BENENGUEYE General Practitioner: 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.
BENENGUEYE General Practitioner
Largest movements
- Receivables after one year +€20,085
new in 2025: €20,085
- Cash +€18,572
up €18,572 (+67.6%), from €27,489 to €46,061
mainly Net result for the year (+€19,852) and Depreciation (+€10,687)
- Tangible fixed assets -€10,085
down €10,085 (-23.7%), from €42,536 to €32,451
- Deferred charges and accrued income -€6,801
down €6,801 (-73.6%), from €9,240 to €2,439
- Profit (loss) carried forward +€19,852
up €19,852 (+57.3%), from €34,672 to €54,524
- Tax, wage and social debts +€9,095
up €9,095 (+337%), from €2,700 to €11,795
- Debts after one year -€8,023
down €8,023 (-27.1%), from €29,554 to €21,531
- Gross operating margin -€15,075
down €15,075 (-27.7%), from €54,505 to €39,430
- Taxes -€5,073
down €5,073 (-42.5%), from €11,940 to €6,867
- Depreciation +€4,315
up €4,315 (+67.7%), from €6,372 to €10,687
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 | €79,325 | €101,323 | +€21,998 | +27.7% |
| Fixed assets | 21/28 | €42,536 | €32,451 | -€10,085 | -23.7% |
| Tangible fixed assets | 22/27 | €42,536 | €32,451 | -€10,085 | -23.7% |
| Furniture and vehicles | 24 | €42,536 | €32,451 | -€10,085 | -23.7% |
| Current assets | 29/58 | €36,789 | €68,872 | +€32,083 | +87.2% |
| Amounts receivable after more than one year | 29 | - | €20,085 | +€20,085 | |
| Other amounts receivable | 291 | - | €20,085 | +€20,085 | |
| Amounts receivable within one year | 40/41 | €60 | €287 | +€227 | +378% |
| Other amounts receivable | 41 | €60 | €287 | +€227 | +378% |
| Cash at bank and in hand | 54/58 | €27,489 | €46,061 | +€18,572 | +67.6% |
| Deferred charges and accrued income | 490/1 | €9,240 | €2,439 | -€6,801 | -73.6% |
| Total equity and liabilities | 10/49 | €79,325 | €101,323 | +€21,998 | +27.7% |
| Equity | 10/15 | €35,672 | €55,524 | +€19,852 | +55.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,672 | €54,524 | +€19,852 | +57.3% |
| Amounts payable | 17/49 | €43,653 | €45,799 | +€2,146 | +4.9% |
| Amounts payable after more than one year | 17 | €29,554 | €21,531 | -€8,023 | -27.1% |
| Financial debts | 170/4 | €29,554 | €21,531 | -€8,023 | -27.1% |
| Amounts payable within one year | 42/48 | €14,099 | €24,268 | +€10,169 | +72.1% |
| Current portion of amounts payable after more than one year | 42 | €7,706 | €8,023 | +€317 | +4.1% |
| Trade debts | 44 | €1,243 | €2,010 | +€767 | +61.7% |
| Suppliers | 440/4 | €1,243 | €2,010 | +€767 | +61.7% |
| Taxes, remuneration and social security | 45 | €2,700 | €11,795 | +€9,095 | +337% |
| Taxes | 450/3 | €2,700 | €11,795 | +€9,095 | +337% |
| Other amounts payable | 47/48 | €2,450 | €2,440 | -€10 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,372 | €10,687 | +€4,315 | +67.7% |
| Other operating charges | 640/8 | €428 | €584 | +€156 | +36.4% |
| Gross operating margin | 9900 | €54,505 | €39,430 | -€15,075 | -27.7% |
| Operating profit (loss) | 9901 | €47,705 | €28,159 | -€19,546 | -41.0% |
| Financial income | 75/76B | - | €85 | +€85 | |
| Recurring financial income | 75 | - | €85 | +€85 | |
| Financial charges | 65/66B | €1,093 | €1,525 | +€432 | +39.5% |
| Recurring financial charges | 65 | €1,093 | €1,525 | +€432 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | €46,612 | €26,719 | -€19,893 | -42.7% |
| Income taxes | 67/77 | €11,940 | €6,867 | -€5,073 | -42.5% |
| Profit (loss) for the period | 9904 | €34,672 | €19,852 | -€14,820 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,672 | €19,852 | -€14,820 | -42.7% |
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 24 October 2026 via checked.be.