Dokter Ann Vanherpe: what changed
What changed
Dokter Ann Vanherpe
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€79,223
2024 · €106,249-€27,027
Equity
€366,089
2024 · €386,866-€20,777
Cash
€60,342
2024 · €61,987-€1,645
Balance sheet total
€715,030
2024 · €682,530+€32,500
Largest movements
Assets
- Receivables within one year +€64,520
up €64,520 (+30.9%), from €208,806 to €273,326
- Tangible fixed assets -€21,214
down €21,214 (-5.3%), from €400,660 to €379,446
of which Furniture and vehicles: -€12,895
- Deferred charges and accrued income -€7,928
down €7,928 (-99.5%), from €7,968 to €40
Equity and liabilities
- Other debts +€100,000
new in 2025: €100,000
- Reserves -€28,554
down €28,554 (-93.9%), from €30,409 to €1,855
of which Non-distributable reserves: -€30,409
- Current portion of long-term debt -€21,439
down €21,439 (-39.9%), from €53,729 to €32,290
- Tax, wage and social debts -€18,448
down €18,448 (-62.1%), from €29,696 to €11,248
- Profit (loss) carried forward +€7,777
up €7,777 (+2.3%), from €337,907 to €345,684
Income statement
- Gross operating margin -€33,832
down €33,832 (-19.0%), from €177,955 to €144,123
- Taxes -€6,956
down €6,956 (-25.6%), from €27,198 to €20,243
- Financial charges -€4,221
down €4,221 (-28.6%), from €14,752 to €10,531
- Depreciation +€2,877
up €2,877 (+7.0%), from €41,146 to €44,023
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
€106,249
Gross operating margin
-€33,832
Depreciation
-€2,877
Other operating charges
-€142
Financial income
-€1,353
Financial charges
+€4,221
Taxes
+€6,956
Result 2025
€79,223
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
+€147,237
Investment
-€21,576
Financing
-€127,307
Cash 2024
€61,987
From operations (derived)
+€147,237
Net result for the year
+€79,223
Depreciation
+€44,023
Receivables within one year
-€64,520
Deferred charges and accrued income
+€7,928
Trade debts
-€968
Tax, wage and social debts
-€18,448
Other debts
+€100,000
Investment (derived)
-€21,576
Investment in fixed assets (net)
-€21,576
Financing
-€127,307
Debts after one year
-€5,868
Current portion of long-term debt
-€21,439
Contributions, distributions and other
-€99,999
Cash 2025
€60,342
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €682,530 | €715,030 | +€32,500 | +4.8% |
| Fixed assets | 21/28 | €403,770 | €381,322 | -€22,447 | -5.6% |
| Intangible fixed assets | 21 | €3,060 | €1,826 | -€1,233 | -40.3% |
| Tangible fixed assets | 22/27 | €400,660 | €379,446 | -€21,214 | -5.3% |
| Plant, machinery and equipment | 23 | €360,977 | €352,658 | -€8,319 | -2.3% |
| Furniture and vehicles | 24 | €39,683 | €26,788 | -€12,895 | -32.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €278,760 | €333,707 | +€54,947 | +19.7% |
| Amounts receivable within one year | 40/41 | €208,806 | €273,326 | +€64,520 | +30.9% |
| Other amounts receivable | 41 | €208,806 | €273,326 | +€64,520 | +30.9% |
| Cash at bank and in hand | 54/58 | €61,987 | €60,342 | -€1,645 | -2.7% |
| Deferred charges and accrued income | 490/1 | €7,968 | €40 | -€7,928 | -99.5% |
| Total equity and liabilities | 10/49 | €682,530 | €715,030 | +€32,500 | +4.8% |
| Equity | 10/15 | €386,866 | €366,089 | -€20,777 | -5.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €30,409 | €1,855 | -€28,554 | -93.9% |
| Non-distributable reserves | 130/1 | €30,409 | - | -€30,409 | |
| Other | 1319 | €30,409 | - | -€30,409 | |
| Distributable reserves | 133 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | €337,907 | €345,684 | +€7,777 | +2.3% |
| Amounts payable | 17/49 | €295,664 | €348,941 | +€53,277 | +18.0% |
| Amounts payable after more than one year | 17 | €211,271 | €205,402 | -€5,868 | -2.8% |
| Financial debts | 170/4 | €211,271 | €205,402 | -€5,868 | -2.8% |
| Amounts payable within one year | 42/48 | €84,393 | €143,538 | +€59,145 | +70.1% |
| Current portion of amounts payable after more than one year | 42 | €53,729 | €32,290 | -€21,439 | -39.9% |
| Trade debts | 44 | €968 | €0 | -€968 | -100% |
| Suppliers | 440/4 | €968 | €0 | -€968 | -100% |
| Taxes, remuneration and social security | 45 | €29,696 | €11,248 | -€18,448 | -62.1% |
| Taxes | 450/3 | €29,696 | €11,248 | -€18,448 | -62.1% |
| Other amounts payable | 47/48 | - | €100,000 | +€100,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,146 | €44,023 | +€2,877 | +7.0% |
| Other operating charges | 640/8 | €724 | €866 | +€142 | +19.6% |
| Gross operating margin | 9900 | €177,955 | €144,123 | -€33,832 | -19.0% |
| Operating profit (loss) | 9901 | €136,085 | €99,234 | -€36,851 | -27.1% |
| Financial income | 75/76B | €12,115 | €10,762 | -€1,353 | -11.2% |
| Recurring financial income | 75 | €12,115 | €10,762 | -€1,353 | -11.2% |
| Financial charges | 65/66B | €14,752 | €10,531 | -€4,221 | -28.6% |
| Recurring financial charges | 65 | €14,752 | €10,531 | -€4,221 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €133,448 | €99,465 | -€33,982 | -25.5% |
| Income taxes | 67/77 | €27,198 | €20,243 | -€6,956 | -25.6% |
| Profit (loss) for the period | 9904 | €106,249 | €79,223 | -€27,027 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €106,249 | €79,223 | -€27,027 | -25.4% |
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.