Santé 76: 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.
Santé 76
Largest movements
- Cash +€7,204
up €7,204 (+53.5%), from €13,467 to €20,671
mainly Net result for the year (+€20,168) and Depreciation (+€4,035)
- Receivables within one year +€5,095
new in 2025: €5,095
- Tangible fixed assets -€2,910
down €2,910 (-41.8%), from €6,961 to €4,051
of which Furniture and vehicles: -€2,868
- Profit (loss) carried forward +€20,168
up €20,168 (+97.6%), from -€20,664 to -€497
- Other debts -€11,724
down €11,724 (-50.7%), from €23,115 to €11,391
- Trade debts +€3,685
up €3,685 (+89.5%), from €4,119 to €7,804
- Tax, wage and social debts -€3,011
down €3,011 (-26.4%), from €11,395 to €8,384
of which Taxes: -€3,011
- Gross operating margin +€58,671
up €58,671, from -€30,547 to €28,124
- Financial charges -€1,335
down €1,335 (-28.6%), from €4,668 to €3,333
- Other operating charges -€1,052
down €1,052 (-70.9%), from €1,484 to €432
- Depreciation +€681
up €681 (+20.3%), from €3,355 to €4,035
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 | €21,965 | €31,082 | +€9,117 | +41.5% |
| Fixed assets | 21/28 | €6,961 | €4,051 | -€2,910 | -41.8% |
| Tangible fixed assets | 22/27 | €6,961 | €4,051 | -€2,910 | -41.8% |
| Plant, machinery and equipment | 23 | €2,765 | €2,723 | -€42 | -1.5% |
| Furniture and vehicles | 24 | €4,196 | €1,328 | -€2,868 | -68.3% |
| Current assets | 29/58 | €15,004 | €27,031 | +€12,027 | +80.2% |
| Amounts receivable within one year | 40/41 | - | €5,095 | +€5,095 | |
| Trade receivables | 40 | - | €5,095 | +€5,095 | |
| Cash at bank and in hand | 54/58 | €13,467 | €20,671 | +€7,204 | +53.5% |
| Deferred charges and accrued income | 490/1 | €1,536 | €1,264 | -€272 | -17.7% |
| Total equity and liabilities | 10/49 | €21,965 | €31,082 | +€9,117 | +41.5% |
| Equity | 10/15 | -€16,664 | €3,503 | +€20,168 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,664 | -€497 | +€20,168 | +97.6% |
| Amounts payable | 17/49 | €38,629 | €27,579 | -€11,050 | -28.6% |
| Amounts payable within one year | 42/48 | €38,629 | €27,579 | -€11,050 | -28.6% |
| Trade debts | 44 | €4,119 | €7,804 | +€3,685 | +89.5% |
| Suppliers | 440/4 | €4,119 | €7,804 | +€3,685 | +89.5% |
| Taxes, remuneration and social security | 45 | €11,395 | €8,384 | -€3,011 | -26.4% |
| Taxes | 450/3 | €7,735 | €4,724 | -€3,011 | -38.9% |
| Remuneration and social security | 454/9 | €3,660 | €3,660 | = | 0.0% |
| Other amounts payable | 47/48 | €23,115 | €11,391 | -€11,724 | -50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,355 | €4,035 | +€681 | +20.3% |
| Other operating charges | 640/8 | €1,484 | €432 | -€1,052 | -70.9% |
| Gross operating margin | 9900 | -€30,547 | €28,124 | +€58,671 | |
| Operating profit (loss) | 9901 | -€35,386 | €23,657 | +€59,042 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €4,668 | €3,333 | -€1,335 | -28.6% |
| Recurring financial charges | 65 | €4,668 | €3,333 | -€1,335 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | -€40,048 | €20,323 | +€60,372 | |
| Income taxes | 67/77 | €166 | €156 | -€11 | -6.4% |
| Profit (loss) for the period | 9904 | -€40,215 | €20,168 | +€60,382 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,215 | €20,168 | +€60,382 |
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 25 October 2026 via checked.be.