SURGEONSPLACE.COM: 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.
SURGEONSPLACE.COM
Largest movements
- Tangible fixed assets -€77,859
down €77,859 (-4.9%), from €1.6m to €1.5m
of which Land and buildings: -€76,788
- Debts after one year -€137,195
down €137,195 (-12.8%), from €1.1m to €932,330
- Other debts +€66,995
up €66,995 (+25.3%), from €264,312 to €331,307
- Other operating charges -€103,745
down €103,745 (-90.1%), from €115,144 to €11,399
- Gross operating margin -€72,440
down €72,440 (-35.7%), from €203,011 to €130,570
- Financial charges +€2,130
up €2,130 (+6.7%), from €31,754 to €33,883
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 | €1,674,194 | €1,609,612 | -€64,582 | -3.9% |
| Fixed assets | 21/28 | €1,631,973 | €1,554,114 | -€77,859 | -4.8% |
| Tangible fixed assets | 22/27 | €1,581,973 | €1,504,114 | -€77,859 | -4.9% |
| Land and buildings | 22 | €1,577,908 | €1,501,120 | -€76,788 | -4.9% |
| Plant, machinery and equipment | 23 | €4,065 | €2,994 | -€1,071 | -26.3% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €42,222 | €55,498 | +€13,276 | +31.4% |
| Amounts receivable within one year | 40/41 | €23,634 | €39,274 | +€15,640 | +66.2% |
| Trade receivables | 40 | €708 | €6,424 | +€5,716 | +807.0% |
| Other amounts receivable | 41 | €22,925 | €32,850 | +€9,925 | +43.3% |
| Cash at bank and in hand | 54/58 | €15,426 | €16,224 | +€798 | +5.2% |
| Deferred charges and accrued income | 490/1 | €3,163 | €0 | -€3,163 | -100.0% |
| Total equity and liabilities | 10/49 | €1,674,194 | €1,609,612 | -€64,582 | -3.9% |
| Equity | 10/15 | €196,216 | €203,646 | +€7,430 | +3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €190,016 | €197,446 | +€7,430 | +3.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €188,161 | €195,591 | +€7,430 | +3.9% |
| Amounts payable | 17/49 | €1,477,978 | €1,405,966 | -€72,012 | -4.9% |
| Amounts payable after more than one year | 17 | €1,069,525 | €932,330 | -€137,195 | -12.8% |
| Financial debts | 170/4 | €1,069,525 | €932,330 | -€137,195 | -12.8% |
| Amounts payable within one year | 42/48 | €408,453 | €473,636 | +€65,183 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | €133,722 | €137,195 | +€3,473 | +2.6% |
| Trade debts | 44 | €10,419 | €5,134 | -€5,284 | -50.7% |
| Suppliers | 440/4 | €10,419 | €5,134 | -€5,284 | -50.7% |
| Other amounts payable | 47/48 | €264,312 | €331,307 | +€66,995 | +25.3% |
| Non-recurring operating income | 76A | €89,889 | €0 | -€89,889 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,540 | €77,859 | +€319 | +0.4% |
| Other operating charges | 640/8 | €115,144 | €11,399 | -€103,745 | -90.1% |
| Gross operating margin | 9900 | €203,011 | €130,570 | -€72,440 | -35.7% |
| Operating profit (loss) | 9901 | €10,327 | €41,313 | +€30,986 | +300.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -96.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -96.8% |
| Financial charges | 65/66B | €31,754 | €33,883 | +€2,130 | +6.7% |
| Recurring financial charges | 65 | €31,754 | €33,883 | +€2,130 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,426 | €7,430 | +€28,856 | |
| Profit (loss) for the period | 9904 | -€21,426 | €7,430 | +€28,856 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,426 | €7,430 | +€28,856 |
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 4 October 2026 via checked.be.