CARDIOLOGIST DR ITOUA: what changed
What changed
CARDIOLOGIST DR ITOUA
filed annual accounts (NBB)
Net result for the year
€158,379
2024 · €158,604-€225
Equity
€178,839
2024 · €20,460+€158,379
Cash
€171,651
2024 · €151,219+€20,432
Balance sheet total
€206,359
2024 · €249,139-€42,779
Largest movements
Assets
- Receivables after one year -€72,909
no longer reported in 2025 (was €72,909)
- Receivables within one year +€26,599
new in 2025: €26,599
- Cash +€20,432
up €20,432 (+13.5%), from €151,219 to €171,651
mainly Net result for the year (+€158,379) and Receivables after one year (+€72,909)
- Tangible fixed assets -€16,903
down €16,903 (-68.0%), from €24,843 to €7,940
of which Furniture and vehicles: -€15,760
Equity and liabilities
- Profit (loss) carried forward +€158,379
new in 2025: €158,379
- Other debts -€157,324
no longer reported in 2025 (was €157,324)
- Tax, wage and social debts -€41,663
down €41,663 (-91.2%), from €45,663 to €4,000
- Debts after one year -€8,008
no longer reported in 2025 (was €8,008)
- Current portion of long-term debt +€7,136
up €7,136 (+44.8%), from €15,930 to €23,066
Income statement
- Gross operating margin -€3,116
down €3,116 (-1.4%), from €226,087 to €222,971
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
€158,604
Gross operating margin
-€3,116
Depreciation
+€555
Other operating charges
+€708
Financial income
-€296
Financial charges
-€16
Taxes
+€1,940
Result 2025
€158,379
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
+€21,304
Investment
€0
Financing
-€872
Cash 2024
€151,219
From operations (derived)
+€21,304
Net result for the year
+€158,379
Depreciation
+€16,903
Receivables after one year
+€72,909
Receivables within one year
-€26,599
Deferred charges and accrued income
-€2
Trade debts
-€1,300
Tax, wage and social debts
-€41,663
Other debts
-€157,324
Financing
-€872
Debts after one year
-€8,008
Current portion of long-term debt
+€7,136
Cash 2025
€171,651
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €249,139 | €206,359 | -€42,779 | -17.2% |
| Fixed assets | 21/28 | €24,843 | €7,940 | -€16,903 | -68.0% |
| Tangible fixed assets | 22/27 | €24,843 | €7,940 | -€16,903 | -68.0% |
| Plant, machinery and equipment | 23 | €2,770 | €1,627 | -€1,143 | -41.3% |
| Furniture and vehicles | 24 | €22,073 | €6,313 | -€15,760 | -71.4% |
| Current assets | 29/58 | €224,296 | €198,420 | -€25,876 | -11.5% |
| Amounts receivable after more than one year | 29 | €72,909 | - | -€72,909 | |
| Other amounts receivable | 291 | €72,909 | - | -€72,909 | |
| Amounts receivable within one year | 40/41 | - | €26,599 | +€26,599 | |
| Other amounts receivable | 41 | - | €26,599 | +€26,599 | |
| Cash at bank and in hand | 54/58 | €151,219 | €171,651 | +€20,432 | +13.5% |
| Deferred charges and accrued income | 490/1 | €168 | €170 | +€2 | +1.1% |
| Total equity and liabilities | 10/49 | €249,139 | €206,359 | -€42,779 | -17.2% |
| Equity | 10/15 | €20,460 | €178,839 | +€158,379 | +774% |
| 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 | - | €158,379 | +€158,379 | |
| Amounts payable | 17/49 | €228,679 | €27,520 | -€201,159 | -88.0% |
| Amounts payable after more than one year | 17 | €8,008 | - | -€8,008 | |
| Financial debts | 170/4 | €8,008 | - | -€8,008 | |
| Amounts payable within one year | 42/48 | €220,671 | €27,520 | -€193,151 | -87.5% |
| Current portion of amounts payable after more than one year | 42 | €15,930 | €23,066 | +€7,136 | +44.8% |
| Trade debts | 44 | €1,754 | €454 | -€1,300 | -74.1% |
| Suppliers | 440/4 | €1,754 | €454 | -€1,300 | -74.1% |
| Taxes, remuneration and social security | 45 | €45,663 | €4,000 | -€41,663 | -91.2% |
| Taxes | 450/3 | €45,663 | €4,000 | -€41,663 | -91.2% |
| Other amounts payable | 47/48 | €157,324 | - | -€157,324 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,458 | €16,903 | -€555 | -3.2% |
| Other operating charges | 640/8 | €808 | €99 | -€708 | -87.7% |
| Gross operating margin | 9900 | €226,087 | €222,971 | -€3,116 | -1.4% |
| Operating profit (loss) | 9901 | €207,821 | €205,969 | -€1,852 | -0.9% |
| Financial income | 75/76B | €2,164 | €1,868 | -€296 | -13.7% |
| Recurring financial income | 75 | €2,164 | €1,868 | -€296 | -13.7% |
| Financial charges | 65/66B | €1,869 | €1,885 | +€16 | +0.9% |
| Recurring financial charges | 65 | €1,869 | €1,885 | +€16 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €208,116 | €205,951 | -€2,165 | -1.0% |
| Income taxes | 67/77 | €49,512 | €47,572 | -€1,940 | -3.9% |
| Profit (loss) for the period | 9904 | €158,604 | €158,379 | -€225 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €158,604 | €158,379 | -€225 | -0.1% |
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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.