Denis JARBINET: what changed
What changed
Denis JARBINET
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€48,438
2024 · €30,215+€18,223
Equity
€33,187
2024 · €48,125-€14,938
Cash
€59,315
2024 · €74,792-€15,477
Balance sheet total
€113,586
2024 · €126,072-€12,487
Largest movements
Assets
- Cash -€15,477
down €15,477 (-20.7%), from €74,792 to €59,315
mainly Contributions, distributions and other (-€63,376) and Debts after one year (-€20,068)
- Deferred charges and accrued income +€10,098
up €10,098 (+65.7%), from €15,372 to €25,469
- Tangible fixed assets -€7,101
down €7,101 (-20.5%), from €34,616 to €27,514
Equity and liabilities
- Other debts +€21,821
up €21,821 (+205%), from €10,644 to €32,465
- Debts after one year -€20,068
down €20,068 (-50.3%), from €39,864 to €19,797
- Profit (loss) carried forward -€14,938
down €14,938 (-54.0%), from €27,665 to €12,727
Income statement
- Gross operating margin +€13,043
up €13,043 (+20.7%), from €63,017 to €76,060
- Depreciation -€10,032
down €10,032 (-45.6%), from €21,987 to €11,955
- Taxes +€4,357
up €4,357 (+51.7%), from €8,436 to €12,794
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
€30,215
Gross operating margin
+€13,043
Depreciation
+€10,032
Other operating charges
-€179
Financial income
-€54
Financial charges
-€262
Taxes
-€4,357
Result 2025
€48,438
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
+€72,348
Investment
-€4,854
Financing
-€82,972
Cash 2024
€74,792
From operations (derived)
+€72,348
Net result for the year
+€48,438
Depreciation
+€11,955
Smaller working-capital items
+€233
Deferred charges and accrued income
-€10,098
Other debts
+€21,821
Investment (derived)
-€4,854
Investment in fixed assets (net)
-€4,854
Financing
-€82,972
Debts after one year
-€20,068
Current portion of long-term debt
+€472
Contributions, distributions and other
-€63,376
Cash 2025
€59,315
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,072 | €113,586 | -€12,487 | -9.9% |
| Fixed assets | 21/28 | €34,616 | €27,514 | -€7,101 | -20.5% |
| Tangible fixed assets | 22/27 | €34,616 | €27,514 | -€7,101 | -20.5% |
| Furniture and vehicles | 24 | €34,616 | €27,514 | -€7,101 | -20.5% |
| Current assets | 29/58 | €91,456 | €86,071 | -€5,385 | -5.9% |
| Amounts receivable within one year | 40/41 | €1,293 | €1,287 | -€6 | -0.5% |
| Other amounts receivable | 41 | €1,293 | €1,287 | -€6 | -0.5% |
| Cash at bank and in hand | 54/58 | €74,792 | €59,315 | -€15,477 | -20.7% |
| Deferred charges and accrued income | 490/1 | €15,372 | €25,469 | +€10,098 | +65.7% |
| Total equity and liabilities | 10/49 | €126,072 | €113,586 | -€12,487 | -9.9% |
| Equity | 10/15 | €48,125 | €33,187 | -€14,938 | -31.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,665 | €12,727 | -€14,938 | -54.0% |
| Amounts payable | 17/49 | €77,947 | €80,398 | +€2,452 | +3.1% |
| Amounts payable after more than one year | 17 | €39,864 | €19,797 | -€20,068 | -50.3% |
| Financial debts | 170/4 | €39,864 | €19,797 | -€20,068 | -50.3% |
| Amounts payable within one year | 42/48 | €38,083 | €60,602 | +€22,519 | +59.1% |
| Current portion of amounts payable after more than one year | 42 | €20,471 | €20,942 | +€472 | +2.3% |
| Trade debts | 44 | - | €88 | +€88 | |
| Suppliers | 440/4 | - | €88 | +€88 | |
| Taxes, remuneration and social security | 45 | €6,968 | €7,107 | +€139 | +2.0% |
| Taxes | 450/3 | €6,968 | €7,107 | +€139 | +2.0% |
| Other amounts payable | 47/48 | €10,644 | €32,465 | +€21,821 | +205% |
| Non-recurring operating income | 76A | €462 | - | -€462 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,987 | €11,955 | -€10,032 | -45.6% |
| Other operating charges | 640/8 | €980 | €1,159 | +€179 | +18.3% |
| Gross operating margin | 9900 | €63,017 | €76,060 | +€13,043 | +20.7% |
| Operating profit (loss) | 9901 | €40,050 | €62,946 | +€22,896 | +57.2% |
| Financial income | 75/76B | €323 | €269 | -€54 | -16.8% |
| Recurring financial income | 75 | €323 | €269 | -€54 | -16.8% |
| Financial charges | 65/66B | €1,722 | €1,984 | +€262 | +15.2% |
| Recurring financial charges | 65 | €1,722 | €1,337 | -€385 | -22.3% |
| Non-recurring financial charges | 66B | - | €646 | +€646 | |
| Profit (loss) for the period before taxes | 9903 | €38,651 | €61,231 | +€22,580 | +58.4% |
| Income taxes | 67/77 | €8,436 | €12,794 | +€4,357 | +51.7% |
| Profit (loss) for the period | 9904 | €30,215 | €48,438 | +€18,223 | +60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,215 | €48,438 | +€18,223 | +60.3% |
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 1 November 2026 via checked.be.