Docteur Léva J.M.: what changed
What changed
Docteur Léva J.M.
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€153,695
2024 · €123,484+€30,211
Equity
€368,852
2024 · €215,157+€153,695
Cash
€115,585
2024 · €62,578+€53,006
Balance sheet total
€392,336
2024 · €341,549+€50,787
Largest movements
Assets
- Cash +€53,006
up €53,006 (+84.7%), from €62,578 to €115,585
mainly Net result for the year (+€153,695) and Depreciation (+€36,076)
- Intangible fixed assets -€32,000
down €32,000 (-12.5%), from €256,000 to €224,000
- Receivables within one year +€30,944
up €30,944 (+296%), from €10,463 to €41,407
of which Other amounts receivable: +€31,425
Equity and liabilities
- Profit (loss) carried forward +€153,695
up €153,695 (+114%), from €134,877 to €288,572
- Other debts -€109,742
no longer reported in 2025 (was €109,742)
Income statement
- Gross operating margin +€41,064
up €41,064 (+20.1%), from €203,973 to €245,036
- Taxes +€10,108
up €10,108 (+22.9%), from €44,197 to €54,305
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
€123,484
Gross operating margin
+€41,064
Depreciation
-€1,330
Other operating charges
-€578
Financial income
+€1,638
Financial charges
-€474
Taxes
-€10,108
Result 2025
€153,695
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
+€56,930
Investment
-€3,924
Financing
€0
Cash 2024
€62,578
From operations (derived)
+€56,930
Net result for the year
+€153,695
Depreciation
+€36,076
Receivables within one year
-€30,944
Deferred charges and accrued income
+€1,012
Trade debts
+€3,209
Tax, wage and social debts
+€3,624
Other debts
-€109,742
Investment (derived)
-€3,924
Investment in fixed assets (net)
-€3,924
Cash 2025
€115,585
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €341,549 | €392,336 | +€50,787 | +14.9% |
| Fixed assets | 21/28 | €262,150 | €229,998 | -€32,152 | -12.3% |
| Intangible fixed assets | 21 | €256,000 | €224,000 | -€32,000 | -12.5% |
| Tangible fixed assets | 22/27 | €6,150 | €5,998 | -€152 | -2.5% |
| Plant, machinery and equipment | 23 | €1,733 | €1,355 | -€379 | -21.8% |
| Furniture and vehicles | 24 | €4,417 | €4,643 | +€226 | +5.1% |
| Current assets | 29/58 | €79,399 | €162,338 | +€82,939 | +104% |
| Amounts receivable within one year | 40/41 | €10,463 | €41,407 | +€30,944 | +296% |
| Trade receivables | 40 | €10,463 | €9,982 | -€481 | -4.6% |
| Other amounts receivable | 41 | - | €31,425 | +€31,425 | |
| Cash at bank and in hand | 54/58 | €62,578 | €115,585 | +€53,006 | +84.7% |
| Deferred charges and accrued income | 490/1 | €6,358 | €5,346 | -€1,012 | -15.9% |
| Total equity and liabilities | 10/49 | €341,549 | €392,336 | +€50,787 | +14.9% |
| Equity | 10/15 | €215,157 | €368,852 | +€153,695 | +71.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €77,780 | €77,780 | = | 0.0% |
| Distributable reserves | 133 | €77,780 | €77,780 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,877 | €288,572 | +€153,695 | +114% |
| Amounts payable | 17/49 | €126,392 | €23,483 | -€102,909 | -81.4% |
| Amounts payable within one year | 42/48 | €126,392 | €23,483 | -€102,909 | -81.4% |
| Trade debts | 44 | €1,827 | €5,035 | +€3,209 | +176% |
| Suppliers | 440/4 | €1,827 | €5,035 | +€3,209 | +176% |
| Taxes, remuneration and social security | 45 | €14,824 | €18,448 | +€3,624 | +24.4% |
| Taxes | 450/3 | €14,824 | €18,448 | +€3,624 | +24.4% |
| Other amounts payable | 47/48 | €109,742 | - | -€109,742 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,746 | €36,076 | +€1,330 | +3.8% |
| Other operating charges | 640/8 | €1,289 | €1,867 | +€578 | +44.9% |
| Gross operating margin | 9900 | €203,973 | €245,036 | +€41,064 | +20.1% |
| Operating profit (loss) | 9901 | €167,938 | €207,093 | +€39,155 | +23.3% |
| Financial income | 75/76B | €3 | €1,641 | +€1,638 | +51,184% |
| Recurring financial income | 75 | €3 | €1,641 | +€1,638 | +51,184% |
| Financial charges | 65/66B | €259 | €734 | +€474 | +183% |
| Recurring financial charges | 65 | €259 | €734 | +€474 | +183% |
| Profit (loss) for the period before taxes | 9903 | €167,682 | €208,000 | +€40,318 | +24.0% |
| Income taxes | 67/77 | €44,197 | €54,305 | +€10,108 | +22.9% |
| Profit (loss) for the period | 9904 | €123,484 | €153,695 | +€30,211 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €123,484 | €153,695 | +€30,211 | +24.5% |
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 8 November 2026 via checked.be.