TRAN SURGERY: 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.
What changed
TRAN SURGERY
NACE 86.220, Specialist medical practice
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€98,857
2024 · €138,490-€39,634
Equity
€658,478
2024 · €675,261-€16,783
Cash
€38,533
2024 · €36,499+€2,034
Balance sheet total
€891,892
2024 · €796,490+€95,402
Largest movements
Assets
- Tangible fixed assets +€61,276
up €61,276 (+488.6%), from €12,541 to €73,816
- Deferred charges and accrued income +€16,790
up €16,790 (+23.4%), from €71,635 to €88,424
- Receivables after one year +€13,316
up €13,316 (+2.0%), from €665,816 to €679,132
Equity and liabilities
- Other debts +€57,779
up €57,779 (+99.9%), from €57,860 to €115,640
- Debts after one year +€34,503
new in 2025: €34,503
- Reserves -€16,783
down €16,783 (-2.5%), from €662,861 to €646,078
Income statement
- Gross operating margin -€52,671
down €52,671 (-26.8%), from €196,574 to €143,902
- Taxes -€21,145
down €21,145 (-33.6%), from €62,967 to €41,822
- Depreciation +€2,957
up €2,957 (+55.5%), from €5,328 to €8,285
- Staff costs +€2,533
new in 2025: €2,533
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.
Result 2024
€138,490
Gross operating margin
-€52,671
Staff costs
-€2,533
Depreciation
-€2,957
Other operating charges
-€1,066
Other operating items
-€1,139
Financial income
+€548
Financial charges
-€959
Taxes
+€21,145
Result 2025
€98,857
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.
From operations
+€143,078
Investment
-€69,561
Financing
-€71,483
Cash 2024
€36,499
From operations (derived)
+€143,078
Net result for the year
+€98,857
Depreciation
+€8,285
Receivables after one year
-€13,316
Receivables within one year
-€1,986
Deferred charges and accrued income
-€16,790
Trade debts
+€2,860
Tax, wage and social debts
+€8,176
Other debts
+€57,779
Accrued charges and deferred income
-€787
Investment (derived)
-€69,561
Investment in fixed assets (net)
-€69,561
Financing
-€71,483
Debts after one year
+€34,503
Current portion of long-term debt
+€8,436
Short-term financial debts
+€1,218
Contributions, distributions and other
-€115,640
Cash 2025
€38,533
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €796,490 | €891,892 | +€95,402 | +12.0% |
| Fixed assets | 21/28 | €12,541 | €73,816 | +€61,276 | +488.6% |
| Tangible fixed assets | 22/27 | €12,541 | €73,816 | +€61,276 | +488.6% |
| Furniture and vehicles | 24 | €12,541 | €73,816 | +€61,276 | +488.6% |
| Current assets | 29/58 | €783,950 | €818,076 | +€34,126 | +4.4% |
| Amounts receivable after more than one year | 29 | €665,816 | €679,132 | +€13,316 | +2.0% |
| Other amounts receivable | 291 | €665,816 | €679,132 | +€13,316 | +2.0% |
| Amounts receivable within one year | 40/41 | €10,000 | €11,986 | +€1,986 | +19.9% |
| Trade receivables | 40 | - | €508 | +€508 | |
| Other amounts receivable | 41 | €10,000 | €11,479 | +€1,479 | +14.8% |
| Cash at bank and in hand | 54/58 | €36,499 | €38,533 | +€2,034 | +5.6% |
| Deferred charges and accrued income | 490/1 | €71,635 | €88,424 | +€16,790 | +23.4% |
| Total equity and liabilities | 10/49 | €796,490 | €891,892 | +€95,402 | +12.0% |
| Equity | 10/15 | €675,261 | €658,478 | -€16,783 | -2.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €662,861 | €646,078 | -€16,783 | -2.5% |
| Distributable reserves | 133 | €662,861 | €646,078 | -€16,783 | -2.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €121,230 | €233,415 | +€112,185 | +92.5% |
| Amounts payable after more than one year | 17 | - | €34,503 | +€34,503 | |
| Financial debts | 170/4 | - | €34,503 | +€34,503 | |
| Amounts payable within one year | 42/48 | €120,443 | €198,912 | +€78,469 | +65.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | €8,436 | +€8,436 | |
| Financial debts | 43 | €31,221 | €32,439 | +€1,218 | +3.9% |
| Credit institutions | 430/8 | €31,221 | €32,439 | +€1,218 | +3.9% |
| Trade debts | 44 | €3,394 | €6,254 | +€2,860 | +84.3% |
| Suppliers | 440/4 | €3,394 | €6,254 | +€2,860 | +84.3% |
| Taxes, remuneration and social security | 45 | €27,967 | €36,143 | +€8,176 | +29.2% |
| Taxes | 450/3 | €27,967 | €34,790 | +€6,822 | +24.4% |
| Remuneration and social security | 454/9 | - | €1,354 | +€1,354 | |
| Other amounts payable | 47/48 | €57,860 | €115,640 | +€57,779 | +99.9% |
| Accrued charges and deferred income | 492/3 | €787 | €0 | -€787 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €2,533 | +€2,533 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,328 | €8,285 | +€2,957 | +55.5% |
| Other operating charges | 640/8 | €1,369 | €2,435 | +€1,066 | +77.9% |
| Non-recurring operating charges | 66A | - | €1,139 | +€1,139 | |
| Gross operating margin | 9900 | €196,574 | €143,902 | -€52,671 | -26.8% |
| Operating profit (loss) | 9901 | €189,877 | €129,510 | -€60,367 | -31.8% |
| Financial income | 75/76B | €13,055 | €13,603 | +€548 | +4.2% |
| Recurring financial income | 75 | €13,055 | €13,603 | +€548 | +4.2% |
| Financial charges | 65/66B | €1,474 | €2,434 | +€959 | +65.1% |
| Recurring financial charges | 65 | €1,474 | €2,434 | +€959 | +65.1% |
| Profit (loss) for the period before taxes | 9903 | €201,458 | €140,679 | -€60,779 | -30.2% |
| Income taxes | 67/77 | €62,967 | €41,822 | -€21,145 | -33.6% |
| Profit (loss) for the period | 9904 | €138,490 | €98,857 | -€39,634 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €138,490 | €98,857 | -€39,634 | -28.6% |
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 10 October 2026 via checked.be.