Dokter Amir David: what changed
What changed
Dokter Amir David
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€281,215
2024 · €268,873+€12,342
Equity
€18,600
2024 · €18,600
Cash
€147,009
2024 · €137,723+€9,287
Balance sheet total
€436,726
2024 · €447,805-€11,079
Largest movements
Assets
- Intangible fixed assets -€27,000
down €27,000 (-26.7%), from €101,250 to €74,250
- Receivables within one year +€18,476
up €18,476 (+973%), from €1,899 to €20,376
- Deferred charges and accrued income -€12,031
down €12,031 (-6.8%), from €176,131 to €164,100
- Cash +€9,287
up €9,287 (+6.7%), from €137,723 to €147,009
mainly Net result for the year (+€281,215) and Depreciation (+€31,894)
Equity and liabilities
- Debts after one year -€27,904
down €27,904 (-24.1%), from €115,658 to €87,754
- Trade debts +€9,315
new in 2025: €9,315
- Other debts +€7,904
up €7,904 (+2.9%), from €273,311 to €281,215
- Accrued charges and deferred income -€5,455
down €5,455 (-95.8%), from €5,694 to €239
Income statement
- Gross operating margin +€9,322
up €9,322 (+2.3%), from €397,515 to €406,837
- Depreciation -€6,798
down €6,798 (-17.6%), from €38,692 to €31,894
- Taxes +€4,252
up €4,252 (+5.0%), from €85,231 to €89,484
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
€268,873
Gross operating margin
+€9,322
Depreciation
+€6,798
Other operating charges
-€773
Financial income
+€259
Financial charges
+€988
Taxes
-€4,252
Result 2025
€281,215
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
+€322,787
Investment
-€5,082
Financing
-€308,419
Cash 2024
€137,723
From operations (derived)
+€322,787
Net result for the year
+€281,215
Depreciation
+€31,894
Receivables within one year
-€18,476
Deferred charges and accrued income
+€12,031
Trade debts
+€9,315
Tax, wage and social debts
+€4,360
Other debts
+€7,904
Accrued charges and deferred income
-€5,455
Investment (derived)
-€5,082
Investment in fixed assets (net)
-€5,082
Financing
-€308,419
Debts after one year
-€27,904
Current portion of long-term debt
+€701
Contributions, distributions and other
-€281,215
Cash 2025
€147,009
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €447,805 | €436,726 | -€11,079 | -2.5% |
| Fixed assets | 21/28 | €132,052 | €105,240 | -€26,812 | -20.3% |
| Intangible fixed assets | 21 | €101,250 | €74,250 | -€27,000 | -26.7% |
| Tangible fixed assets | 22/27 | €30,802 | €30,990 | +€188 | +0.6% |
| Plant, machinery and equipment | 23 | €12,409 | €9,280 | -€3,129 | -25.2% |
| Furniture and vehicles | 24 | €574 | - | -€574 | |
| Other tangible fixed assets | 26 | €17,818 | €21,710 | +€3,892 | +21.8% |
| Current assets | 29/58 | €315,753 | €331,486 | +€15,733 | +5.0% |
| Amounts receivable within one year | 40/41 | €1,899 | €20,376 | +€18,476 | +973% |
| Trade receivables | 40 | €1,899 | €20,376 | +€18,476 | +973% |
| Cash at bank and in hand | 54/58 | €137,723 | €147,009 | +€9,287 | +6.7% |
| Deferred charges and accrued income | 490/1 | €176,131 | €164,100 | -€12,031 | -6.8% |
| Total equity and liabilities | 10/49 | €447,805 | €436,726 | -€11,079 | -2.5% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €429,205 | €418,126 | -€11,079 | -2.6% |
| Amounts payable after more than one year | 17 | €115,658 | €87,754 | -€27,904 | -24.1% |
| Financial debts | 170/4 | €115,658 | €87,754 | -€27,904 | -24.1% |
| Amounts payable within one year | 42/48 | €307,853 | €330,133 | +€22,280 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €29,499 | €30,200 | +€701 | +2.4% |
| Trade debts | 44 | - | €9,315 | +€9,315 | |
| Suppliers | 440/4 | - | €9,315 | +€9,315 | |
| Taxes, remuneration and social security | 45 | €5,043 | €9,403 | +€4,360 | +86.5% |
| Taxes | 450/3 | €5,043 | €9,403 | +€4,360 | +86.5% |
| Other amounts payable | 47/48 | €273,311 | €281,215 | +€7,904 | +2.9% |
| Accrued charges and deferred income | 492/3 | €5,694 | €239 | -€5,455 | -95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,692 | €31,894 | -€6,798 | -17.6% |
| Other operating charges | 640/8 | €836 | €1,610 | +€773 | +92.5% |
| Gross operating margin | 9900 | €397,515 | €406,837 | +€9,322 | +2.3% |
| Operating profit (loss) | 9901 | €357,986 | €373,334 | +€15,348 | +4.3% |
| Financial income | 75/76B | €628 | €887 | +€259 | +41.3% |
| Recurring financial income | 75 | €628 | €887 | +€259 | +41.3% |
| Financial charges | 65/66B | €4,509 | €3,522 | -€988 | -21.9% |
| Recurring financial charges | 65 | €4,509 | €3,522 | -€988 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €354,104 | €370,699 | +€16,594 | +4.7% |
| Income taxes | 67/77 | €85,231 | €89,484 | +€4,252 | +5.0% |
| Profit (loss) for the period | 9904 | €268,873 | €281,215 | +€12,342 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €268,873 | €281,215 | +€12,342 | +4.6% |
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.