DOCTEUR PIRSON: what changed
What changed
DOCTEUR PIRSON
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€89,487
2024 · €69,473+€20,014
Equity
€451,925
2024 · €574,838-€122,913
Cash
€158,572
2024 · €192,676-€34,103
Balance sheet total
€687,464
2024 · €636,209+€51,255
Largest movements
Assets
- Current investments +€97,700
up €97,700 (+33.3%), from €293,333 to €391,033
- Cash -€34,103
down €34,103 (-17.7%), from €192,676 to €158,572
mainly Contributions, distributions and other (-€212,400) and Current investments (-€97,700)
- Receivables within one year -€21,472
down €21,472 (-49.9%), from €43,015 to €21,543
of which Trade receivables: -€20,297
- Tangible fixed assets +€12,416
up €12,416 (+2,224%), from €558 to €12,975
of which Furniture and vehicles: +€12,496
Equity and liabilities
- Other debts +€171,400
up €171,400 (+418%), from €41,000 to €212,400
- Reserves -€123,000
down €123,000 (-35.1%), from €350,300 to €227,300
of which Distributable reserves: -€123,000
Income statement
- Turnover +€289,489
new in 2025: €289,489
- Gross operating margin +€28,234
up €28,234 (+27.3%), from €103,489 to €131,723
- Taxes +€5,255
up €5,255 (+16.4%), from €32,052 to €37,307
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
€69,473
Gross operating margin
+€28,234
Depreciation
+€5
Other operating charges
-€41
Financial income
-€517
Financial charges
-€2,412
Taxes
-€5,255
Result 2025
€89,487
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
+€290,697
Investment
-€112,401
Financing
-€212,400
Cash 2024
€192,676
From operations (derived)
+€290,697
Net result for the year
+€89,487
Depreciation
+€2,285
Receivables within one year
+€21,472
Deferred charges and accrued income
+€3,285
Trade debts
+€109
Tax, wage and social debts
+€2,659
Other debts
+€171,400
Investment (derived)
-€112,401
Investment in fixed assets (net)
-€14,701
Current investments
-€97,700
Financing
-€212,400
Contributions, distributions and other
-€212,400
Cash 2025
€158,572
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €636,209 | €687,464 | +€51,255 | +8.1% |
| Fixed assets | 21/28 | €558 | €12,975 | +€12,416 | +2,224% |
| Tangible fixed assets | 22/27 | €558 | €12,975 | +€12,416 | +2,224% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €400 | €12,896 | +€12,496 | +3,124% |
| Other tangible fixed assets | 26 | €158 | €79 | -€79 | -50.0% |
| Current assets | 29/58 | €635,650 | €674,490 | +€38,839 | +6.1% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,015 | €21,543 | -€21,472 | -49.9% |
| Trade receivables | 40 | €23,902 | €3,605 | -€20,297 | -84.9% |
| Other amounts receivable | 41 | €19,113 | €17,938 | -€1,175 | -6.1% |
| Current investments | 50/53 | €293,333 | €391,033 | +€97,700 | +33.3% |
| Cash at bank and in hand | 54/58 | €192,676 | €158,572 | -€34,103 | -17.7% |
| Deferred charges and accrued income | 490/1 | €6,627 | €3,342 | -€3,285 | -49.6% |
| Total equity and liabilities | 10/49 | €636,209 | €687,464 | +€51,255 | +8.1% |
| Equity | 10/15 | €574,838 | €451,925 | -€122,913 | -21.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €350,300 | €227,300 | -€123,000 | -35.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €348,300 | €225,300 | -€123,000 | -35.3% |
| Profit (loss) carried forward | 14 | €204,538 | €204,625 | +€87 | 0.0% |
| Amounts payable | 17/49 | €61,371 | €235,539 | +€174,168 | +284% |
| Amounts payable within one year | 42/48 | €61,371 | €235,539 | +€174,168 | +284% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €0 | €109 | +€109 | |
| Suppliers | 440/4 | €0 | €109 | +€109 | |
| Taxes, remuneration and social security | 45 | €20,371 | €23,030 | +€2,659 | +13.1% |
| Taxes | 450/3 | €20,371 | €23,030 | +€2,659 | +13.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €41,000 | €212,400 | +€171,400 | +418% |
| Turnover | 70 | - | €289,489 | +€289,489 | |
| Goods, raw materials, services and sundry goods | 60/61 | €169,074 | €166,900 | -€2,174 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,289 | €2,285 | -€5 | -0.2% |
| Other operating charges | 640/8 | €1,239 | €1,280 | +€41 | +3.3% |
| Gross operating margin | 9900 | €103,489 | €131,723 | +€28,234 | +27.3% |
| Operating profit (loss) | 9901 | €99,961 | €128,159 | +€28,198 | +28.2% |
| Financial income | 75/76B | €1,879 | €1,363 | -€517 | -27.5% |
| Recurring financial income | 75 | €1,879 | €1,363 | -€517 | -27.5% |
| Financial charges | 65/66B | €315 | €2,727 | +€2,412 | +765% |
| Recurring financial charges | 65 | €315 | €2,727 | +€2,412 | +765% |
| Profit (loss) for the period before taxes | 9903 | €101,525 | €126,795 | +€25,270 | +24.9% |
| Income taxes | 67/77 | €32,052 | €37,307 | +€5,255 | +16.4% |
| Profit (loss) for the period | 9904 | €69,473 | €89,487 | +€20,014 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €69,473 | €89,487 | +€20,014 | +28.8% |
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 5 November 2026 via checked.be.