Tiny Castermans Pneumologie: 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.
Tiny Castermans Pneumologie
Largest movements
- Receivables within one year +€13,863
up €13,863 (+23.8%), from €58,306 to €72,169
of which Trade receivables: +€20,005
- Tangible fixed assets -€10,147
down €10,147 (-18.1%), from €56,127 to €45,981
of which Furniture and vehicles: -€7,145
- Cash +€8,418
up €8,418 (+11.6%), from €72,627 to €81,045
mainly Net result for the year (+€107,979) and Tax, wage and social debts (+€11,313)
- Reserves +€47,979
up €47,979 (+36.9%), from €130,040 to €178,018
- Other debts -€44,256
down €44,256 (-94.0%), from €47,106 to €2,850
- Tax, wage and social debts +€11,313
up €11,313 (+180%), from €6,297 to €17,610
of which Taxes: +€14,495
- Trade debts -€3,002
down €3,002 (-100%), from €3,002 to €0
- Gross operating margin +€37,143
up €37,143 (+29.5%), from €126,094 to €163,236
- Taxes +€18,730
up €18,730 (+72.7%), from €25,765 to €44,495
- Depreciation +€6,056
up €6,056 (+148%), from €4,090 to €10,147
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 | €190,452 | €202,511 | +€12,059 | +6.3% |
| Fixed assets | 21/28 | €56,127 | €45,981 | -€10,147 | -18.1% |
| Tangible fixed assets | 22/27 | €56,127 | €45,981 | -€10,147 | -18.1% |
| Furniture and vehicles | 24 | €21,314 | €14,170 | -€7,145 | -33.5% |
| Other tangible fixed assets | 26 | €34,813 | €31,811 | -€3,002 | -8.6% |
| Current assets | 29/58 | €134,325 | €156,530 | +€22,206 | +16.5% |
| Amounts receivable within one year | 40/41 | €58,306 | €72,169 | +€13,863 | +23.8% |
| Trade receivables | 40 | €47,928 | €67,933 | +€20,005 | +41.7% |
| Other amounts receivable | 41 | €10,377 | €4,235 | -€6,142 | -59.2% |
| Cash at bank and in hand | 54/58 | €72,627 | €81,045 | +€8,418 | +11.6% |
| Deferred charges and accrued income | 490/1 | €3,392 | €3,317 | -€75 | -2.2% |
| Total equity and liabilities | 10/49 | €190,452 | €202,511 | +€12,059 | +6.3% |
| Equity | 10/15 | €134,040 | €182,018 | +€47,979 | +35.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €130,040 | €178,018 | +€47,979 | +36.9% |
| Distributable reserves | 133 | €130,040 | €178,018 | +€47,979 | +36.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,412 | €20,493 | -€35,920 | -63.7% |
| Amounts payable within one year | 42/48 | €56,412 | €20,493 | -€35,920 | -63.7% |
| Financial debts | 43 | €7 | €33 | +€26 | +371% |
| Credit institutions | 430/8 | €7 | €33 | +€26 | +371% |
| Trade debts | 44 | €3,002 | €0 | -€3,002 | -100% |
| Suppliers | 440/4 | €3,002 | €0 | -€3,002 | -100% |
| Taxes, remuneration and social security | 45 | €6,297 | €17,610 | +€11,313 | +180% |
| Taxes | 450/3 | - | €14,495 | +€14,495 | |
| Remuneration and social security | 454/9 | €6,297 | €3,115 | -€3,182 | -50.5% |
| Other amounts payable | 47/48 | €47,106 | €2,850 | -€44,256 | -94.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,090 | €10,147 | +€6,056 | +148% |
| Other operating charges | 640/8 | €449 | €541 | +€92 | +20.4% |
| Gross operating margin | 9900 | €126,094 | €163,236 | +€37,143 | +29.5% |
| Operating profit (loss) | 9901 | €121,554 | €152,548 | +€30,994 | +25.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €121,480 | €152,473 | +€30,993 | +25.5% |
| Income taxes | 67/77 | €25,765 | €44,495 | +€18,730 | +72.7% |
| Profit (loss) for the period | 9904 | €95,716 | €107,979 | +€12,263 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €95,716 | €107,979 | +€12,263 | +12.8% |
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 29 October 2026 via checked.be.