DOCTEUR COSTA: what changed
What changed
DOCTEUR COSTA
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€174,931
2024 · €144,712+€30,219
Equity
€134,249
2024 · €134,249
Cash
€136,450
2024 · €106,210+€30,240
Balance sheet total
€658,954
2024 · €580,550+€78,404
Largest movements
Assets
- Current investments +€80,000
new in 2025: €80,000
- Receivables after one year -€40,000
down €40,000 (-48.0%), from €83,379 to €43,379
- Cash +€30,240
up €30,240 (+28.5%), from €106,210 to €136,450
mainly Accrued charges and deferred income (+€184,866) and Net result for the year (+€174,931)
- Tangible fixed assets +€14,654
up €14,654 (+4.7%), from €314,528 to €329,181
of which Furniture and vehicles: +€46,367
- Deferred charges and accrued income +€13,548
up €13,548 (+111%), from €12,237 to €25,785
Equity and liabilities
- Accrued charges and deferred income +€184,866
up €184,866, from €0 to €184,866
- Other debts -€77,941
down €77,941 (-93.3%), from €83,574 to €5,632
- Tax, wage and social debts -€36,176
down €36,176 (-100%), from €36,176 to €0
- Current portion of long-term debt +€10,163
up €10,163 (+33.3%), from €30,504 to €40,667
Income statement
- Gross operating margin +€49,721
up €49,721 (+19.8%), from €251,412 to €301,132
- Depreciation +€11,267
up €11,267 (+20.4%), from €55,286 to €66,553
- Taxes +€6,072
up €6,072 (+13.7%), from €44,382 to €50,454
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
€144,712
Gross operating margin
+€49,721
Depreciation
-€11,267
Other operating charges
-€151
Financial income
-€1,033
Financial charges
-€978
Taxes
-€6,072
Result 2025
€174,931
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
+€345,151
Investment
-€150,204
Financing
-€164,707
Cash 2024
€106,210
From operations (derived)
+€345,151
Net result for the year
+€174,931
Depreciation
+€66,553
Receivables after one year
+€40,000
Receivables within one year
+€9,034
Deferred charges and accrued income
-€13,548
Trade debts
-€2,568
Tax, wage and social debts
-€36,176
Other debts
-€77,941
Accrued charges and deferred income
+€184,866
Investment (derived)
-€150,204
Investment in fixed assets (net)
-€70,204
Current investments
-€80,000
Financing
-€164,707
Debts after one year
+€61
Current portion of long-term debt
+€10,163
Contributions, distributions and other
-€174,931
Cash 2025
€136,450
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €580,550 | €658,954 | +€78,404 | +13.5% |
| Fixed assets | 21/28 | €367,978 | €371,628 | +€3,650 | +1.0% |
| Intangible fixed assets | 21 | €53,450 | €42,447 | -€11,004 | -20.6% |
| Tangible fixed assets | 22/27 | €314,528 | €329,181 | +€14,654 | +4.7% |
| Land and buildings | 22 | €303,604 | €273,729 | -€29,875 | -9.8% |
| Plant, machinery and equipment | 23 | €5,469 | €3,630 | -€1,838 | -33.6% |
| Furniture and vehicles | 24 | €5,455 | €51,822 | +€46,367 | +850% |
| Current assets | 29/58 | €212,572 | €287,326 | +€74,754 | +35.2% |
| Amounts receivable after more than one year | 29 | €83,379 | €43,379 | -€40,000 | -48.0% |
| Other amounts receivable | 291 | €83,379 | €43,379 | -€40,000 | -48.0% |
| Amounts receivable within one year | 40/41 | €10,746 | €1,713 | -€9,034 | -84.1% |
| Trade receivables | 40 | €0 | €100 | +€100 | |
| Other amounts receivable | 41 | €10,746 | €1,613 | -€9,134 | -85.0% |
| Current investments | 50/53 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €106,210 | €136,450 | +€30,240 | +28.5% |
| Deferred charges and accrued income | 490/1 | €12,237 | €25,785 | +€13,548 | +111% |
| Total equity and liabilities | 10/49 | €580,550 | €658,954 | +€78,404 | +13.5% |
| Equity | 10/15 | €134,249 | €134,249 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €115,649 | €115,649 | = | 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% |
| Distributable reserves | 133 | €113,789 | €113,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €446,301 | €524,705 | +€78,404 | +17.6% |
| Amounts payable after more than one year | 17 | €287,256 | €287,317 | +€61 | 0.0% |
| Financial debts | 170/4 | €287,256 | €287,317 | +€61 | 0.0% |
| Amounts payable within one year | 42/48 | €159,045 | €52,522 | -€106,522 | -67.0% |
| Current portion of amounts payable after more than one year | 42 | €30,504 | €40,667 | +€10,163 | +33.3% |
| Trade debts | 44 | €8,791 | €6,223 | -€2,568 | -29.2% |
| Suppliers | 440/4 | €8,791 | €6,223 | -€2,568 | -29.2% |
| Taxes, remuneration and social security | 45 | €36,176 | €0 | -€36,176 | -100% |
| Taxes | 450/3 | €36,176 | €0 | -€36,176 | -100% |
| Other amounts payable | 47/48 | €83,574 | €5,632 | -€77,941 | -93.3% |
| Accrued charges and deferred income | 492/3 | €0 | €184,866 | +€184,866 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,286 | €66,553 | +€11,267 | +20.4% |
| Other operating charges | 640/8 | €2,086 | €2,237 | +€151 | +7.2% |
| Gross operating margin | 9900 | €251,412 | €301,132 | +€49,721 | +19.8% |
| Operating profit (loss) | 9901 | €194,040 | €232,342 | +€38,303 | +19.7% |
| Financial income | 75/76B | €2,866 | €1,833 | -€1,033 | -36.0% |
| Recurring financial income | 75 | €2,866 | €1,833 | -€1,033 | -36.0% |
| Financial charges | 65/66B | €7,813 | €8,791 | +€978 | +12.5% |
| Recurring financial charges | 65 | €7,813 | €8,791 | +€978 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €189,093 | €225,384 | +€36,291 | +19.2% |
| Income taxes | 67/77 | €44,382 | €50,454 | +€6,072 | +13.7% |
| Profit (loss) for the period | 9904 | €144,712 | €174,931 | +€30,219 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €144,712 | €174,931 | +€30,219 | +20.9% |
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 3 November 2026 via checked.be.