SS SURGERY: what changed
Two fiscal 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.
SS SURGERY
Largest movements
- Cash +€37,113
up €37,113 (+27.4%), from €135,529 to €172,642
mainly Net result for the year (+€82,374) and Other debts (+€51,346)
- Receivables after one year -€26,000
down €26,000 (-100.0%), from €26,000 to €0
- Current investments +€15,438
up €15,438 (+16.6%), from €92,864 to €108,303
- Tangible fixed assets -€3,376
down €3,376 (-26.3%), from €12,847 to €9,471
of which Furniture and vehicles: -€2,674
- Other debts +€51,346
up €51,346 (+41.0%), from €125,304 to €176,649
- Reserves -€26,620
down €26,620 (-22.3%), from €119,545 to €92,926
of which Distributable reserves: -€26,620
- Gross operating margin -€12,170
down €12,170 (-9.9%), from €122,640 to €110,470
- Taxes -€3,519
down €3,519 (-13.5%), from €26,070 to €22,550
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.
Cash bridge derived
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 | €274,097 | €299,329 | +€25,231 | +9.2% |
| Fixed assets | 21/28 | €12,847 | €9,471 | -€3,376 | -26.3% |
| Tangible fixed assets | 22/27 | €12,847 | €9,471 | -€3,376 | -26.3% |
| Plant, machinery and equipment | 23 | €5,009 | €4,307 | -€703 | -14.0% |
| Furniture and vehicles | 24 | €7,838 | €5,164 | -€2,674 | -34.1% |
| Current assets | 29/58 | €261,250 | €289,858 | +€28,608 | +11.0% |
| Amounts receivable after more than one year | 29 | €26,000 | €0 | -€26,000 | -100.0% |
| Other amounts receivable | 291 | €26,000 | €0 | -€26,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €970 | €2,533 | +€1,562 | +161.0% |
| Other amounts receivable | 41 | €970 | €2,533 | +€1,562 | +161.0% |
| Current investments | 50/53 | €92,864 | €108,303 | +€15,438 | +16.6% |
| Cash at bank and in hand | 54/58 | €135,529 | €172,642 | +€37,113 | +27.4% |
| Deferred charges and accrued income | 490/1 | €5,887 | €6,381 | +€494 | +8.4% |
| Total equity and liabilities | 10/49 | €274,097 | €299,329 | +€25,231 | +9.2% |
| Equity | 10/15 | €138,145 | €111,526 | -€26,620 | -19.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119,545 | €92,926 | -€26,620 | -22.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €119,545 | €92,926 | -€26,620 | -22.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €135,952 | €187,803 | +€51,851 | +38.1% |
| Amounts payable within one year | 42/48 | €135,952 | €187,229 | +€51,277 | +37.7% |
| Financial debts | 43 | €6,783 | €6,765 | -€18 | -0.3% |
| Credit institutions | 430/8 | €6,783 | €6,765 | -€18 | -0.3% |
| Trade debts | 44 | €566 | €515 | -€51 | -9.0% |
| Suppliers | 440/4 | €566 | €515 | -€51 | -9.0% |
| Taxes, remuneration and social security | 45 | €3,300 | €3,300 | = | 0.0% |
| Taxes | 450/3 | €3,300 | €3,300 | = | 0.0% |
| Other amounts payable | 47/48 | €125,304 | €176,649 | +€51,346 | +41.0% |
| Accrued charges and deferred income | 492/3 | - | €574 | +€574 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,813 | €4,852 | +€1,039 | +27.3% |
| Other operating charges | 640/8 | €890 | €911 | +€21 | +2.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €122,640 | €110,470 | -€12,170 | -9.9% |
| Operating profit (loss) | 9901 | €117,937 | €104,706 | -€13,231 | -11.2% |
| Financial income | 75/76B | €854 | €1,113 | +€259 | +30.4% |
| Recurring financial income | 75 | €854 | €1,113 | +€259 | +30.4% |
| Financial charges | 65/66B | €991 | €895 | -€97 | -9.7% |
| Recurring financial charges | 65 | €991 | €895 | -€97 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €117,800 | €104,925 | -€12,875 | -10.9% |
| Income taxes | 67/77 | €26,070 | €22,550 | -€3,519 | -13.5% |
| Profit (loss) for the period | 9904 | €91,730 | €82,374 | -€9,356 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €91,730 | €82,374 | -€9,356 | -10.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.