Docteur Frédéric Piérart: what changed
What changed
Docteur Frédéric Piérart
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€33,536
2024 · €40,931-€7,394
Equity
€210,693
2024 · €177,157+€33,536
Cash
€3,221
2024 · €6,505-€3,284
Balance sheet total
€254,587
2024 · €241,146+€13,442
Largest movements
Assets
- Receivables within one year +€34,918
up €34,918 (+66.6%), from €52,435 to €87,353
- Tangible fixed assets -€17,307
down €17,307 (-20.3%), from €85,456 to €68,148
of which Furniture and vehicles: -€10,048
- Cash -€3,284
down €3,284 (-50.5%), from €6,505 to €3,221
mainly Receivables within one year (-€34,918) and Debts after one year (-€17,517)
Equity and liabilities
- Reserves +€34,360
up €34,360 (+21.8%), from €157,734 to €192,093
of which Distributable reserves: +€34,360
- Debts after one year -€17,517
down €17,517 (-42.3%), from €41,434 to €23,918
Income statement
- Gross operating margin -€3,727
down €3,727 (-5.5%), from €68,362 to €64,636
- Financial income -€2,051
down €2,051 (-28.0%), from €7,317 to €5,266
- Financial charges +€971
up €971 (+60.1%), from €1,616 to €2,587
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
€40,931
Gross operating margin
-€3,727
Depreciation
-€374
Other operating charges
+€25
Financial income
-€2,051
Financial charges
-€971
Taxes
-€297
Result 2025
€33,536
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
+€19,164
Investment
-€2,826
Financing
-€19,622
Cash 2024
€6,505
From operations (derived)
+€19,164
Net result for the year
+€33,536
Depreciation
+€20,133
Receivables within one year
-€34,918
Deferred charges and accrued income
+€885
Trade debts
-€104
Tax, wage and social debts
-€369
Investment (derived)
-€2,826
Investment in fixed assets (net)
-€2,826
Financing
-€19,622
Debts after one year
-€17,517
Current portion of long-term debt
-€2,105
Cash 2025
€3,221
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €241,146 | €254,587 | +€13,442 | +5.6% |
| Fixed assets | 21/28 | €85,456 | €68,148 | -€17,307 | -20.3% |
| Tangible fixed assets | 22/27 | €85,456 | €68,148 | -€17,307 | -20.3% |
| Furniture and vehicles | 24 | €35,129 | €25,080 | -€10,048 | -28.6% |
| Other tangible fixed assets | 26 | €50,327 | €43,068 | -€7,259 | -14.4% |
| Current assets | 29/58 | €155,690 | €186,439 | +€30,749 | +19.8% |
| Amounts receivable after more than one year | 29 | €95,835 | €95,835 | = | 0.0% |
| Other amounts receivable | 291 | €95,835 | €95,835 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,435 | €87,353 | +€34,918 | +66.6% |
| Other amounts receivable | 41 | €52,435 | €87,353 | +€34,918 | +66.6% |
| Cash at bank and in hand | 54/58 | €6,505 | €3,221 | -€3,284 | -50.5% |
| Deferred charges and accrued income | 490/1 | €915 | €30 | -€885 | -96.7% |
| Total equity and liabilities | 10/49 | €241,146 | €254,587 | +€13,442 | +5.6% |
| Equity | 10/15 | €177,157 | €210,693 | +€33,536 | +18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €157,734 | €192,093 | +€34,360 | +21.8% |
| Non-distributable reserves | 130/1 | €1,400 | €1,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,400 | €1,400 | = | 0.0% |
| Distributable reserves | 133 | €156,334 | €190,693 | +€34,360 | +22.0% |
| Profit (loss) carried forward | 14 | €823 | €0 | -€823 | -100% |
| Amounts payable | 17/49 | €63,989 | €43,894 | -€20,095 | -31.4% |
| Amounts payable after more than one year | 17 | €41,434 | €23,918 | -€17,517 | -42.3% |
| Financial debts | 170/4 | €41,434 | €23,918 | -€17,517 | -42.3% |
| Amounts payable within one year | 42/48 | €22,554 | €19,976 | -€2,578 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €19,622 | €17,517 | -€2,105 | -10.7% |
| Trade debts | 44 | €464 | €360 | -€104 | -22.4% |
| Suppliers | 440/4 | €464 | €360 | -€104 | -22.4% |
| Taxes, remuneration and social security | 45 | €2,469 | €2,100 | -€369 | -14.9% |
| Taxes | 450/3 | €2,469 | €2,100 | -€369 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,759 | €20,133 | +€374 | +1.9% |
| Other operating charges | 640/8 | €486 | €462 | -€25 | -5.0% |
| Gross operating margin | 9900 | €68,362 | €64,636 | -€3,727 | -5.5% |
| Operating profit (loss) | 9901 | €48,117 | €44,041 | -€4,076 | -8.5% |
| Financial income | 75/76B | €7,317 | €5,266 | -€2,051 | -28.0% |
| Recurring financial income | 75 | €7,317 | €5,266 | -€2,051 | -28.0% |
| Financial charges | 65/66B | €1,616 | €2,587 | +€971 | +60.1% |
| Recurring financial charges | 65 | €1,616 | €2,587 | +€971 | +60.1% |
| Profit (loss) for the period before taxes | 9903 | €53,818 | €46,720 | -€7,098 | -13.2% |
| Income taxes | 67/77 | €12,887 | €13,183 | +€297 | +2.3% |
| Profit (loss) for the period | 9904 | €40,931 | €33,536 | -€7,394 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,931 | €33,536 | -€7,394 | -18.1% |
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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 7 November 2026 via checked.be.