TAB CHIRURGIE: 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.
TAB CHIRURGIE
Largest movements
- Cash +€53,416
up €53,416 (+52.9%), from €100,990 to €154,405
mainly Net result for the year (+€87,209) and Tax, wage and social debts (+€7,765)
- Reserves +€83,489
up €83,489 (+152%), from €54,904 to €138,392
of which Distributable reserves: +€89,069
- Other debts -€37,694
down €37,694 (-72.1%), from €52,272 to €14,578
- Tax, wage and social debts +€7,765
up €7,765 (+79.1%), from €9,816 to €17,581
- Trade debts +€3,251
up €3,251 (+432%), from €753 to €4,004
- Gross operating margin +€21,316
up €21,316 (+20.8%), from €102,348 to €123,664
- Taxes +€11,268
up €11,268 (+45.2%), from €24,904 to €36,171
- Depreciation -€7,838
down €7,838 (-94.8%), from €8,271 to €433
- Financial income -€1,642
down €1,642 (-29.6%), from €5,546 to €3,904
- Financial charges -€1,596
down €1,596 (-30.6%), from €5,225 to €3,628
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 | €223,250 | €278,344 | +€55,094 | +24.7% |
| Fixed assets | 21/28 | €22 | €1,391 | +€1,369 | +6,184% |
| Tangible fixed assets | 22/27 | €22 | €1,391 | +€1,369 | +6,184% |
| Plant, machinery and equipment | 23 | €22 | €1,391 | +€1,369 | +6,184% |
| Current assets | 29/58 | €223,228 | €276,952 | +€53,724 | +24.1% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €100,990 | €154,405 | +€53,416 | +52.9% |
| Deferred charges and accrued income | 490/1 | €2,238 | €2,547 | +€309 | +13.8% |
| Total equity and liabilities | 10/49 | €223,250 | €278,344 | +€55,094 | +24.7% |
| Equity | 10/15 | €110,704 | €194,192 | +€83,489 | +75.4% |
| Contributions | 10/11 | €55,800 | €55,800 | = | 0.0% |
| Contributions outside capital | 11 | €55,800 | - | -€55,800 | |
| Other | 1109/19 | €55,800 | - | -€55,800 | |
| Reserves | 13 | €54,904 | €138,392 | +€83,489 | +152% |
| Non-distributable reserves | 130/1 | €5,580 | - | -€5,580 | |
| Legal reserve | 130 | €5,580 | - | -€5,580 | |
| Distributable reserves | 133 | €49,324 | €138,392 | +€89,069 | +181% |
| Provisions and deferred taxes | 16 | €41,708 | €41,708 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €41,708 | €41,708 | = | 0.0% |
| Pensions and similar obligations | 160 | €41,708 | €41,708 | = | 0.0% |
| Amounts payable | 17/49 | €70,838 | €42,443 | -€28,395 | -40.1% |
| Amounts payable within one year | 42/48 | €69,008 | €40,213 | -€28,795 | -41.7% |
| Current portion of amounts payable after more than one year | 42 | €6,167 | €4,050 | -€2,117 | -34.3% |
| Trade debts | 44 | €753 | €4,004 | +€3,251 | +432% |
| Suppliers | 440/4 | €753 | €4,004 | +€3,251 | +432% |
| Taxes, remuneration and social security | 45 | €9,816 | €17,581 | +€7,765 | +79.1% |
| Taxes | 450/3 | €9,816 | €17,581 | +€7,765 | +79.1% |
| Other amounts payable | 47/48 | €52,272 | €14,578 | -€37,694 | -72.1% |
| Accrued charges and deferred income | 492/3 | €1,830 | €2,230 | +€400 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,271 | €433 | -€7,838 | -94.8% |
| Other operating charges | 640/8 | €171 | €127 | -€44 | -25.9% |
| Gross operating margin | 9900 | €102,348 | €123,664 | +€21,316 | +20.8% |
| Operating profit (loss) | 9901 | €93,906 | €123,104 | +€29,198 | +31.1% |
| Financial income | 75/76B | €5,546 | €3,904 | -€1,642 | -29.6% |
| Recurring financial income | 75 | €5,546 | €3,904 | -€1,642 | -29.6% |
| Financial charges | 65/66B | €5,225 | €3,628 | -€1,596 | -30.6% |
| Recurring financial charges | 65 | €5,225 | €3,628 | -€1,596 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €94,228 | €123,380 | +€29,152 | +30.9% |
| Income taxes | 67/77 | €24,904 | €36,171 | +€11,268 | +45.2% |
| Profit (loss) for the period | 9904 | €69,324 | €87,209 | +€17,885 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €69,324 | €87,209 | +€17,885 | +25.8% |
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 30 October 2026 via checked.be.