surgical solutions: 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.
surgical solutions
Largest movements
- Cash -€64,415
down €64,415 (-78.4%), from €82,130 to €17,715
mainly Contributions, distributions and other (-€77,000) and Trade debts (-€48,711)
- Receivables within one year +€47,196
up €47,196 (+24.6%), from €191,940 to €239,136
- Financial fixed assets +€27,000
new in 2025: €27,000
- Tangible fixed assets -€8,305
down €8,305 (-21.6%), from €38,489 to €30,183
of which Furniture and vehicles: -€7,891
- Other debts +€50,500
up €50,500 (+191%), from €26,500 to €77,000
- Trade debts -€48,711
down €48,711 (-88.7%), from €54,928 to €6,217
- Tax, wage and social debts +€24,557
up €24,557 (+9,183%), from €267 to €24,824
- Reserves -€17,813
down €17,813 (-8.9%), from €201,037 to €183,224
of which Distributable reserves: -€15,821
- Debts after one year -€6,899
down €6,899 (-79.5%), from €8,674 to €1,775
- Gross operating margin +€99,236
up €99,236, from -€1,577 to €97,659
- Taxes +€24,289
up €24,289 (+9,083%), from €267 to €24,557
- Depreciation +€2,110
up €2,110 (+23.6%), from €8,959 to €11,069
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.
Derived cash bridge
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 | €317,239 | €318,599 | +€1,360 | +0.4% |
| Fixed assets | 21/28 | €38,489 | €57,183 | +€18,695 | +48.6% |
| Tangible fixed assets | 22/27 | €38,489 | €30,183 | -€8,305 | -21.6% |
| Plant, machinery and equipment | 23 | €947 | €532 | -€415 | -43.8% |
| Furniture and vehicles | 24 | €37,542 | €29,651 | -€7,891 | -21.0% |
| Financial fixed assets | 28 | - | €27,000 | +€27,000 | |
| Current assets | 29/58 | €278,751 | €261,416 | -€17,335 | -6.2% |
| Amounts receivable within one year | 40/41 | €191,940 | €239,136 | +€47,196 | +24.6% |
| Other amounts receivable | 41 | €191,940 | €239,136 | +€47,196 | +24.6% |
| Cash at bank and in hand | 54/58 | €82,130 | €17,715 | -€64,415 | -78.4% |
| Deferred charges and accrued income | 490/1 | €4,681 | €4,565 | -€116 | -2.5% |
| Total equity and liabilities | 10/49 | €317,239 | €318,599 | +€1,360 | +0.4% |
| Equity | 10/15 | €219,697 | €201,884 | -€17,813 | -8.1% |
| Contributions | 10/11 | €18,660 | €18,660 | = | 0.0% |
| Reserves | 13 | €201,037 | €183,224 | -€17,813 | -8.9% |
| Non-distributable reserves | 130/1 | €1,866 | €0 | -€1,866 | -100% |
| Reserves not available under the articles | 1311 | €1,866 | €0 | -€1,866 | -100% |
| Tax-exempt reserves | 132 | €126 | €0 | -€126 | -100% |
| Distributable reserves | 133 | €199,045 | €183,224 | -€15,821 | -7.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €97,543 | €116,715 | +€19,172 | +19.7% |
| Amounts payable after more than one year | 17 | €8,674 | €1,775 | -€6,899 | -79.5% |
| Financial debts | 170/4 | €8,674 | €1,775 | -€6,899 | -79.5% |
| Amounts payable within one year | 42/48 | €88,868 | €114,940 | +€26,071 | +29.3% |
| Current portion of amounts payable after more than one year | 42 | €6,586 | €6,899 | +€313 | +4.7% |
| Financial debts | 43 | €587 | €0 | -€587 | -100% |
| Credit institutions | 430/8 | €587 | €0 | -€587 | -100% |
| Trade debts | 44 | €54,928 | €6,217 | -€48,711 | -88.7% |
| Suppliers | 440/4 | €54,928 | €6,217 | -€48,711 | -88.7% |
| Taxes, remuneration and social security | 45 | €267 | €24,824 | +€24,557 | +9,183% |
| Taxes | 450/3 | €267 | €24,824 | +€24,557 | +9,183% |
| Other amounts payable | 47/48 | €26,500 | €77,000 | +€50,500 | +191% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,959 | €11,069 | +€2,110 | +23.6% |
| Other operating charges | 640/8 | €475 | €1,267 | +€792 | +167% |
| Gross operating margin | 9900 | -€1,577 | €97,659 | +€99,236 | |
| Operating profit (loss) | 9901 | -€11,011 | €85,323 | +€96,334 | |
| Financial income | 75/76B | €750 | €2 | -€748 | -99.7% |
| Recurring financial income | 75 | €750 | €2 | -€748 | -99.7% |
| Financial charges | 65/66B | €1,055 | €1,581 | +€526 | +49.9% |
| Recurring financial charges | 65 | €1,055 | €1,581 | +€526 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,316 | €83,744 | +€95,060 | |
| Income taxes | 67/77 | €267 | €24,557 | +€24,289 | +9,083% |
| Profit (loss) for the period | 9904 | -€11,583 | €59,187 | +€70,771 | |
| Transfer from tax-exempt reserves | 789 | - | €126 | +€126 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,583 | €59,313 | +€70,897 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.