Docteur D. BOURSEAU: what changed
What changed
Docteur D. BOURSEAU
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€75,295
2024 · €86,585-€11,291
Equity
€582,106
2024 · €506,811+€75,295
Cash
€108,254
2024 · €55,137+€53,117
Balance sheet total
€737,225
2024 · €696,019+€41,206
Largest movements
Assets
- Cash +€53,117
up €53,117 (+96.3%), from €55,137 to €108,254
mainly Net result for the year (+€75,295) and Depreciation (+€15,949)
- Tangible fixed assets -€15,949
down €15,949 (-24.7%), from €64,483 to €48,534
of which Furniture and vehicles: -€14,940
Equity and liabilities
- Reserves +€75,295
up €75,295 (+17.7%), from €424,311 to €499,606
- Other debts -€32,577
down €32,577 (-20.6%), from €158,049 to €125,472
Income statement
- Financial charges +€9,525
up €9,525 (+437%), from €2,177 to €11,702
- Staff costs +€4,820
up €4,820 (+8.2%), from €58,662 to €63,482
- Other operating charges -€2,897
down €2,897 (-71.1%), from €4,076 to €1,180
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
€86,585
Gross operating margin
-€1,111
Staff costs
-€4,820
Depreciation
-€86
Other operating charges
+€2,897
Financial income
+€993
Financial charges
-€9,525
Taxes
+€361
Result 2025
€75,295
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
+€53,426
Investment
-€310
Financing
€0
Cash 2024
€55,137
From operations (derived)
+€53,426
Net result for the year
+€75,295
Depreciation
+€15,949
Receivables within one year
-€6,003
Deferred charges and accrued income
+€2,274
Trade debts
+€5,412
Tax, wage and social debts
-€1,901
Other debts
-€32,577
Accrued charges and deferred income
-€5,022
Investment (derived)
-€310
Current investments
-€310
Cash 2025
€108,254
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €696,019 | €737,225 | +€41,206 | +5.9% |
| Fixed assets | 21/28 | €64,673 | €48,724 | -€15,949 | -24.7% |
| Tangible fixed assets | 22/27 | €64,483 | €48,534 | -€15,949 | -24.7% |
| Furniture and vehicles | 24 | €56,708 | €41,769 | -€14,940 | -26.3% |
| Other tangible fixed assets | 26 | €7,775 | €6,765 | -€1,010 | -13.0% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €631,346 | €688,501 | +€57,155 | +9.1% |
| Amounts receivable within one year | 40/41 | €4,769 | €10,771 | +€6,003 | +126% |
| Trade receivables | 40 | €196 | €508 | +€311 | +159% |
| Other amounts receivable | 41 | €4,572 | €10,264 | +€5,691 | +124% |
| Current investments | 50/53 | €562,870 | €563,180 | +€310 | +0.1% |
| Cash at bank and in hand | 54/58 | €55,137 | €108,254 | +€53,117 | +96.3% |
| Deferred charges and accrued income | 490/1 | €8,570 | €6,296 | -€2,274 | -26.5% |
| Total equity and liabilities | 10/49 | €696,019 | €737,225 | +€41,206 | +5.9% |
| Equity | 10/15 | €506,811 | €582,106 | +€75,295 | +14.9% |
| Contributions | 10/11 | €82,500 | €82,500 | = | 0.0% |
| Reserves | 13 | €424,311 | €499,606 | +€75,295 | +17.7% |
| Distributable reserves | 133 | €424,311 | €499,606 | +€75,295 | +17.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €189,208 | €155,119 | -€34,089 | -18.0% |
| Amounts payable within one year | 42/48 | €173,612 | €144,545 | -€29,067 | -16.7% |
| Trade debts | 44 | €1,308 | €6,720 | +€5,412 | +414% |
| Suppliers | 440/4 | €1,308 | €6,720 | +€5,412 | +414% |
| Taxes, remuneration and social security | 45 | €14,255 | €12,354 | -€1,901 | -13.3% |
| Taxes | 450/3 | €4,238 | €784 | -€3,454 | -81.5% |
| Remuneration and social security | 454/9 | €10,017 | €11,570 | +€1,552 | +15.5% |
| Other amounts payable | 47/48 | €158,049 | €125,472 | -€32,577 | -20.6% |
| Accrued charges and deferred income | 492/3 | €15,596 | €10,574 | -€5,022 | -32.2% |
| Remuneration, social security and pensions | 62 | €58,662 | €63,482 | +€4,820 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,863 | €15,949 | +€86 | +0.5% |
| Other operating charges | 640/8 | €4,076 | €1,180 | -€2,897 | -71.1% |
| Gross operating margin | 9900 | €194,758 | €193,646 | -€1,111 | -0.6% |
| Operating profit (loss) | 9901 | €116,156 | €113,036 | -€3,120 | -2.7% |
| Financial income | 75/76B | €3,814 | €4,807 | +€993 | +26.0% |
| Recurring financial income | 75 | €3,814 | €4,807 | +€993 | +26.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,177 | €11,702 | +€9,525 | +437% |
| Recurring financial charges | 65 | €2,177 | €11,702 | +€9,525 | +437% |
| Profit (loss) for the period before taxes | 9903 | €117,793 | €106,141 | -€11,652 | -9.9% |
| Income taxes | 67/77 | €31,207 | €30,846 | -€361 | -1.2% |
| Profit (loss) for the period | 9904 | €86,585 | €75,295 | -€11,291 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €86,585 | €75,295 | -€11,291 | -13.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.