DOCTEUR LIMME BORIS: what changed
What changed
DOCTEUR LIMME BORIS
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€17,319
2024 · €30,824-€13,505
Equity
€147,260
2024 · €129,941+€17,319
Cash
€42,388
2024 · €36,099+€6,288
Balance sheet total
€303,776
2024 · €305,467-€1,690
Largest movements
Assets
- Tangible fixed assets -€11,988
down €11,988 (-5.5%), from €216,483 to €204,496
of which Furniture and vehicles: -€6,305
- Cash +€6,288
up €6,288 (+17.4%), from €36,099 to €42,388
mainly Net result for the year (+€17,319) and Depreciation (+€13,319)
Equity and liabilities
- Debts after one year -€20,413
down €20,413 (-15.0%), from €135,859 to €115,446
- Profit (loss) carried forward +€17,319
up €17,319 (+15.8%), from €109,481 to €126,800
Income statement
- Staff costs +€8,932
up €8,932 (+99.3%), from €8,992 to €17,924
- Gross operating margin -€4,865
down €4,865 (-7.8%), from €62,313 to €57,448
- Depreciation +€4,568
up €4,568 (+52.2%), from €8,751 to €13,319
- Taxes -€4,494
down €4,494 (-43.6%), from €10,303 to €5,809
- Financial charges -€701
down €701 (-18.9%), from €3,705 to €3,004
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
€30,824
Gross operating margin
-€4,865
Staff costs
-€8,932
Depreciation
-€4,568
Other operating charges
-€12
Financial income
-€323
Financial charges
+€701
Taxes
+€4,494
Result 2025
€17,319
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
+€29,460
Investment
-€3,044
Financing
-€20,128
Cash 2024
€36,099
From operations (derived)
+€29,460
Net result for the year
+€17,319
Depreciation
+€13,319
Receivables within one year
-€2,581
Deferred charges and accrued income
+€285
Trade debts
-€1,318
Tax, wage and social debts
-€479
Other debts
+€2,895
Accrued charges and deferred income
+€21
Investment (derived)
-€3,044
Investment in fixed assets (net)
-€1,331
Current investments
-€1,713
Financing
-€20,128
Debts after one year
-€20,413
Current portion of long-term debt
+€285
Cash 2025
€42,388
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €305,467 | €303,776 | -€1,690 | -0.6% |
| Fixed assets | 21/28 | €216,483 | €204,496 | -€11,988 | -5.5% |
| Tangible fixed assets | 22/27 | €216,483 | €204,496 | -€11,988 | -5.5% |
| Land and buildings | 22 | €202,574 | €196,891 | -€5,683 | -2.8% |
| Plant, machinery and equipment | 23 | €1,990 | €1,990 | = | 0.0% |
| Furniture and vehicles | 24 | €11,919 | €5,614 | -€6,305 | -52.9% |
| Current assets | 29/58 | €88,983 | €99,281 | +€10,298 | +11.6% |
| Amounts receivable within one year | 40/41 | €17,332 | €19,913 | +€2,581 | +14.9% |
| Trade receivables | 40 | - | €3,358 | +€3,358 | |
| Other amounts receivable | 41 | €17,332 | €16,554 | -€777 | -4.5% |
| Current investments | 50/53 | €30,514 | €32,227 | +€1,713 | +5.6% |
| Cash at bank and in hand | 54/58 | €36,099 | €42,388 | +€6,288 | +17.4% |
| Deferred charges and accrued income | 490/1 | €5,038 | €4,753 | -€285 | -5.7% |
| Total equity and liabilities | 10/49 | €305,467 | €303,776 | -€1,690 | -0.6% |
| Equity | 10/15 | €129,941 | €147,260 | +€17,319 | +13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,481 | €126,800 | +€17,319 | +15.8% |
| Amounts payable | 17/49 | €175,526 | €156,516 | -€19,009 | -10.8% |
| Amounts payable after more than one year | 17 | €135,859 | €115,446 | -€20,413 | -15.0% |
| Financial debts | 170/4 | €135,859 | €115,446 | -€20,413 | -15.0% |
| Amounts payable within one year | 42/48 | €38,245 | €39,628 | +€1,383 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €20,128 | €20,413 | +€285 | +1.4% |
| Trade debts | 44 | €3,901 | €2,583 | -€1,318 | -33.8% |
| Suppliers | 440/4 | €3,901 | €2,583 | -€1,318 | -33.8% |
| Taxes, remuneration and social security | 45 | €7,304 | €6,825 | -€479 | -6.6% |
| Taxes | 450/3 | €3,202 | - | -€3,202 | |
| Remuneration and social security | 454/9 | €4,102 | €6,825 | +€2,723 | +66.4% |
| Other amounts payable | 47/48 | €6,913 | €9,808 | +€2,895 | +41.9% |
| Accrued charges and deferred income | 492/3 | €1,422 | €1,442 | +€21 | +1.4% |
| Remuneration, social security and pensions | 62 | €8,992 | €17,924 | +€8,932 | +99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,751 | €13,319 | +€4,568 | +52.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €62,313 | €57,448 | -€4,865 | -7.8% |
| Operating profit (loss) | 9901 | €44,183 | €25,805 | -€18,377 | -41.6% |
| Financial income | 75/76B | €650 | €327 | -€323 | -49.7% |
| Recurring financial income | 75 | €650 | €327 | -€323 | -49.7% |
| Financial charges | 65/66B | €3,705 | €3,004 | -€701 | -18.9% |
| Recurring financial charges | 65 | €3,705 | €3,004 | -€701 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €41,127 | €23,128 | -€17,999 | -43.8% |
| Income taxes | 67/77 | €10,303 | €5,809 | -€4,494 | -43.6% |
| Profit (loss) for the period | 9904 | €30,824 | €17,319 | -€13,505 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,824 | €17,319 | -€13,505 | -43.8% |
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 4 November 2026 via checked.be.