Cabinet Mistrih: 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.
What changed
Cabinet Mistrih
NACE 86.220, Specialist medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€364,888
2024 · €260,231+€104,656
Equity
€1.1m
2024 · €1.0m+€35,476
Cash
€118,729
2024 · €130,539-€11,810
Balance sheet total
€1.9m
2024 · €1.9m+€28,708
Largest movements
Assets
- Receivables within one year +€117,150
up €117,150 (+26.4%), from €443,800 to €560,951
of which Trade receivables: +€60,556
- Tangible fixed assets -€79,611
down €79,611 (-6.8%), from €1.2m to €1.1m
of which Land and buildings: -€63,194
Equity and liabilities
- Debts after one year -€71,777
down €71,777 (-11.6%), from €618,104 to €546,327
- Other debts +€49,412
new in 2025: €49,412
- Profit (loss) carried forward +€35,476
up €35,476 (+3.6%), from €998,424 to €1.0m
Income statement
- Gross operating margin +€114,759
up €114,759 (+22.1%), from €520,167 to €634,925
- Taxes +€34,201
up €34,201 (+39.8%), from €85,923 to €120,123
- Staff costs -€16,396
down €16,396 (-29.4%), from €55,863 to €39,466
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.
Result 2024
€260,231
Gross operating margin
+€114,759
Staff costs
+€16,396
Depreciation
+€270
Other operating charges
+€5,074
Financial income
+€546
Financial charges
+€1,813
Taxes
-€34,201
Result 2025
€364,888
raises the resultlowers the result
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.
From operations
+€391,459
Investment
-€8,701
Financing
-€394,568
Cash 2024
€130,539
From operations (derived)
+€391,459
Net result for the year
+€364,888
Depreciation
+€88,312
Receivables within one year
-€117,150
Deferred charges and accrued income
-€2,979
Trade debts
-€9,079
Tax, wage and social debts
+€17,420
Other debts
+€49,412
Accrued charges and deferred income
+€636
Investment (derived)
-€8,701
Investment in fixed assets (net)
-€8,701
Financing
-€394,568
Debts after one year
-€71,777
Current portion of long-term debt
+€9,002
Short-term financial debts
-€2,381
Contributions, distributions and other
-€329,412
Cash 2025
€118,729
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,881,154 | €1,909,862 | +€28,708 | +1.5% |
| Fixed assets | 21/28 | €1,181,236 | €1,101,624 | -€79,611 | -6.7% |
| Tangible fixed assets | 22/27 | €1,178,831 | €1,099,219 | -€79,611 | -6.8% |
| Land and buildings | 22 | €970,404 | €907,210 | -€63,194 | -6.5% |
| Plant, machinery and equipment | 23 | €194,065 | €182,551 | -€11,514 | -5.9% |
| Furniture and vehicles | 24 | €14,361 | €9,458 | -€4,903 | -34.1% |
| Financial fixed assets | 28 | €2,405 | €2,405 | = | 0.0% |
| Current assets | 29/58 | €699,918 | €808,238 | +€108,319 | +15.5% |
| Amounts receivable within one year | 40/41 | €443,800 | €560,951 | +€117,150 | +26.4% |
| Trade receivables | 40 | €93,630 | €154,185 | +€60,556 | +64.7% |
| Other amounts receivable | 41 | €350,170 | €406,765 | +€56,595 | +16.2% |
| Cash at bank and in hand | 54/58 | €130,539 | €118,729 | -€11,810 | -9.0% |
| Deferred charges and accrued income | 490/1 | €125,579 | €128,558 | +€2,979 | +2.4% |
| Total equity and liabilities | 10/49 | €1,881,154 | €1,909,862 | +€28,708 | +1.5% |
| Equity | 10/15 | €1,018,884 | €1,054,359 | +€35,476 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €998,424 | €1,033,899 | +€35,476 | +3.6% |
| Amounts payable | 17/49 | €862,270 | €855,503 | -€6,768 | -0.8% |
| Amounts payable after more than one year | 17 | €618,104 | €546,327 | -€71,777 | -11.6% |
| Financial debts | 170/4 | €618,104 | €546,327 | -€71,777 | -11.6% |
| Amounts payable within one year | 42/48 | €243,902 | €308,275 | +€64,374 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €70,359 | €79,360 | +€9,002 | +12.8% |
| Financial debts | 43 | €2,381 | - | -€2,381 | |
| Credit institutions | 430/8 | €2,381 | - | -€2,381 | |
| Trade debts | 44 | €23,144 | €14,065 | -€9,079 | -39.2% |
| Suppliers | 440/4 | €23,144 | €14,065 | -€9,079 | -39.2% |
| Taxes, remuneration and social security | 45 | €148,018 | €165,438 | +€17,420 | +11.8% |
| Taxes | 450/3 | €112,056 | €96,046 | -€16,010 | -14.3% |
| Remuneration and social security | 454/9 | €35,962 | €69,392 | +€33,430 | +93.0% |
| Other amounts payable | 47/48 | - | €49,412 | +€49,412 | |
| Accrued charges and deferred income | 492/3 | €265 | €901 | +€636 | +240% |
| Remuneration, social security and pensions | 62 | €55,863 | €39,466 | -€16,396 | -29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,582 | €88,312 | -€270 | -0.3% |
| Other operating charges | 640/8 | €17,172 | €12,098 | -€5,074 | -29.5% |
| Gross operating margin | 9900 | €520,167 | €634,925 | +€114,759 | +22.1% |
| Operating profit (loss) | 9901 | €358,550 | €495,049 | +€136,499 | +38.1% |
| Financial income | 75/76B | €11,549 | €12,095 | +€546 | +4.7% |
| Recurring financial income | 75 | €11,549 | €12,095 | +€546 | +4.7% |
| Financial charges | 65/66B | €23,945 | €22,133 | -€1,813 | -7.6% |
| Recurring financial charges | 65 | €23,945 | €22,133 | -€1,813 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €346,154 | €485,011 | +€138,857 | +40.1% |
| Income taxes | 67/77 | €85,923 | €120,123 | +€34,201 | +39.8% |
| Profit (loss) for the period | 9904 | €260,231 | €364,888 | +€104,656 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €260,231 | €364,888 | +€104,656 | +40.2% |
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 26 October 2026 via checked.be.