SURGICAL HELP: 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.
SURGICAL HELP
Largest movements
- Current investments +€140,000
new in 2025: €140,000
- Receivables within one year +€59,146
up €59,146 (+26.9%), from €219,655 to €278,801
of which Trade receivables: +€65,142
- Cash +€37,763
up €37,763 (+10.8%), from €349,174 to €386,937
mainly Other debts (+€488,896) and Net result for the year (+€241,475)
- Tangible fixed assets -€13,476
down €13,476 (-89.8%), from €15,015 to €1,539
of which Furniture and vehicles: -€11,908
- Other debts +€488,896
new in 2025: €488,896
- Reserves -€382,468
down €382,468 (-99.5%), from €384,328 to €1,860
of which Distributable reserves: -€380,480
- Tax, wage and social debts +€174,233
up €174,233 (+619.4%), from €28,130 to €202,363
- Profit (loss) carried forward -€66,087
down €66,087 (-100.0%), from €66,087 to €0
- Trade debts +€16,959
up €16,959 (+19.3%), from €87,958 to €104,917
- Gross operating margin +€122,903
up €122,903 (+56.0%), from €219,664 to €342,567
- Taxes +€12,848
up €12,848 (+16.8%), from €76,405 to €89,253
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 | €583,844 | €807,277 | +€223,433 | +38.3% |
| Fixed assets | 21/28 | €15,015 | €1,539 | -€13,476 | -89.8% |
| Tangible fixed assets | 22/27 | €15,015 | €1,539 | -€13,476 | -89.8% |
| Plant, machinery and equipment | 23 | €3,107 | €1,539 | -€1,568 | -50.5% |
| Furniture and vehicles | 24 | €11,908 | - | -€11,908 | |
| Current assets | 29/58 | €568,829 | €805,738 | +€236,909 | +41.6% |
| Amounts receivable within one year | 40/41 | €219,655 | €278,801 | +€59,146 | +26.9% |
| Trade receivables | 40 | €213,659 | €278,801 | +€65,142 | +30.5% |
| Other amounts receivable | 41 | €5,996 | - | -€5,996 | |
| Current investments | 50/53 | - | €140,000 | +€140,000 | |
| Cash at bank and in hand | 54/58 | €349,174 | €386,937 | +€37,763 | +10.8% |
| Total equity and liabilities | 10/49 | €583,844 | €807,277 | +€223,433 | +38.3% |
| Equity | 10/15 | €456,615 | €8,060 | -€448,555 | -98.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €384,328 | €1,860 | -€382,468 | -99.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,988 | - | -€1,988 | |
| Distributable reserves | 133 | €380,480 | - | -€380,480 | |
| Profit (loss) carried forward | 14 | €66,087 | €0 | -€66,087 | -100.0% |
| Provisions and deferred taxes | 16 | €812 | - | -€812 | |
| Deferred taxes | 168 | €812 | - | -€812 | |
| Amounts payable | 17/49 | €126,417 | €799,217 | +€672,800 | +532.2% |
| Amounts payable within one year | 42/48 | €126,417 | €799,217 | +€672,800 | +532.2% |
| Current portion of amounts payable after more than one year | 42 | €10,329 | €3,041 | -€7,288 | -70.6% |
| Trade debts | 44 | €87,958 | €104,917 | +€16,959 | +19.3% |
| Suppliers | 440/4 | €87,958 | €104,917 | +€16,959 | +19.3% |
| Taxes, remuneration and social security | 45 | €28,130 | €202,363 | +€174,233 | +619.4% |
| Taxes | 450/3 | €28,130 | €202,363 | +€174,233 | +619.4% |
| Other amounts payable | 47/48 | - | €488,896 | +€488,896 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,660 | €13,476 | -€2,184 | -13.9% |
| Other operating charges | 640/8 | €624 | €542 | -€82 | -13.1% |
| Gross operating margin | 9900 | €219,664 | €342,567 | +€122,903 | +56.0% |
| Operating profit (loss) | 9901 | €203,380 | €328,549 | +€125,169 | +61.5% |
| Financial charges | 65/66B | €1,379 | €621 | -€758 | -55.0% |
| Recurring financial charges | 65 | €1,379 | €621 | -€758 | -55.0% |
| Profit (loss) for the period before taxes | 9903 | €202,001 | €327,928 | +€125,927 | +62.3% |
| Transfer from deferred taxes | 780 | €2,800 | €2,800 | = | 0.0% |
| Income taxes | 67/77 | €76,405 | €89,253 | +€12,848 | +16.8% |
| Profit (loss) for the period | 9904 | €128,396 | €241,475 | +€113,079 | +88.1% |
| Transfer from tax-exempt reserves | 789 | €1,988 | €1,988 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €130,384 | €243,463 | +€113,079 | +86.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.