CABINET MEDICAL DOCTEUR BEEHARRY: what changed
CABINET MEDICAL DOCTEUR BEEHARRY
Largest movements
- Receivables within one year -€37,805
no longer reported in 2022 (was €37,805)
- Tangible fixed assets -€33,305
down €33,305 (-25.7%), from €129,531 to €96,226
of which Furniture and vehicles: -€31,656
- Deferred charges and accrued income +€24,155
up €24,155 (+110%), from €22,000 to €46,155
- Cash +€12,778
up €12,778 (+15.4%), from €83,038 to €95,816
mainly Receivables within one year (+€37,805) and Depreciation (+€33,305)
- Debts after one year -€40,336
down €40,336 (-53.8%), from €74,913 to €34,577
- Trade debts -€27,931
down €27,931 (-95.6%), from €29,218 to €1,287
- Reserves +€22,311
up €22,311 (+23.4%), from €95,380 to €117,691
of which Distributable reserves: +€22,311
- Tax, wage and social debts +€14,175
up €14,175 (+87.0%), from €16,290 to €30,465
of which Taxes: +€13,363
- Gross operating margin +€22,278
up €22,278 (+34.3%), from €64,888 to €87,166
- Staff costs +€6,922
up €6,922 (+87.8%), from €7,881 to €14,803
- Other operating charges +€3,620
up €3,620 (+529%), from €684 to €4,304
- Depreciation +€3,162
up €3,162 (+10.5%), from €30,143 to €33,305
- Taxes -€2,874
down €2,874 (-17.8%), from €16,122 to €13,248
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €272,445 | €238,268 | -€34,177 | -12.5% |
| Fixed assets | 21/28 | €129,602 | €96,297 | -€33,305 | -25.7% |
| Tangible fixed assets | 22/27 | €129,531 | €96,226 | -€33,305 | -25.7% |
| Furniture and vehicles | 24 | €123,532 | €91,877 | -€31,656 | -25.6% |
| Other tangible fixed assets | 26 | €5,999 | €4,349 | -€1,650 | -27.5% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €142,843 | €141,971 | -€871 | -0.6% |
| Amounts receivable within one year | 40/41 | €37,805 | - | -€37,805 | |
| Trade receivables | 40 | €37,805 | - | -€37,805 | |
| Cash at bank and in hand | 54/58 | €83,038 | €95,816 | +€12,778 | +15.4% |
| Deferred charges and accrued income | 490/1 | €22,000 | €46,155 | +€24,155 | +110% |
| Total equity and liabilities | 10/49 | €272,445 | €238,268 | -€34,177 | -12.5% |
| Equity | 10/15 | €107,780 | €130,091 | +€22,311 | +20.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €95,380 | €117,691 | +€22,311 | +23.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €39,453 | €39,453 | = | 0.0% |
| Distributable reserves | 133 | €54,067 | €76,379 | +€22,311 | +41.3% |
| Amounts payable | 17/49 | €164,665 | €108,177 | -€56,488 | -34.3% |
| Amounts payable after more than one year | 17 | €74,913 | €34,577 | -€40,336 | -53.8% |
| Financial debts | 170/4 | €74,913 | €34,577 | -€40,336 | -53.8% |
| Amounts payable within one year | 42/48 | €86,992 | €73,538 | -€13,453 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €41,484 | €40,336 | -€1,148 | -2.8% |
| Trade debts | 44 | €29,218 | €1,287 | -€27,931 | -95.6% |
| Suppliers | 440/4 | €29,218 | €1,287 | -€27,931 | -95.6% |
| Taxes, remuneration and social security | 45 | €16,290 | €30,465 | +€14,175 | +87.0% |
| Taxes | 450/3 | €16,122 | €29,485 | +€13,363 | +82.9% |
| Remuneration and social security | 454/9 | €168 | €980 | +€812 | +485% |
| Other amounts payable | 47/48 | - | €1,450 | +€1,450 | |
| Accrued charges and deferred income | 492/3 | €2,760 | €62 | -€2,698 | -97.8% |
| Non-recurring operating income | 76A | €12,000 | - | -€12,000 | |
| Remuneration, social security and pensions | 62 | €7,881 | €14,803 | +€6,922 | +87.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,143 | €33,305 | +€3,162 | +10.5% |
| Other operating charges | 640/8 | €684 | €4,304 | +€3,620 | +529% |
| Gross operating margin | 9900 | €64,888 | €87,166 | +€22,278 | +34.3% |
| Operating profit (loss) | 9901 | €26,180 | €34,754 | +€8,574 | +32.7% |
| Financial income | 75/76B | - | €1,902 | +€1,902 | |
| Recurring financial income | 75 | - | €1,902 | +€1,902 | |
| Financial charges | 65/66B | €1,710 | €1,096 | -€614 | -35.9% |
| Recurring financial charges | 65 | €1,710 | €1,096 | -€614 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €24,470 | €35,560 | +€11,090 | +45.3% |
| Income taxes | 67/77 | €16,122 | €13,248 | -€2,874 | -17.8% |
| Profit (loss) for the period | 9904 | €8,348 | €22,311 | +€13,964 | +167% |
| Transfer from tax-exempt reserves | 789 | €37,200 | - | -€37,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,548 | €22,311 | -€23,236 | -51.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.