DOKTER A. RISKE HUISARTS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DOKTER A. RISKE HUISARTS
Largest movements
- Current investments +€51,800
up €51,800 (+14.8%), from €351,017 to €402,817
- Tangible fixed assets -€18,499
down €18,499 (-39.7%), from €46,561 to €28,062
of which Furniture and vehicles: -€14,007
- Cash +€14,283
up €14,283 (+14.7%), from €97,466 to €111,749
mainly Net result for the year (+€99,741) and Depreciation (+€18,499)
- Reserves +€76,002
up €76,002 (+19.0%), from €399,733 to €475,735
of which Distributable reserves: +€76,002
- Other debts -€16,117
down €16,117 (-30.6%), from €52,666 to €36,548
- Debts after one year -€13,560
down €13,560 (-100%), from €13,560 to €0
- Tax, wage and social debts +€9,844
up €9,844 (+30.0%), from €32,859 to €42,703
- Trade debts -€8,553
down €8,553 (-94.6%), from €9,044 to €491
- Taxes +€4,613
up €4,613 (+10.9%), from €42,388 to €47,001
- Financial income +€2,956
up €2,956 (+323%), from €915 to €3,871
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €533,967 | €580,165 | +€46,198 | +8.7% |
| Fixed assets | 21/28 | €48,792 | €30,293 | -€18,499 | -37.9% |
| Tangible fixed assets | 22/27 | €46,561 | €28,062 | -€18,499 | -39.7% |
| Land and buildings | 22 | €16,752 | €13,148 | -€3,604 | -21.5% |
| Plant, machinery and equipment | 23 | €6,208 | €5,320 | -€888 | -14.3% |
| Furniture and vehicles | 24 | €23,600 | €9,593 | -€14,007 | -59.4% |
| Financial fixed assets | 28 | €2,231 | €2,231 | = | 0.0% |
| Current assets | 29/58 | €485,176 | €549,872 | +€64,697 | +13.3% |
| Amounts receivable within one year | 40/41 | €31,122 | €29,664 | -€1,458 | -4.7% |
| Trade receivables | 40 | €24,818 | €22,554 | -€2,265 | -9.1% |
| Other amounts receivable | 41 | €6,304 | €7,110 | +€806 | +12.8% |
| Current investments | 50/53 | €351,017 | €402,817 | +€51,800 | +14.8% |
| Cash at bank and in hand | 54/58 | €97,466 | €111,749 | +€14,283 | +14.7% |
| Deferred charges and accrued income | 490/1 | €5,570 | €5,642 | +€72 | +1.3% |
| Total equity and liabilities | 10/49 | €533,967 | €580,165 | +€46,198 | +8.7% |
| Equity | 10/15 | €410,393 | €486,395 | +€76,002 | +18.5% |
| Contributions | 10/11 | €10,659 | €10,659 | = | 0.0% |
| Reserves | 13 | €399,733 | €475,735 | +€76,002 | +19.0% |
| Tax-exempt reserves | 132 | €13,665 | €13,665 | = | 0.0% |
| Distributable reserves | 133 | €386,068 | €462,070 | +€76,002 | +19.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €123,574 | €93,771 | -€29,804 | -24.1% |
| Amounts payable after more than one year | 17 | €13,560 | €0 | -€13,560 | -100% |
| Financial debts | 170/4 | €13,560 | €0 | -€13,560 | -100% |
| Amounts payable within one year | 42/48 | €109,225 | €93,302 | -€15,923 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €14,657 | €13,560 | -€1,097 | -7.5% |
| Trade debts | 44 | €9,044 | €491 | -€8,553 | -94.6% |
| Suppliers | 440/4 | €9,044 | €491 | -€8,553 | -94.6% |
| Taxes, remuneration and social security | 45 | €32,859 | €42,703 | +€9,844 | +30.0% |
| Taxes | 450/3 | €32,859 | €42,703 | +€9,844 | +30.0% |
| Other amounts payable | 47/48 | €52,666 | €36,548 | -€16,117 | -30.6% |
| Accrued charges and deferred income | 492/3 | €790 | €468 | -€321 | -40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,624 | €18,499 | -€125 | -0.7% |
| Other operating charges | 640/8 | €1,228 | €1,336 | +€108 | +8.8% |
| Gross operating margin | 9900 | €164,433 | €163,041 | -€1,392 | -0.8% |
| Operating profit (loss) | 9901 | €144,582 | €143,206 | -€1,376 | -1.0% |
| Financial income | 75/76B | €915 | €3,871 | +€2,956 | +323% |
| Recurring financial income | 75 | €915 | €3,871 | +€2,956 | +323% |
| Financial charges | 65/66B | €362 | €336 | -€26 | -7.3% |
| Recurring financial charges | 65 | €362 | €336 | -€26 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €145,135 | €146,742 | +€1,607 | +1.1% |
| Income taxes | 67/77 | €42,388 | €47,001 | +€4,613 | +10.9% |
| Profit (loss) for the period | 9904 | €102,747 | €99,741 | -€3,006 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €102,747 | €99,741 | -€3,006 | -2.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.