Boomgaert - Choi: what changed
What changed
Boomgaert - Choi
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€294,952
2024 · €248,941+€46,011
Equity
€736,317
2024 · €477,365+€258,952
Cash
€532,873
2024 · €483,689+€49,184
Balance sheet total
€850,059
2024 · €689,480+€160,579
Largest movements
Assets
- Receivables within one year +€75,000
new in 2025: €75,000
- Cash +€49,184
up €49,184 (+10.2%), from €483,689 to €532,873
mainly Net result for the year (+€294,952) and Depreciation (+€1,980)
- Deferred charges and accrued income +€28,787
up €28,787 (+24.9%), from €115,439 to €144,226
Equity and liabilities
- Reserves +€258,952
up €258,952 (+54.3%), from €477,265 to €736,217
- Tax, wage and social debts -€98,546
down €98,546 (-51.1%), from €192,924 to €94,378
of which Taxes: -€89,596
Income statement
- Gross operating margin +€33,170
up €33,170 (+8.2%), from €402,830 to €436,000
- Taxes -€10,038
down €10,038 (-11.6%), from €86,578 to €76,540
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
€248,941
Gross operating margin
+€33,170
Staff costs
+€2,257
Depreciation
-€1,884
Other operating charges
+€645
Financial income
+€1,671
Financial charges
+€114
Taxes
+€10,038
Result 2025
€294,952
raises the resultlowers the result
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
+€94,772
Investment
-€9,588
Financing
-€36,000
Cash 2024
€483,689
From operations (derived)
+€94,772
Net result for the year
+€294,952
Depreciation
+€1,980
Receivables within one year
-€75,000
Deferred charges and accrued income
-€28,787
Trade debts
-€198
Tax, wage and social debts
-€98,546
Other debts
-€782
Accrued charges and deferred income
+€1,153
Investment (derived)
-€9,588
Investment in fixed assets (net)
-€9,588
Financing
-€36,000
Contributions, distributions and other
-€36,000
Cash 2025
€532,873
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €689,480 | €850,059 | +€160,579 | +23.3% |
| Fixed assets | 21/28 | €10,352 | €17,961 | +€7,609 | +73.5% |
| Tangible fixed assets | 22/27 | €10,352 | €17,961 | +€7,609 | +73.5% |
| Furniture and vehicles | 24 | - | €4,138 | +€4,138 | |
| Other tangible fixed assets | 26 | €10,352 | €13,823 | +€3,471 | +33.5% |
| Current assets | 29/58 | €679,128 | €832,098 | +€152,971 | +22.5% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €75,000 | +€75,000 | |
| Other amounts receivable | 41 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €483,689 | €532,873 | +€49,184 | +10.2% |
| Deferred charges and accrued income | 490/1 | €115,439 | €144,226 | +€28,787 | +24.9% |
| Total equity and liabilities | 10/49 | €689,480 | €850,059 | +€160,579 | +23.3% |
| Equity | 10/15 | €477,365 | €736,317 | +€258,952 | +54.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €477,265 | €736,217 | +€258,952 | +54.3% |
| Distributable reserves | 133 | €477,265 | €736,217 | +€258,952 | +54.3% |
| Amounts payable | 17/49 | €212,115 | €113,742 | -€98,373 | -46.4% |
| Amounts payable within one year | 42/48 | €209,717 | €110,191 | -€99,526 | -47.5% |
| Trade debts | 44 | €9,417 | €9,219 | -€198 | -2.1% |
| Suppliers | 440/4 | €9,417 | €9,219 | -€198 | -2.1% |
| Taxes, remuneration and social security | 45 | €192,924 | €94,378 | -€98,546 | -51.1% |
| Taxes | 450/3 | €177,355 | €87,759 | -€89,596 | -50.5% |
| Remuneration and social security | 454/9 | €15,569 | €6,619 | -€8,950 | -57.5% |
| Other amounts payable | 47/48 | €7,377 | €6,594 | -€782 | -10.6% |
| Accrued charges and deferred income | 492/3 | €2,398 | €3,551 | +€1,153 | +48.1% |
| Remuneration, social security and pensions | 62 | €66,703 | €64,445 | -€2,257 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96 | €1,980 | +€1,884 | +1,961% |
| Other operating charges | 640/8 | €1,526 | €881 | -€645 | -42.3% |
| Gross operating margin | 9900 | €402,830 | €436,000 | +€33,170 | +8.2% |
| Operating profit (loss) | 9901 | €334,505 | €368,694 | +€34,189 | +10.2% |
| Financial income | 75/76B | €1,200 | €2,871 | +€1,671 | +139% |
| Recurring financial income | 75 | €1,200 | €2,871 | +€1,671 | +139% |
| Financial charges | 65/66B | €186 | €73 | -€114 | -61.1% |
| Recurring financial charges | 65 | €186 | €73 | -€114 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €335,519 | €371,492 | +€35,973 | +10.7% |
| Income taxes | 67/77 | €86,578 | €76,540 | -€10,038 | -11.6% |
| Profit (loss) for the period | 9904 | €248,941 | €294,952 | +€46,011 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €248,941 | €294,952 | +€46,011 | +18.5% |
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.