ANDRADE-EVRARD: what changed
What changed
ANDRADE-EVRARD
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€109,638
2024 · €98,753+€10,886
Equity
€683,426
2024 · €864,834-€181,408
Cash
€565,021
2024 · €775,124-€210,103
Balance sheet total
€915,344
2024 · €1.1m-€208,686
Largest movements
Assets
- Cash -€210,103
down €210,103 (-27.1%), from €775,124 to €565,021
mainly Contributions, distributions and other (-€291,046) and Receivables within one year (-€25,529)
- Tangible fixed assets -€25,589
down €25,589 (-9.0%), from €285,181 to €259,592
of which Furniture and vehicles: -€14,488
- Receivables within one year +€25,529
up €25,529 (+42.5%), from €60,000 to €85,529
of which Trade receivables: +€17,000
Equity and liabilities
- Reserves -€177,908
down €177,908 (-21.1%), from €841,234 to €663,326
of which Tax-exempt reserves: -€96,830
- Debts after one year -€22,547
down €22,547 (-15.5%), from €145,078 to €122,531
Income statement
- Gross operating margin +€12,265
up €12,265 (+6.4%), from €192,424 to €204,689
- Taxes +€4,843
up €4,843 (+8.1%), from €59,846 to €64,689
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€98,753
Gross operating margin
+€12,265
Staff costs
+€995
Depreciation
+€140
Other operating charges
+€24
Other operating items
-€64
Financial income
+€631
Financial charges
+€1,738
Taxes
-€4,843
Result 2025
€109,638
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€114,348
Investment
-€569
Financing
-€323,882
Cash 2024
€775,124
From operations (derived)
+€114,348
Net result for the year
+€109,638
Depreciation
+€26,158
Receivables within one year
-€25,529
Deferred charges and accrued income
-€1,477
Trade debts
+€106
Tax, wage and social debts
+€9,821
Other debts
-€4,369
Investment (derived)
-€569
Investment in fixed assets (net)
-€569
Financing
-€323,882
Debts after one year
-€22,547
Current portion of long-term debt
-€10,289
Contributions, distributions and other
-€291,046
Cash 2025
€565,021
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,124,030 | €915,344 | -€208,686 | -18.6% |
| Fixed assets | 21/28 | €285,231 | €259,642 | -€25,589 | -9.0% |
| Tangible fixed assets | 22/27 | €285,181 | €259,592 | -€25,589 | -9.0% |
| Land and buildings | 22 | €248,787 | €237,687 | -€11,101 | -4.5% |
| Furniture and vehicles | 24 | €36,393 | €21,905 | -€14,488 | -39.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €838,799 | €655,702 | -€183,097 | -21.8% |
| Amounts receivable within one year | 40/41 | €60,000 | €85,529 | +€25,529 | +42.5% |
| Trade receivables | 40 | - | €17,000 | +€17,000 | |
| Other amounts receivable | 41 | €60,000 | €68,529 | +€8,529 | +14.2% |
| Cash at bank and in hand | 54/58 | €775,124 | €565,021 | -€210,103 | -27.1% |
| Deferred charges and accrued income | 490/1 | €3,676 | €5,152 | +€1,477 | +40.2% |
| Total equity and liabilities | 10/49 | €1,124,030 | €915,344 | -€208,686 | -18.6% |
| Equity | 10/15 | €864,834 | €683,426 | -€181,408 | -21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €841,234 | €663,326 | -€177,908 | -21.1% |
| Non-distributable reserves | 130/1 | €653,295 | €588,224 | -€65,072 | -10.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €651,435 | €586,364 | -€65,072 | -10.0% |
| Tax-exempt reserves | 132 | €96,830 | - | -€96,830 | |
| Distributable reserves | 133 | €91,108 | €75,103 | -€16,006 | -17.6% |
| Profit (loss) carried forward | 14 | €5,000 | €1,500 | -€3,500 | -70.0% |
| Amounts payable | 17/49 | €259,196 | €231,918 | -€27,278 | -10.5% |
| Amounts payable after more than one year | 17 | €145,078 | €122,531 | -€22,547 | -15.5% |
| Financial debts | 170/4 | €145,078 | €122,531 | -€22,547 | -15.5% |
| Amounts payable within one year | 42/48 | €114,118 | €109,387 | -€4,731 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €30,324 | €20,035 | -€10,289 | -33.9% |
| Trade debts | 44 | €2,683 | €2,789 | +€106 | +4.0% |
| Suppliers | 440/4 | €2,683 | €2,789 | +€106 | +4.0% |
| Taxes, remuneration and social security | 45 | €61,742 | €71,563 | +€9,821 | +15.9% |
| Taxes | 450/3 | €61,742 | €71,118 | +€9,376 | +15.2% |
| Remuneration and social security | 454/9 | - | €445 | +€445 | |
| Other amounts payable | 47/48 | €19,369 | €15,000 | -€4,369 | -22.6% |
| Non-recurring operating income | 76A | - | €239 | +€239 | |
| Remuneration, social security and pensions | 62 | €2,779 | €1,784 | -€995 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,298 | €26,158 | -€140 | -0.5% |
| Other operating charges | 640/8 | €3,183 | €3,159 | -€24 | -0.7% |
| Non-recurring operating charges | 66A | €63 | €127 | +€64 | +101% |
| Gross operating margin | 9900 | €192,424 | €204,689 | +€12,265 | +6.4% |
| Operating profit (loss) | 9901 | €160,101 | €173,461 | +€13,360 | +8.3% |
| Financial income | 75/76B | €6,188 | €6,819 | +€631 | +10.2% |
| Recurring financial income | 75 | €6,188 | €6,819 | +€631 | +10.2% |
| Financial charges | 65/66B | €7,690 | €5,952 | -€1,738 | -22.6% |
| Recurring financial charges | 65 | €7,690 | €5,952 | -€1,738 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €158,599 | €174,328 | +€15,729 | +9.9% |
| Income taxes | 67/77 | €59,846 | €64,689 | +€4,843 | +8.1% |
| Profit (loss) for the period | 9904 | €98,753 | €109,638 | +€10,886 | +11.0% |
| Transfer from tax-exempt reserves | 789 | €109,460 | €96,830 | -€12,630 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €208,213 | €206,468 | -€1,744 | -0.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.