DOCTEUR PATRICK VERHELLE: what changed
What changed
DOCTEUR PATRICK VERHELLE
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€214,734
2024 · €201,247+€13,487
Equity
€866,617
2024 · €651,883+€214,734
Cash
€359,040
2024 · €263,309+€95,731
Balance sheet total
€1.5m
2024 · €1.4m+€133,721
Largest movements
Assets
- Cash +€95,731
up €95,731 (+36.4%), from €263,309 to €359,040
mainly Net result for the year (+€214,734) and Other debts (+€133,643)
- Receivables within one year +€44,774
up €44,774, from €0 to €44,774
of which Trade receivables: +€44,774
Equity and liabilities
- Provisions -€219,788
down €219,788 (-100%), from €219,788 to €0
- Reserves +€214,734
up €214,734 (+47.8%), from €449,085 to €663,820
of which Distributable reserves: +€214,734
- Other debts +€133,643
up €133,643 (+137%), from €97,336 to €230,979
- Debts after one year -€73,761
down €73,761 (-24.1%), from €306,343 to €232,583
- Tax, wage and social debts +€47,057
up €47,057 (+114%), from €41,236 to €88,293
of which Taxes: +€34,859
Income statement
- Provisions -€201,109
down €201,109 (-1,077%), from -€18,679 to -€219,788
- Gross operating margin -€200,536
down €200,536 (-47.4%), from €423,454 to €222,919
- Financial charges -€34,208
down €34,208 (-73.4%), from €46,590 to €12,382
- Taxes +€11,670
up €11,670 (+11.4%), from €102,606 to €114,276
- Depreciation +€4,987
up €4,987 (+5.8%), from €86,109 to €91,096
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
€201,247
Gross operating margin
-€200,536
Depreciation
-€4,987
Provisions
+€201,109
Other operating charges
-€4,891
Financial income
+€253
Financial charges
+€34,208
Taxes
-€11,670
Result 2025
€214,734
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
+€263,070
Investment
-€88,943
Financing
-€78,395
Cash 2024
€263,309
From operations (derived)
+€263,070
Net result for the year
+€214,734
Depreciation
+€91,096
Receivables within one year
-€44,774
Deferred charges and accrued income
+€4,632
Provisions
-€219,788
Trade debts
+€36,470
Tax, wage and social debts
+€47,057
Other debts
+€133,643
Investment (derived)
-€88,943
Investment in fixed assets (net)
-€76,967
Current investments
-€11,977
Financing
-€78,395
Debts after one year
-€73,761
Current portion of long-term debt
-€4,635
Cash 2025
€359,040
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,410,301 | €1,544,022 | +€133,721 | +9.5% |
| Fixed assets | 21/28 | €1,066,273 | €1,052,144 | -€14,129 | -1.3% |
| Tangible fixed assets | 22/27 | €1,066,273 | €1,052,144 | -€14,129 | -1.3% |
| Land and buildings | 22 | €1,026,376 | €1,032,415 | +€6,039 | +0.6% |
| Plant, machinery and equipment | 23 | €1,956 | €1,203 | -€753 | -38.5% |
| Furniture and vehicles | 24 | €37,941 | €18,526 | -€19,415 | -51.2% |
| Current assets | 29/58 | €344,028 | €491,879 | +€147,850 | +43.0% |
| Amounts receivable within one year | 40/41 | €0 | €44,774 | +€44,774 | |
| Trade receivables | 40 | €0 | €44,774 | +€44,774 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €63,574 | €75,550 | +€11,977 | +18.8% |
| Cash at bank and in hand | 54/58 | €263,309 | €359,040 | +€95,731 | +36.4% |
| Deferred charges and accrued income | 490/1 | €17,146 | €12,514 | -€4,632 | -27.0% |
| Total equity and liabilities | 10/49 | €1,410,301 | €1,544,022 | +€133,721 | +9.5% |
| Equity | 10/15 | €651,883 | €866,617 | +€214,734 | +32.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €449,085 | €663,820 | +€214,734 | +47.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €57,571 | €57,571 | = | 0.0% |
| Distributable reserves | 133 | €389,655 | €604,389 | +€214,734 | +55.1% |
| Profit (loss) carried forward | 14 | €196,600 | €196,600 | = | 0.0% |
| Provisions and deferred taxes | 16 | €219,788 | €0 | -€219,788 | -100% |
| Provisions for liabilities and charges | 160/5 | €219,788 | €0 | -€219,788 | -100% |
| Pensions and similar obligations | 160 | €219,788 | €0 | -€219,788 | -100% |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €538,630 | €677,405 | +€138,775 | +25.8% |
| Amounts payable after more than one year | 17 | €306,343 | €232,583 | -€73,761 | -24.1% |
| Financial debts | 170/4 | €306,343 | €232,583 | -€73,761 | -24.1% |
| Amounts payable within one year | 42/48 | €232,287 | €444,822 | +€212,536 | +91.5% |
| Current portion of amounts payable after more than one year | 42 | €83,883 | €79,248 | -€4,635 | -5.5% |
| Trade debts | 44 | €9,832 | €46,302 | +€36,470 | +371% |
| Suppliers | 440/4 | €9,832 | €46,302 | +€36,470 | +371% |
| Taxes, remuneration and social security | 45 | €41,236 | €88,293 | +€47,057 | +114% |
| Taxes | 450/3 | €41,236 | €76,095 | +€34,859 | +84.5% |
| Remuneration and social security | 454/9 | - | €12,198 | +€12,198 | |
| Other amounts payable | 47/48 | €97,336 | €230,979 | +€133,643 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,109 | €91,096 | +€4,987 | +5.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€18,679 | -€219,788 | -€201,109 | -1,077% |
| Other operating charges | 640/8 | €7,854 | €12,745 | +€4,891 | +62.3% |
| Gross operating margin | 9900 | €423,454 | €222,919 | -€200,536 | -47.4% |
| Operating profit (loss) | 9901 | €348,170 | €338,866 | -€9,304 | -2.7% |
| Financial income | 75/76B | €2,272 | €2,525 | +€253 | +11.2% |
| Recurring financial income | 75 | €2,272 | €2,525 | +€253 | +11.2% |
| Financial charges | 65/66B | €46,590 | €12,382 | -€34,208 | -73.4% |
| Recurring financial charges | 65 | €46,590 | €12,382 | -€34,208 | -73.4% |
| Profit (loss) for the period before taxes | 9903 | €303,853 | €329,010 | +€25,157 | +8.3% |
| Income taxes | 67/77 | €102,606 | €114,276 | +€11,670 | +11.4% |
| Profit (loss) for the period | 9904 | €201,247 | €214,734 | +€13,487 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €201,247 | €214,734 | +€13,487 | +6.7% |
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.