SPINATO LINDA: what changed
What changed
SPINATO LINDA
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
-€38,603
2024 · €22,857-€61,460
Equity
€88,906
2024 · €127,509-€38,603
Cash
€141,939
2024 · €136,412+€5,527
Balance sheet total
€685,542
2024 · €742,200-€56,658
Largest movements
Assets
- Tangible fixed assets -€77,976
down €77,976 (-13.0%), from €597,756 to €519,780
of which Leasing and similar rights: -€50,588
- Receivables within one year +€11,791
up €11,791 (+195%), from €6,032 to €17,823
Equity and liabilities
- Debts after one year -€48,619
down €48,619 (-10.1%), from €482,975 to €434,355
- Profit (loss) carried forward -€38,603
new in 2025: -€38,603
- Other debts +€36,289
up €36,289 (+48.8%), from €74,435 to €110,724
Income statement
- Gross operating margin -€59,021
down €59,021 (-34.9%), from €169,234 to €110,212
- Financial charges +€12,915
up €12,915 (+23.3%), from €55,449 to €68,364
- Taxes -€8,791
down €8,791 (-98.0%), from €8,968 to €177
- Depreciation -€1,755
down €1,755 (-2.2%), from €79,731 to €77,976
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€22,857
Gross operating margin
-€59,021
Depreciation
+€1,755
Other operating charges
-€70
Financial charges
-€12,915
Taxes
+€8,791
Result 2025
-€38,603
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€58,252
Investment
€0
Financing
-€52,725
Cash 2024
€136,412
From operations (derived)
+€58,252
Net result for the year
-€38,603
Depreciation
+€77,976
Receivables within one year
-€11,791
Deferred charges and accrued income
-€4,000
Trade debts
-€54
Tax, wage and social debts
-€1,565
Other debts
+€36,289
Financing
-€52,725
Debts after one year
-€48,619
Current portion of long-term debt
-€4,106
Cash 2025
€141,939
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €742,200 | €685,542 | -€56,658 | -7.6% |
| Fixed assets | 21/28 | €597,756 | €519,780 | -€77,976 | -13.0% |
| Tangible fixed assets | 22/27 | €597,756 | €519,780 | -€77,976 | -13.0% |
| Furniture and vehicles | 24 | €71,677 | €44,289 | -€27,388 | -38.2% |
| Leasing and similar rights | 25 | €526,079 | €475,491 | -€50,588 | -9.6% |
| Current assets | 29/58 | €144,444 | €165,762 | +€21,318 | +14.8% |
| Amounts receivable within one year | 40/41 | €6,032 | €17,823 | +€11,791 | +195% |
| Other amounts receivable | 41 | €6,032 | €17,823 | +€11,791 | +195% |
| Cash at bank and in hand | 54/58 | €136,412 | €141,939 | +€5,527 | +4.1% |
| Deferred charges and accrued income | 490/1 | €2,000 | €6,000 | +€4,000 | +200% |
| Total equity and liabilities | 10/49 | €742,200 | €685,542 | -€56,658 | -7.6% |
| Equity | 10/15 | €127,509 | €88,906 | -€38,603 | -30.3% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Reserves | 13 | €34,509 | €34,509 | = | 0.0% |
| Distributable reserves | 133 | €34,509 | €34,509 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€38,603 | -€38,603 | |
| Amounts payable | 17/49 | €614,691 | €596,636 | -€18,055 | -2.9% |
| Amounts payable after more than one year | 17 | €482,975 | €434,355 | -€48,619 | -10.1% |
| Financial debts | 170/4 | €482,975 | €434,355 | -€48,619 | -10.1% |
| Amounts payable within one year | 42/48 | €131,717 | €162,281 | +€30,564 | +23.2% |
| Current portion of amounts payable after more than one year | 42 | €51,909 | €47,803 | -€4,106 | -7.9% |
| Trade debts | 44 | €3,808 | €3,754 | -€54 | -1.4% |
| Suppliers | 440/4 | €3,808 | €3,754 | -€54 | -1.4% |
| Taxes, remuneration and social security | 45 | €1,565 | - | -€1,565 | |
| Taxes | 450/3 | €1,565 | - | -€1,565 | |
| Other amounts payable | 47/48 | €74,435 | €110,724 | +€36,289 | +48.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,731 | €77,976 | -€1,755 | -2.2% |
| Other operating charges | 640/8 | €2,228 | €2,298 | +€70 | +3.1% |
| Gross operating margin | 9900 | €169,234 | €110,212 | -€59,021 | -34.9% |
| Operating profit (loss) | 9901 | €87,274 | €29,938 | -€57,336 | -65.7% |
| Financial charges | 65/66B | €55,449 | €68,364 | +€12,915 | +23.3% |
| Recurring financial charges | 65 | €55,449 | €68,364 | +€12,915 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €31,825 | -€38,426 | -€70,251 | |
| Income taxes | 67/77 | €8,968 | €177 | -€8,791 | -98.0% |
| Profit (loss) for the period | 9904 | €22,857 | -€38,603 | -€61,460 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,857 | -€38,603 | -€61,460 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.