DECLEIRE LAURENT: what changed
What changed
DECLEIRE LAURENT
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€75,010
2024 · €69,622+€5,389
Equity
€237,606
2024 · €204,747+€32,859
Cash
€138,295
2024 · €115,782+€22,513
Balance sheet total
€302,594
2024 · €270,347+€32,248
Largest movements
Assets
- Cash +€22,513
up €22,513 (+19.4%), from €115,782 to €138,295
mainly Net result for the year (+€75,010) and Depreciation (+€7,690)
- Current investments +€13,095
up €13,095 (+9.3%), from €140,203 to €153,298
- Tangible fixed assets -€6,931
down €6,931 (-65.1%), from €10,639 to €3,708
Equity and liabilities
- Reserves +€32,859
up €32,859 (+17.3%), from €190,487 to €223,346
- Debts after one year -€4,649
down €4,649 (-41.0%), from €11,338 to €6,689
- Trade debts +€3,619
up €3,619 (+826%), from €438 to €4,057
Income statement
- Financial income +€12,851
up €12,851 (+3,097%), from €415 to €13,266
- Gross operating margin -€4,530
down €4,530 (-4.2%), from €108,663 to €104,133
- Taxes +€2,746
up €2,746 (+9.6%), from €28,679 to €31,425
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
€69,622
Gross operating margin
-€4,530
Depreciation
+€529
Other operating charges
-€777
Financial income
+€12,851
Financial charges
+€61
Taxes
-€2,746
Result 2025
€75,010
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
+€85,808
Investment
-€16,554
Financing
-€46,741
Cash 2024
€115,782
From operations (derived)
+€85,808
Net result for the year
+€75,010
Depreciation
+€7,690
Receivables within one year
-€21
Deferred charges and accrued income
-€850
Trade debts
+€3,619
Other debts
+€360
Investment (derived)
-€16,554
Investment in fixed assets (net)
-€3,459
Current investments
-€13,095
Financing
-€46,741
Debts after one year
-€4,649
Current portion of long-term debt
+€59
Contributions, distributions and other
-€42,151
Cash 2025
€138,295
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €270,347 | €302,594 | +€32,248 | +11.9% |
| Fixed assets | 21/28 | €10,917 | €6,686 | -€4,231 | -38.8% |
| Tangible fixed assets | 22/27 | €10,639 | €3,708 | -€6,931 | -65.1% |
| Furniture and vehicles | 24 | €10,639 | €3,708 | -€6,931 | -65.1% |
| Financial fixed assets | 28 | €278 | €2,978 | +€2,700 | +971% |
| Current assets | 29/58 | €259,429 | €295,908 | +€36,479 | +14.1% |
| Amounts receivable within one year | 40/41 | €1,606 | €1,627 | +€21 | +1.3% |
| Other amounts receivable | 41 | €1,606 | €1,627 | +€21 | +1.3% |
| Current investments | 50/53 | €140,203 | €153,298 | +€13,095 | +9.3% |
| Cash at bank and in hand | 54/58 | €115,782 | €138,295 | +€22,513 | +19.4% |
| Deferred charges and accrued income | 490/1 | €1,839 | €2,689 | +€850 | +46.2% |
| Total equity and liabilities | 10/49 | €270,347 | €302,594 | +€32,248 | +11.9% |
| Equity | 10/15 | €204,747 | €237,606 | +€32,859 | +16.0% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Contributions outside capital | 11 | €14,260 | €14,260 | = | 0.0% |
| Other | 1109/19 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €190,487 | €223,346 | +€32,859 | +17.3% |
| Distributable reserves | 133 | €190,487 | €223,346 | +€32,859 | +17.3% |
| Amounts payable | 17/49 | €65,599 | €64,988 | -€611 | -0.9% |
| Amounts payable after more than one year | 17 | €11,338 | €6,689 | -€4,649 | -41.0% |
| Financial debts | 170/4 | €11,338 | €6,689 | -€4,649 | -41.0% |
| Amounts payable within one year | 42/48 | €54,261 | €58,299 | +€4,038 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €4,590 | €4,649 | +€59 | +1.3% |
| Trade debts | 44 | €438 | €4,057 | +€3,619 | +826% |
| Suppliers | 440/4 | €438 | €4,057 | +€3,619 | +826% |
| Taxes, remuneration and social security | 45 | €4,625 | €4,625 | = | 0.0% |
| Taxes | 450/3 | €4,625 | €4,625 | = | 0.0% |
| Other amounts payable | 47/48 | €44,608 | €44,968 | +€360 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,219 | €7,690 | -€529 | -6.4% |
| Other operating charges | 640/8 | €2,219 | €2,996 | +€777 | +35.0% |
| Gross operating margin | 9900 | €108,663 | €104,133 | -€4,530 | -4.2% |
| Operating profit (loss) | 9901 | €98,225 | €93,447 | -€4,778 | -4.9% |
| Financial income | 75/76B | €415 | €13,266 | +€12,851 | +3,097% |
| Recurring financial income | 75 | €415 | €13,266 | +€12,851 | +3,097% |
| Financial charges | 65/66B | €339 | €278 | -€61 | -18.0% |
| Recurring financial charges | 65 | €339 | €278 | -€61 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €98,301 | €106,435 | +€8,134 | +8.3% |
| Income taxes | 67/77 | €28,679 | €31,425 | +€2,746 | +9.6% |
| Profit (loss) for the period | 9904 | €69,622 | €75,010 | +€5,389 | +7.7% |
| Transfer from tax-exempt reserves | 789 | - | €42,151 | +€42,151 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,622 | €117,162 | +€47,540 | +68.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 5 November 2026 via checked.be.