 | €2,211 | -€688 | -23.7% |
| Recurring financial charges | 65 | €2,899 | €2,211 | -€688 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,540 | €41,516 | +€49,057 | |
| Income taxes | 67/77 | €1,668 | €12,803 | +€11,135 | +668% |
| Profit (loss) for the period | 9904 | -€9,208 | €28,713 | +€37,921 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,208 | €28,713 | +€37,921 |
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 26 October 2026 via checked.be.