DOKTER B. DE FOER: what changed
What changed
DOKTER B. DE FOER
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€462,407
2024 · €373,785+€88,621
Equity
€1.8m
2024 · €1.6m+€238,107
Cash
€547,521
2024 · €513,560+€33,961
Balance sheet total
€2.1m
2024 · €1.9m+€223,672
Largest movements
Assets
- Current investments +€297,655
up €297,655 (+25.6%), from €1.2m to €1.5m
- Receivables within one year -€88,657
down €88,657 (-66.8%), from €132,792 to €44,135
- Cash +€33,961
up €33,961 (+6.6%), from €513,560 to €547,521
mainly Net result for the year (+€462,407) and Receivables within one year (+€88,657)
Equity and liabilities
- Reserves +€238,107
up €238,107 (+15.0%), from €1.6m to €1.8m
Income statement
- Financial income +€82,853
up €82,853 (+315%), from €26,338 to €109,191
- Gross operating margin +€29,578
up €29,578 (+5.4%), from €548,741 to €578,319
- Taxes +€26,337
up €26,337 (+15.5%), from €170,299 to €196,635
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
€373,785
Gross operating margin
+€29,578
Depreciation
-€1,151
Other operating charges
-€196
Other operating items
+€3,100
Financial income
+€82,853
Financial charges
+€773
Taxes
-€26,337
Result 2025
€462,407
raises the resultlowers the resultnot broken down further in the accounts
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
+€560,908
Investment
-€302,108
Financing
-€224,839
Cash 2024
€513,560
From operations (derived)
+€560,908
Net result for the year
+€462,407
Depreciation
+€24,711
Receivables within one year
+€88,657
Smaller working-capital items
-€893
Tax, wage and social debts
+€8,796
Other debts
-€14,568
Accrued charges and deferred income
-€8,202
Investment (derived)
-€302,108
Investment in fixed assets (net)
-€4,453
Current investments
-€297,655
Financing
-€224,839
Short-term financial debts
-€539
Contributions, distributions and other
-€224,300
Cash 2025
€547,521
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,896,996 | €2,120,669 | +€223,672 | +11.8% |
| Fixed assets | 21/28 | €84,077 | €63,820 | -€20,258 | -24.1% |
| Tangible fixed assets | 22/27 | €84,077 | €63,820 | -€20,258 | -24.1% |
| Furniture and vehicles | 24 | €82,427 | €62,720 | -€19,708 | -23.9% |
| Other tangible fixed assets | 26 | €1,650 | €1,100 | -€550 | -33.3% |
| Current assets | 29/58 | €1,812,919 | €2,056,849 | +€243,930 | +13.5% |
| Amounts receivable within one year | 40/41 | €132,792 | €44,135 | -€88,657 | -66.8% |
| Other amounts receivable | 41 | €132,792 | €44,135 | -€88,657 | -66.8% |
| Current investments | 50/53 | €1,162,489 | €1,460,144 | +€297,655 | +25.6% |
| Cash at bank and in hand | 54/58 | €513,560 | €547,521 | +€33,961 | +6.6% |
| Deferred charges and accrued income | 490/1 | €4,078 | €5,049 | +€971 | +23.8% |
| Total equity and liabilities | 10/49 | €1,896,996 | €2,120,669 | +€223,672 | +11.8% |
| Equity | 10/15 | €1,601,830 | €1,839,936 | +€238,107 | +14.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,583,230 | €1,821,336 | +€238,107 | +15.0% |
| Distributable reserves | 133 | €1,583,230 | €1,821,336 | +€238,107 | +15.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €295,167 | €280,732 | -€14,435 | -4.9% |
| Amounts payable within one year | 42/48 | €279,770 | €273,537 | -€6,233 | -2.2% |
| Financial debts | 43 | €2,092 | €1,553 | -€539 | -25.8% |
| Credit institutions | 430/8 | €2,092 | €1,553 | -€539 | -25.8% |
| Trade debts | 44 | €659 | €738 | +€78 | +11.9% |
| Suppliers | 440/4 | €659 | €738 | +€78 | +11.9% |
| Taxes, remuneration and social security | 45 | €32,520 | €41,317 | +€8,796 | +27.0% |
| Taxes | 450/3 | €32,520 | €41,317 | +€8,796 | +27.0% |
| Other amounts payable | 47/48 | €244,499 | €229,930 | -€14,568 | -6.0% |
| Accrued charges and deferred income | 492/3 | €15,397 | €7,195 | -€8,202 | -53.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,560 | €24,711 | +€1,151 | +4.9% |
| Other operating charges | 640/8 | €1,753 | €1,949 | +€196 | +11.2% |
| Non-recurring operating charges | 66A | €3,100 | €0 | -€3,100 | -100% |
| Gross operating margin | 9900 | €548,741 | €578,319 | +€29,578 | +5.4% |
| Operating profit (loss) | 9901 | €520,328 | €551,659 | +€31,331 | +6.0% |
| Financial income | 75/76B | €26,338 | €109,191 | +€82,853 | +315% |
| Recurring financial income | 75 | €26,338 | €109,191 | +€82,853 | +315% |
| Financial charges | 65/66B | €2,582 | €1,809 | -€773 | -29.9% |
| Recurring financial charges | 65 | €2,582 | €1,809 | -€773 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €544,084 | €659,042 | +€114,958 | +21.1% |
| Income taxes | 67/77 | €170,299 | €196,635 | +€26,337 | +15.5% |
| Profit (loss) for the period | 9904 | €373,785 | €462,407 | +€88,621 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €373,785 | €462,407 | +€88,621 | +23.7% |
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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.