Question - Santé: 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.
Question - Santé
Largest movements
- Current investments +€202,879
up €202,879 (+93,925%), from €216 to €203,095
- Receivables within one year -€43,831
down €43,831 (-19.4%), from €225,496 to €181,665
of which Other amounts receivable: -€38,587
- Cash +€25,335
up €25,335 (+49.7%), from €51,016 to €76,351
mainly Debts within one year (+€109,591) and Net result for the year (+€72,787)
- Financial fixed assets +€19,400
up €19,400 (+77,599%), from €25 to €19,425
- Deferred charges and accrued income -€9,616
down €9,616 (-87.9%), from €10,941 to €1,325
- Debts within one year +€109,591
up €109,591 (+69.0%), from €158,901 to €268,492
of which Tax, wage and social debts: +€89,221
- Equity +€72,787
up €72,787 (+47.4%), from €153,552 to €226,339
of which Profit (loss) carried forward: +€72,787
- Staff costs -€315,298
down €315,298 (-22.1%), from €1.4m to €1.1m
- Gross operating margin -€289,850
down €289,850 (-19.6%), from €1.5m to €1.2m
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €340,925 | €528,622 | +€187,697 | +55.1% |
| Fixed assets | 21/28 | €53,256 | €66,186 | +€12,930 | +24.3% |
| Intangible fixed assets | 21 | €1,067 | - | -€1,067 | |
| Tangible fixed assets | 22/27 | €52,164 | €46,761 | -€5,403 | -10.4% |
| Land and buildings | 22 | €42,330 | €40,707 | -€1,623 | -3.8% |
| Plant, machinery and equipment | 23 | €7,076 | €4,175 | -€2,901 | -41.0% |
| Furniture and vehicles | 24 | €2,758 | €1,879 | -€879 | -31.9% |
| Financial fixed assets | 28 | €25 | €19,425 | +€19,400 | +77,599% |
| Current assets | 29/58 | €287,669 | €462,436 | +€174,767 | +60.8% |
| Amounts receivable within one year | 40/41 | €225,496 | €181,665 | -€43,831 | -19.4% |
| Trade receivables | 40 | €5,647 | €403 | -€5,244 | -92.9% |
| Other amounts receivable | 41 | €219,849 | €181,262 | -€38,587 | -17.6% |
| Current investments | 50/53 | €216 | €203,095 | +€202,879 | +93,925% |
| Cash at bank and in hand | 54/58 | €51,016 | €76,351 | +€25,335 | +49.7% |
| Deferred charges and accrued income | 490/1 | €10,941 | €1,325 | -€9,616 | -87.9% |
| Total equity and liabilities | 10/49 | €340,925 | €528,622 | +€187,697 | +55.1% |
| Equity | 10/15 | €153,552 | €226,339 | +€72,787 | +47.4% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Capital | 10 | - | €2,000 | +€2,000 | |
| Reserves | 13 | €129,342 | €129,342 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €22,210 | €94,997 | +€72,787 | +328% |
| Provisions and deferred taxes | 16 | €23,195 | €23,195 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €23,195 | €23,195 | = | 0.0% |
| Other liabilities and charges | 164/5 | €23,195 | €23,195 | = | 0.0% |
| Amounts payable | 17/49 | €164,178 | €279,087 | +€114,909 | +70.0% |
| Amounts payable after more than one year | 17 | €5,277 | €10,277 | +€5,000 | +94.8% |
| Other amounts payable | 178/9 | €5,277 | €10,277 | +€5,000 | +94.8% |
| Amounts payable within one year | 42/48 | €158,901 | €268,492 | +€109,591 | +69.0% |
| Trade debts | 44 | €12,686 | €25,548 | +€12,862 | +101% |
| Suppliers | 440/4 | €12,686 | €25,548 | +€12,862 | +101% |
| Taxes, remuneration and social security | 45 | €136,591 | €225,812 | +€89,221 | +65.3% |
| Taxes | 450/3 | €2,598 | €30,161 | +€27,563 | +1,061% |
| Remuneration and social security | 454/9 | €133,993 | €195,650 | +€61,657 | +46.0% |
| Accrued charges and deferred income | 492/3 | - | €318 | +€318 | |
| Remuneration, social security and pensions | 62 | €1,424,982 | €1,109,684 | -€315,298 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,286 | €7,693 | +€407 | +5.6% |
| Other operating charges | 640/8 | €3,963 | €3,994 | +€31 | +0.8% |
| Gross operating margin | 9900 | €1,482,208 | €1,192,358 | -€289,850 | -19.6% |
| Operating profit (loss) | 9901 | €45,977 | €70,987 | +€25,010 | +54.4% |
| Financial income | 75/76B | €3 | €2,215 | +€2,212 | +73,726% |
| Recurring financial income | 75 | €3 | €2,215 | +€2,212 | +73,726% |
| Financial charges | 65/66B | €1,618 | €415 | -€1,203 | -74.3% |
| Recurring financial charges | 65 | €1,618 | €415 | -€1,203 | -74.3% |
| Profit (loss) for the period before taxes | 9903 | €44,362 | €72,787 | +€28,425 | +64.1% |
| Profit (loss) for the period | 9904 | €44,362 | €72,787 | +€28,425 | +64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,362 | €72,787 | +€28,425 | +64.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.