DIRK STEEMANS: what changed
Two fiscal 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
DIRK STEEMANS
NACE 86.220, Specialist medical practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€617,208
2024 · €536,304+€80,904
Equity
€3.8m
2024 · €3.4m+€365,692
Cash
€17,928
2024 · €18,449-€521
Balance sheet total
€4.6m
2024 · €4.2m+€404,789
Largest movements
Assets
- Receivables within one year +€412,929
up €412,929 (+41.8%), from €988,789 to €1.4m
of which Other amounts receivable: +€347,534
Equity and liabilities
- Reserves +€367,250
up €367,250 (+13.7%), from €2.7m to €3.0m
of which Distributable reserves: +€367,250
Income statement
- Gross operating margin +€111,293
up €111,293 (+14.5%), from €765,929 to €877,222
- Taxes +€60,322
up €60,322 (+22.6%), from €266,907 to €327,228
- Financial income +€24,968
up €24,968 (+29.2%), from €85,650 to €110,617
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
€536,304
Gross operating margin
+€111,293
Depreciation
+€4,110
Other operating charges
-€1,147
Financial income
+€24,968
Financial charges
+€2,002
Taxes
-€60,322
Result 2025
€617,208
Cash bridge derived
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
+€253,685
Investment
+€1,803
Financing
-€256,009
Cash 2024
€18,449
From operations (derived)
+€253,685
Net result for the year
+€617,208
Depreciation
+€24,107
Receivables within one year
-€412,929
Deferred charges and accrued income
-€18,291
Trade debts
+€2,380
Tax, wage and social debts
+€39,000
Advances received
+€2,500
Accrued charges and deferred income
-€289
Investment (derived)
+€1,803
Investment in fixed assets (net)
+€10,754
Current investments
-€8,952
Financing
-€256,009
Debts after one year
-€11,782
Current portion of long-term debt
+€16,109
Short-term financial debts
-€8,820
Contributions, distributions and other
-€251,516
Cash 2025
€17,928
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,215,602 | €4,620,391 | +€404,789 | +9.6% |
| Fixed assets | 21/28 | €1,035,599 | €1,000,737 | -€34,861 | -3.4% |
| Tangible fixed assets | 22/27 | €1,035,599 | €1,000,737 | -€34,861 | -3.4% |
| Land and buildings | 22 | €827,554 | €813,065 | -€14,489 | -1.8% |
| Plant, machinery and equipment | 23 | €73,747 | €67,782 | -€5,965 | -8.1% |
| Furniture and vehicles | 24 | €17,102 | €2,694 | -€14,408 | -84.2% |
| Other tangible fixed assets | 26 | €117,196 | €117,196 | = | 0.0% |
| Current assets | 29/58 | €3,180,003 | €3,619,653 | +€439,650 | +13.8% |
| Amounts receivable after more than one year | 29 | €1,850,000 | €1,850,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,850,000 | €1,850,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €988,789 | €1,401,718 | +€412,929 | +41.8% |
| Trade receivables | 40 | €90,463 | €155,858 | +€65,395 | +72.3% |
| Other amounts receivable | 41 | €898,327 | €1,245,860 | +€347,534 | +38.7% |
| Current investments | 50/53 | €209,110 | €218,062 | +€8,952 | +4.3% |
| Cash at bank and in hand | 54/58 | €18,449 | €17,928 | -€521 | -2.8% |
| Deferred charges and accrued income | 490/1 | €113,654 | €131,945 | +€18,291 | +16.1% |
| Total equity and liabilities | 10/49 | €4,215,602 | €4,620,391 | +€404,789 | +9.6% |
| Equity | 10/15 | €3,435,679 | €3,801,372 | +€365,692 | +10.6% |
| Contributions | 10/11 | €214,900 | €214,900 | = | 0.0% |
| Reserves | 13 | €2,681,035 | €3,048,285 | +€367,250 | +13.7% |
| Tax-exempt reserves | 132 | €18,793 | €18,793 | = | 0.0% |
| Distributable reserves | 133 | €2,662,243 | €3,029,493 | +€367,250 | +13.8% |
| Profit (loss) carried forward | 14 | €539,744 | €538,186 | -€1,558 | -0.3% |
| Provisions and deferred taxes | 16 | €174,535 | €174,535 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €174,535 | €174,535 | = | 0.0% |
| Pensions and similar obligations | 160 | €174,535 | €174,535 | = | 0.0% |
| Amounts payable | 17/49 | €605,388 | €644,484 | +€39,097 | +6.5% |
| Amounts payable after more than one year | 17 | €18,867 | €7,085 | -€11,782 | -62.4% |
| Financial debts | 170/4 | €18,867 | €7,085 | -€11,782 | -62.4% |
| Amounts payable within one year | 42/48 | €579,452 | €630,620 | +€51,168 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €239,836 | €255,945 | +€16,109 | +6.7% |
| Financial debts | 43 | €12,759 | €3,939 | -€8,820 | -69.1% |
| Credit institutions | 430/8 | €12,759 | €3,939 | -€8,820 | -69.1% |
| Trade debts | 44 | €5,156 | €7,535 | +€2,380 | +46.2% |
| Suppliers | 440/4 | €5,156 | €7,535 | +€2,380 | +46.2% |
| Advances received on contracts in progress | 46 | €14,210 | €16,710 | +€2,500 | +17.6% |
| Taxes, remuneration and social security | 45 | €307,492 | €346,491 | +€39,000 | +12.7% |
| Taxes | 450/3 | €307,492 | €346,491 | +€39,000 | +12.7% |
| Accrued charges and deferred income | 492/3 | €7,068 | €6,779 | -€289 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,217 | €24,107 | -€4,110 | -14.6% |
| Other operating charges | 640/8 | €8,283 | €9,430 | +€1,147 | +13.8% |
| Gross operating margin | 9900 | €765,929 | €877,222 | +€111,293 | +14.5% |
| Operating profit (loss) | 9901 | €729,429 | €843,685 | +€114,255 | +15.7% |
| Financial income | 75/76B | €85,650 | €110,617 | +€24,968 | +29.2% |
| Recurring financial income | 75 | €85,650 | €110,617 | +€24,968 | +29.2% |
| Financial charges | 65/66B | €11,868 | €9,866 | -€2,002 | -16.9% |
| Recurring financial charges | 65 | €11,868 | €9,866 | -€2,002 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €803,211 | €944,436 | +€141,225 | +17.6% |
| Income taxes | 67/77 | €266,907 | €327,228 | +€60,322 | +22.6% |
| Profit (loss) for the period | 9904 | €536,304 | €617,208 | +€80,904 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €536,304 | €617,208 | +€80,904 | +15.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.