PÔLE SANTE: 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.
PÔLE SANTE
Largest movements
- Tangible fixed assets +€527,326
up €527,326 (+18,968%), from €2,780 to €530,106
of which Land and buildings: +€530,085
- Cash -€51,072
no longer reported in 2025 (was €51,072)
mainly Investment in fixed assets (net) (-€568,142) and Net result for the year (-€27,023)
- Receivables within one year -€40,876
down €40,876 (-10.9%), from €374,900 to €334,024
of which Trade receivables: -€49,000
- Debts after one year +€458,847
new in 2025: €458,847
- Profit (loss) carried forward -€27,023
down €27,023 (-8.3%), from €326,784 to €299,761
- Tax, wage and social debts -€22,984
down €22,984 (-45.2%), from €50,889 to €27,905
of which Taxes: -€20,424
- Other debts +€16,949
new in 2025: €16,949
- Trade debts +€10,417
up €10,417 (+145%), from €7,173 to €17,589
- Gross operating margin -€156,098
down €156,098 (-49.6%), from €314,458 to €158,360
- Other operating charges +€59,758
up €59,758 (+1,299%), from €4,600 to €64,358
- Staff costs -€49,578
down €49,578 (-48.5%), from €102,322 to €52,744
- Depreciation +€25,548
up €25,548 (+265%), from €9,638 to €35,186
- Taxes -€24,505
down €24,505 (-45.1%), from €54,300 to €29,794
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 | €455,551 | €895,676 | +€440,125 | +96.6% |
| Fixed assets | 21/28 | €28,696 | €561,652 | +€532,956 | +1,857% |
| Intangible fixed assets | 21 | €25,915 | €31,245 | +€5,330 | +20.6% |
| Tangible fixed assets | 22/27 | €2,780 | €530,106 | +€527,326 | +18,968% |
| Land and buildings | 22 | - | €530,085 | +€530,085 | |
| Furniture and vehicles | 24 | €2,780 | €22 | -€2,759 | -99.2% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €426,856 | €334,024 | -€92,832 | -21.7% |
| Amounts receivable within one year | 40/41 | €374,900 | €334,024 | -€40,876 | -10.9% |
| Trade receivables | 40 | €67,389 | €18,389 | -€49,000 | -72.7% |
| Other amounts receivable | 41 | €307,511 | €315,636 | +€8,124 | +2.6% |
| Cash at bank and in hand | 54/58 | €51,072 | - | -€51,072 | |
| Deferred charges and accrued income | 490/1 | €883 | - | -€883 | |
| Total equity and liabilities | 10/49 | €455,551 | €895,676 | +€440,125 | +96.6% |
| Equity | 10/15 | €372,132 | €345,109 | -€27,023 | -7.3% |
| Contributions | 10/11 | €14,535 | €14,535 | = | 0.0% |
| Reserves | 13 | €30,813 | €30,813 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,813 | €30,813 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,813 | €30,813 | = | 0.0% |
| Profit (loss) carried forward | 14 | €326,784 | €299,761 | -€27,023 | -8.3% |
| Amounts payable | 17/49 | €83,419 | €550,566 | +€467,147 | +560% |
| Amounts payable after more than one year | 17 | - | €458,847 | +€458,847 | |
| Financial debts | 170/4 | - | €458,847 | +€458,847 | |
| Amounts payable within one year | 42/48 | €83,419 | €91,719 | +€8,300 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €25,357 | €29,276 | +€3,919 | +15.5% |
| Trade debts | 44 | €7,173 | €17,589 | +€10,417 | +145% |
| Suppliers | 440/4 | €7,173 | €17,589 | +€10,417 | +145% |
| Taxes, remuneration and social security | 45 | €50,889 | €27,905 | -€22,984 | -45.2% |
| Taxes | 450/3 | €44,254 | €23,830 | -€20,424 | -46.2% |
| Remuneration and social security | 454/9 | €6,635 | €4,075 | -€2,560 | -38.6% |
| Other amounts payable | 47/48 | - | €16,949 | +€16,949 | |
| Remuneration, social security and pensions | 62 | €102,322 | €52,744 | -€49,578 | -48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,638 | €35,186 | +€25,548 | +265% |
| Other operating charges | 640/8 | €4,600 | €64,358 | +€59,758 | +1,299% |
| Gross operating margin | 9900 | €314,458 | €158,360 | -€156,098 | -49.6% |
| Operating profit (loss) | 9901 | €197,898 | €6,072 | -€191,826 | -96.9% |
| Financial income | 75/76B | - | €12,445 | +€12,445 | |
| Recurring financial income | 75 | - | €12,445 | +€12,445 | |
| Financial charges | 65/66B | €3,585 | €15,746 | +€12,161 | +339% |
| Recurring financial charges | 65 | €3,585 | €15,746 | +€12,161 | +339% |
| Profit (loss) for the period before taxes | 9903 | €194,313 | €2,771 | -€191,542 | -98.6% |
| Income taxes | 67/77 | €54,300 | €29,794 | -€24,505 | -45.1% |
| Profit (loss) for the period | 9904 | €140,014 | -€27,023 | -€167,037 | |
| Profit (loss) for the period to be appropriated | 9905 | €140,014 | -€27,023 | -€167,037 |
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 27 October 2026 via checked.be.