DOKTER BART VANHAVERBEKE: what changed
What changed
DOKTER BART VANHAVERBEKE
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€140,270
2024 · €120,256+€20,014
Equity
€1.3m
2024 · €1.1m+€140,270
Cash
€209,473
2024 · €104,610+€104,863
Balance sheet total
€1.3m
2024 · €1.2m+€129,882
Largest movements
Assets
- Cash +€104,863
up €104,863 (+100%), from €104,610 to €209,473
mainly Net result for the year (+€140,270) and Depreciation (+€2,263)
- Current investments +€23,000
up €23,000 (+2.2%), from €1.1m to €1.1m
Equity and liabilities
- Reserves +€140,270
up €140,270 (+12.5%), from €1.1m to €1.3m
Income statement
- Financial income +€23,067
up €23,067 (+1,226%), from €1,881 to €24,949
- Taxes +€4,776
up €4,776 (+9.6%), from €49,761 to €54,538
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
€120,256
Gross operating margin
-€352
Depreciation
+€950
Other operating charges
+€518
Financial income
+€23,067
Financial charges
+€606
Taxes
-€4,776
Result 2025
€140,270
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
+€127,863
Investment
-€23,000
Financing
€0
Cash 2024
€104,610
From operations (derived)
+€127,863
Net result for the year
+€140,270
Depreciation
+€2,263
Receivables within one year
-€2,947
Deferred charges and accrued income
-€1,336
Trade debts
+€1,141
Tax, wage and social debts
-€12,129
Other debts
+€600
Investment (derived)
-€23,000
Current investments
-€23,000
Cash 2025
€209,473
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,164,590 | €1,294,472 | +€129,882 | +11.2% |
| Fixed assets | 21/28 | €3,348 | €1,085 | -€2,263 | -67.6% |
| Tangible fixed assets | 22/27 | €3,348 | €1,085 | -€2,263 | -67.6% |
| Plant, machinery and equipment | 23 | €1,443 | - | -€1,443 | |
| Furniture and vehicles | 24 | €1,905 | €1,085 | -€820 | -43.1% |
| Current assets | 29/58 | €1,161,242 | €1,293,387 | +€132,146 | +11.4% |
| Amounts receivable within one year | 40/41 | - | €2,947 | +€2,947 | |
| Other amounts receivable | 41 | - | €2,947 | +€2,947 | |
| Current investments | 50/53 | €1,052,662 | €1,075,662 | +€23,000 | +2.2% |
| Cash at bank and in hand | 54/58 | €104,610 | €209,473 | +€104,863 | +100% |
| Deferred charges and accrued income | 490/1 | €3,970 | €5,306 | +€1,336 | +33.6% |
| Total equity and liabilities | 10/49 | €1,164,590 | €1,294,472 | +€129,882 | +11.2% |
| Equity | 10/15 | €1,138,990 | €1,279,260 | +€140,270 | +12.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,126,590 | €1,266,860 | +€140,270 | +12.5% |
| Distributable reserves | 133 | €1,126,590 | €1,266,860 | +€140,270 | +12.5% |
| Amounts payable | 17/49 | €25,601 | €15,213 | -€10,388 | -40.6% |
| Amounts payable within one year | 42/48 | €25,601 | €15,213 | -€10,388 | -40.6% |
| Trade debts | 44 | €2,754 | €3,895 | +€1,141 | +41.4% |
| Suppliers | 440/4 | €2,754 | €3,895 | +€1,141 | +41.4% |
| Taxes, remuneration and social security | 45 | €21,709 | €9,580 | -€12,129 | -55.9% |
| Taxes | 450/3 | €21,709 | €9,580 | -€12,129 | -55.9% |
| Other amounts payable | 47/48 | €1,138 | €1,738 | +€600 | +52.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,214 | €2,263 | -€950 | -29.6% |
| Other operating charges | 640/8 | €763 | €244 | -€518 | -68.0% |
| Gross operating margin | 9900 | €173,260 | €172,908 | -€352 | -0.2% |
| Operating profit (loss) | 9901 | €169,284 | €170,401 | +€1,117 | +0.7% |
| Financial income | 75/76B | €1,881 | €24,949 | +€23,067 | +1,226% |
| Recurring financial income | 75 | €1,881 | €24,949 | +€23,067 | +1,226% |
| Financial charges | 65/66B | €1,148 | €542 | -€606 | -52.8% |
| Recurring financial charges | 65 | €1,148 | €542 | -€606 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €170,017 | €194,808 | +€24,790 | +14.6% |
| Income taxes | 67/77 | €49,761 | €54,538 | +€4,776 | +9.6% |
| Profit (loss) for the period | 9904 | €120,256 | €140,270 | +€20,014 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €120,256 | €140,270 | +€20,014 | +16.6% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 3 November 2026 via checked.be.