VA FOR 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.
VA FOR SURGERY
Largest movements
- Cash -€6,871
down €6,871 (-18.6%), from €36,948 to €30,078
mainly Tax, wage and social debts (-€9,889) and Debts after one year (-€2,903)
- Tangible fixed assets -€6,061
down €6,061 (-26.7%), from €22,666 to €16,605
- Receivables within one year +€2,575
up €2,575 (+20.1%), from €12,823 to €15,398
of which Other amounts receivable: +€3,006
- Tax, wage and social debts -€9,889
down €9,889 (-69.2%), from €14,287 to €4,398
- Debts after one year -€2,903
down €2,903 (-16.3%), from €17,838 to €14,935
- Profit (loss) carried forward +€1,524
up €1,524 (+62.1%), from €2,453 to €3,977
- Gross operating margin -€14,769
down €14,769 (-53.6%), from €27,531 to €12,762
- Taxes -€3,262
down €3,262 (-56.7%), from €5,756 to €2,494
- Other operating charges -€473
down €473 (-40.4%), from €1,170 to €698
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 | €73,887 | €63,277 | -€10,610 | -14.4% |
| Fixed assets | 21/28 | €22,666 | €16,605 | -€6,061 | -26.7% |
| Tangible fixed assets | 22/27 | €22,666 | €16,605 | -€6,061 | -26.7% |
| Furniture and vehicles | 24 | €22,666 | €16,605 | -€6,061 | -26.7% |
| Current assets | 29/58 | €51,221 | €46,672 | -€4,549 | -8.9% |
| Amounts receivable within one year | 40/41 | €12,823 | €15,398 | +€2,575 | +20.1% |
| Trade receivables | 40 | €12,673 | €12,241 | -€431 | -3.4% |
| Other amounts receivable | 41 | €150 | €3,156 | +€3,006 | +2,004% |
| Cash at bank and in hand | 54/58 | €36,948 | €30,078 | -€6,871 | -18.6% |
| Deferred charges and accrued income | 490/1 | €1,450 | €1,196 | -€253 | -17.5% |
| Total equity and liabilities | 10/49 | €73,887 | €63,277 | -€10,610 | -14.4% |
| Equity | 10/15 | €36,453 | €37,977 | +€1,524 | +4.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €32,000 | €32,000 | = | 0.0% |
| Distributable reserves | 133 | €32,000 | €32,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,453 | €3,977 | +€1,524 | +62.1% |
| Amounts payable | 17/49 | €37,434 | €25,300 | -€12,134 | -32.4% |
| Amounts payable after more than one year | 17 | €17,838 | €14,935 | -€2,903 | -16.3% |
| Financial debts | 170/4 | €17,838 | €14,935 | -€2,903 | -16.3% |
| Amounts payable within one year | 42/48 | €19,596 | €10,365 | -€9,231 | -47.1% |
| Current portion of amounts payable after more than one year | 42 | €2,792 | €2,903 | +€111 | +4.0% |
| Trade debts | 44 | - | €546 | +€546 | |
| Suppliers | 440/4 | - | €546 | +€546 | |
| Taxes, remuneration and social security | 45 | €14,287 | €4,398 | -€9,889 | -69.2% |
| Taxes | 450/3 | €14,287 | €4,398 | -€9,889 | -69.2% |
| Other amounts payable | 47/48 | €2,517 | €2,517 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,524 | €6,470 | -€54 | -0.8% |
| Other operating charges | 640/8 | €1,170 | €698 | -€473 | -40.4% |
| Gross operating margin | 9900 | €27,531 | €12,762 | -€14,769 | -53.6% |
| Operating profit (loss) | 9901 | €19,836 | €5,594 | -€14,242 | -71.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,326 | €1,577 | +€251 | +18.9% |
| Recurring financial charges | 65 | €910 | €950 | +€40 | +4.4% |
| Non-recurring financial charges | 66B | €416 | €627 | +€211 | +50.6% |
| Profit (loss) for the period before taxes | 9903 | €18,510 | €4,017 | -€14,493 | -78.3% |
| Income taxes | 67/77 | €5,756 | €2,494 | -€3,262 | -56.7% |
| Profit (loss) for the period | 9904 | €12,754 | €1,524 | -€11,230 | -88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,754 | €1,524 | -€11,230 | -88.1% |
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 15 October 2026 via checked.be.