SANTE-DIGESTION: 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.
SANTE-DIGESTION
Largest movements
- Tangible fixed assets +€15,289
up €15,289 (+12.2%), from €125,027 to €140,316
of which Land and buildings: +€29,693
- Cash -€12,015
down €12,015 (-97.1%), from €12,378 to €363
mainly Investment in fixed assets (net) (-€37,427) and Other debts (-€11,004)
- Reserves +€13,546
up €13,546 (+27.4%), from €49,493 to €63,039
- Tax, wage and social debts +€12,488
new in 2024: €12,488
- Other debts -€11,004
down €11,004 (-16.2%), from €67,861 to €56,858
- Current portion of long-term debt -€10,971
down €10,971 (-50.0%), from €21,939 to €10,968
- Trade debts -€3,661
down €3,661 (-99.3%), from €3,686 to €24
- Gross operating margin +€3,269
up €3,269 (+6.5%), from €50,421 to €53,689
- Depreciation +€2,429
up €2,429 (+12.3%), from €19,709 to €22,138
- Financial charges +€566
up €566 (+55.3%), from €1,023 to €1,588
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 | €156,717 | €158,315 | +€1,598 | +1.0% |
| Fixed assets | 21/28 | €125,027 | €140,316 | +€15,289 | +12.2% |
| Tangible fixed assets | 22/27 | €125,027 | €140,316 | +€15,289 | +12.2% |
| Land and buildings | 22 | €96,488 | €126,181 | +€29,693 | +30.8% |
| Plant, machinery and equipment | 23 | €998 | €338 | -€659 | -66.1% |
| Furniture and vehicles | 24 | €27,541 | €13,796 | -€13,745 | -49.9% |
| Current assets | 29/58 | €31,690 | €17,999 | -€13,691 | -43.2% |
| Amounts receivable within one year | 40/41 | €12,553 | €12,148 | -€405 | -3.2% |
| Trade receivables | 40 | €65 | - | -€65 | |
| Other amounts receivable | 41 | €12,488 | €12,148 | -€340 | -2.7% |
| Cash at bank and in hand | 54/58 | €12,378 | €363 | -€12,015 | -97.1% |
| Deferred charges and accrued income | 490/1 | €6,759 | €5,488 | -€1,271 | -18.8% |
| Total equity and liabilities | 10/49 | €156,717 | €158,315 | +€1,598 | +1.0% |
| Equity | 10/15 | €63,231 | €76,777 | +€13,546 | +21.4% |
| Contributions | 10/11 | €13,738 | €13,738 | = | 0.0% |
| Reserves | 13 | €49,493 | €63,039 | +€13,546 | +27.4% |
| Distributable reserves | 133 | €49,493 | €63,039 | +€13,546 | +27.4% |
| Amounts payable | 17/49 | €93,486 | €81,538 | -€11,948 | -12.8% |
| Amounts payable within one year | 42/48 | €93,486 | €80,338 | -€13,148 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €21,939 | €10,968 | -€10,971 | -50.0% |
| Trade debts | 44 | €3,686 | €24 | -€3,661 | -99.3% |
| Suppliers | 440/4 | €3,686 | €24 | -€3,661 | -99.3% |
| Taxes, remuneration and social security | 45 | - | €12,488 | +€12,488 | |
| Taxes | 450/3 | - | €12,488 | +€12,488 | |
| Other amounts payable | 47/48 | €67,861 | €56,858 | -€11,004 | -16.2% |
| Accrued charges and deferred income | 492/3 | - | €1,200 | +€1,200 | |
| Non-recurring operating income | 76A | €300 | - | -€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,709 | €22,138 | +€2,429 | +12.3% |
| Other operating charges | 640/8 | €4,264 | €4,089 | -€175 | -4.1% |
| Gross operating margin | 9900 | €50,421 | €53,689 | +€3,269 | +6.5% |
| Operating profit (loss) | 9901 | €26,448 | €27,462 | +€1,015 | +3.8% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €1,023 | €1,588 | +€566 | +55.3% |
| Recurring financial charges | 65 | €1,023 | €1,588 | +€566 | +55.3% |
| Profit (loss) for the period before taxes | 9903 | €25,425 | €25,886 | +€461 | +1.8% |
| Income taxes | 67/77 | €12,830 | €12,340 | -€491 | -3.8% |
| Profit (loss) for the period | 9904 | €12,594 | €13,546 | +€952 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,594 | €13,546 | +€952 | +7.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.