DOCTEUR EMMANUEL VAN ACKER: what changed
What changed
DOCTEUR EMMANUEL VAN ACKER
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€579,529
2024 · €474,184+€105,344
Equity
€2.4m
2024 · €1.9m+€453,833
Cash
€1.5m
2024 · €1.2m+€310,049
Balance sheet total
€2.8m
2024 · €2.2m+€539,170
Largest movements
Assets
- Cash +€310,049
up €310,049 (+26.8%), from €1.2m to €1.5m
mainly Net result for the year (+€579,529) and Depreciation (+€81,180)
- Current investments +€202,449
up €202,449 (+101%), from €200,000 to €402,449
- Tangible fixed assets +€30,143
up €30,143 (+4.3%), from €702,078 to €732,221
of which Assets under construction and advance payments: +€38,500
Equity and liabilities
- Reserves +€453,833
up €453,833 (+23.9%), from €1.9m to €2.4m
- Other debts +€43,730
up €43,730 (+46.5%), from €94,104 to €137,834
- Tax, wage and social debts +€35,428
up €35,428 (+30.0%), from €118,042 to €153,470
of which Taxes: +€33,450
Income statement
- Gross operating margin +€203,498
up €203,498 (+21.1%), from €964,078 to €1.2m
- Taxes +€50,858
up €50,858 (+22.9%), from €222,002 to €272,860
- Staff costs +€44,411
up €44,411 (+24.2%), from €183,592 to €228,003
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
€474,184
Gross operating margin
+€203,498
Staff costs
-€44,411
Depreciation
-€8,002
Other operating charges
-€2,578
Financial income
+€7,340
Financial charges
+€354
Taxes
-€50,858
Result 2025
€579,529
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
+€764,274
Investment
-€313,772
Financing
-€140,453
Cash 2024
€1.2m
From operations (derived)
+€764,274
Net result for the year
+€579,529
Depreciation
+€81,180
Smaller working-capital items
+€130
Deferred charges and accrued income
+€3,216
Trade debts
+€21,062
Tax, wage and social debts
+€35,428
Other debts
+€43,730
Investment (derived)
-€313,772
Investment in fixed assets (net)
-€111,322
Current investments
-€202,449
Financing
-€140,453
Debts after one year
-€15,615
Current portion of long-term debt
+€858
Contributions, distributions and other
-€125,695
Cash 2025
€1.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,213,817 | €2,752,987 | +€539,170 | +24.4% |
| Fixed assets | 21/28 | €702,078 | €732,221 | +€30,143 | +4.3% |
| Tangible fixed assets | 22/27 | €702,078 | €732,221 | +€30,143 | +4.3% |
| Land and buildings | 22 | €586,949 | €559,718 | -€27,232 | -4.6% |
| Plant, machinery and equipment | 23 | €55,498 | €93,283 | +€37,785 | +68.1% |
| Furniture and vehicles | 24 | €55,555 | €39,615 | -€15,940 | -28.7% |
| Other tangible fixed assets | 26 | €4,076 | €1,105 | -€2,971 | -72.9% |
| Assets under construction and advance payments | 27 | - | €38,500 | +€38,500 | |
| Current assets | 29/58 | €1,511,739 | €2,020,767 | +€509,027 | +33.7% |
| Amounts receivable within one year | 40/41 | €135,171 | €134,915 | -€255 | -0.2% |
| Other amounts receivable | 41 | €135,171 | €134,915 | -€255 | -0.2% |
| Current investments | 50/53 | €200,000 | €402,449 | +€202,449 | +101% |
| Cash at bank and in hand | 54/58 | €1,158,876 | €1,468,926 | +€310,049 | +26.8% |
| Deferred charges and accrued income | 490/1 | €17,692 | €14,476 | -€3,216 | -18.2% |
| Total equity and liabilities | 10/49 | €2,213,817 | €2,752,987 | +€539,170 | +24.4% |
| Equity | 10/15 | €1,914,877 | €2,368,710 | +€453,833 | +23.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,902,477 | €2,356,310 | +€453,833 | +23.9% |
| Distributable reserves | 133 | €1,902,477 | €2,356,310 | +€453,833 | +23.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €298,940 | €384,277 | +€85,337 | +28.5% |
| Amounts payable after more than one year | 17 | €67,260 | €51,645 | -€15,615 | -23.2% |
| Financial debts | 170/4 | €67,260 | €51,645 | -€15,615 | -23.2% |
| Amounts payable within one year | 42/48 | €231,555 | €332,632 | +€101,077 | +43.7% |
| Current portion of amounts payable after more than one year | 42 | €15,488 | €16,345 | +€858 | +5.5% |
| Trade debts | 44 | €3,921 | €24,983 | +€21,062 | +537% |
| Suppliers | 440/4 | €3,921 | €24,983 | +€21,062 | +537% |
| Taxes, remuneration and social security | 45 | €118,042 | €153,470 | +€35,428 | +30.0% |
| Taxes | 450/3 | €76,611 | €110,061 | +€33,450 | +43.7% |
| Remuneration and social security | 454/9 | €41,431 | €43,409 | +€1,978 | +4.8% |
| Other amounts payable | 47/48 | €94,104 | €137,834 | +€43,730 | +46.5% |
| Accrued charges and deferred income | 492/3 | €125 | €0 | -€125 | -100% |
| Non-recurring operating income | 76A | €26,082 | €0 | -€26,082 | -100% |
| Remuneration, social security and pensions | 62 | €183,592 | €228,003 | +€44,411 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,178 | €81,180 | +€8,002 | +10.9% |
| Other operating charges | 640/8 | €7,940 | €10,518 | +€2,578 | +32.5% |
| Gross operating margin | 9900 | €964,078 | €1,167,577 | +€203,498 | +21.1% |
| Operating profit (loss) | 9901 | €699,369 | €847,877 | +€148,507 | +21.2% |
| Financial income | 75/76B | €1,613 | €8,954 | +€7,340 | +455% |
| Recurring financial income | 75 | €1,613 | €8,954 | +€7,340 | +455% |
| Financial charges | 65/66B | €4,796 | €4,442 | -€354 | -7.4% |
| Recurring financial charges | 65 | €4,796 | €4,442 | -€354 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €696,186 | €852,388 | +€156,202 | +22.4% |
| Income taxes | 67/77 | €222,002 | €272,860 | +€50,858 | +22.9% |
| Profit (loss) for the period | 9904 | €474,184 | €579,529 | +€105,344 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €474,184 | €579,529 | +€105,344 | +22.2% |
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.