DOKTER BERT VAN HERCK: what changed
What changed
DOKTER BERT VAN HERCK
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€72,419
2024 · €105,163-€32,744
Equity
€198,676
2024 · €291,278-€92,602
Cash
€41,931
2024 · €32,781+€9,150
Balance sheet total
€1.7m
2024 · €1.8m-€26,267
Largest movements
Assets
- Tangible fixed assets -€81,728
down €81,728 (-6.0%), from €1.4m to €1.3m
of which Land and buildings: -€77,953
- Receivables within one year +€47,247
up €47,247 (+17.5%), from €269,642 to €316,889
of which Other amounts receivable: +€47,247
Equity and liabilities
- Other debts +€146,746
up €146,746 (+803%), from €18,275 to €165,022
- Short-term financial debts -€99,644
down €99,644 (-16.2%), from €616,210 to €516,565
- Reserves -€92,602
down €92,602 (-33.2%), from €278,878 to €186,276
of which Distributable reserves: -€92,602
- Current portion of long-term debt +€35,118
up €35,118 (+67.8%), from €51,831 to €86,949
Income statement
- Gross operating margin -€63,109
down €63,109 (-21.0%), from €300,886 to €237,777
- Financial charges -€38,834
down €38,834 (-62.1%), from €62,569 to €23,735
- Other operating charges +€4,176
up €4,176 (+36.5%), from €11,435 to €15,610
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
€105,163
Gross operating margin
-€63,109
Staff costs
+€2,288
Depreciation
-€2,152
Other operating charges
-€4,176
Other operating items
-€4,941
Financial income
+€1,543
Financial charges
+€38,834
Taxes
-€1,032
Result 2025
€72,419
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
+€257,652
Investment
-€1,686
Financing
-€246,816
Cash 2024
€32,781
From operations (derived)
+€257,652
Net result for the year
+€72,419
Depreciation
+€81,728
Receivables within one year
-€47,247
Deferred charges and accrued income
+€2,622
Trade debts
-€10,152
Tax, wage and social debts
+€10,860
Other debts
+€146,746
Accrued charges and deferred income
+€675
Investment (derived)
-€1,686
Current investments
-€1,686
Financing
-€246,816
Debts after one year
-€17,268
Current portion of long-term debt
+€35,118
Short-term financial debts
-€99,644
Contributions, distributions and other
-€165,022
Cash 2025
€41,931
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,772,757 | €1,746,490 | -€26,267 | -1.5% |
| Fixed assets | 21/28 | €1,355,770 | €1,274,042 | -€81,728 | -6.0% |
| Tangible fixed assets | 22/27 | €1,355,770 | €1,274,042 | -€81,728 | -6.0% |
| Land and buildings | 22 | €1,339,602 | €1,261,649 | -€77,953 | -5.8% |
| Furniture and vehicles | 24 | €16,168 | €12,393 | -€3,775 | -23.3% |
| Current assets | 29/58 | €416,987 | €472,448 | +€55,461 | +13.3% |
| Amounts receivable within one year | 40/41 | €269,642 | €316,889 | +€47,247 | +17.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €269,642 | €316,889 | +€47,247 | +17.5% |
| Current investments | 50/53 | €1,100 | €2,786 | +€1,686 | +153% |
| Cash at bank and in hand | 54/58 | €32,781 | €41,931 | +€9,150 | +27.9% |
| Deferred charges and accrued income | 490/1 | €113,463 | €110,841 | -€2,622 | -2.3% |
| Total equity and liabilities | 10/49 | €1,772,757 | €1,746,490 | -€26,267 | -1.5% |
| Equity | 10/15 | €291,278 | €198,676 | -€92,602 | -31.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €278,878 | €186,276 | -€92,602 | -33.2% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €275,878 | €183,276 | -€92,602 | -33.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,481,479 | €1,547,815 | +€66,336 | +4.5% |
| Amounts payable after more than one year | 17 | €711,191 | €693,924 | -€17,268 | -2.4% |
| Financial debts | 170/4 | €711,191 | €693,924 | -€17,268 | -2.4% |
| Amounts payable within one year | 42/48 | €767,288 | €850,216 | +€82,928 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €51,831 | €86,949 | +€35,118 | +67.8% |
| Financial debts | 43 | €616,210 | €516,565 | -€99,644 | -16.2% |
| Credit institutions | 430/8 | €616,210 | €516,565 | -€99,644 | -16.2% |
| Trade debts | 44 | €23,008 | €12,856 | -€10,152 | -44.1% |
| Suppliers | 440/4 | €23,008 | €12,856 | -€10,152 | -44.1% |
| Taxes, remuneration and social security | 45 | €57,964 | €68,824 | +€10,860 | +18.7% |
| Taxes | 450/3 | €39,576 | €66,368 | +€26,792 | +67.7% |
| Remuneration and social security | 454/9 | €18,388 | €2,456 | -€15,932 | -86.6% |
| Other amounts payable | 47/48 | €18,275 | €165,022 | +€146,746 | +803% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,675 | +€675 | +22.5% |
| Non-recurring operating income | 76A | - | €2,500 | +€2,500 | |
| Remuneration, social security and pensions | 62 | €18,678 | €16,390 | -€2,288 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,576 | €81,728 | +€2,152 | +2.7% |
| Other operating charges | 640/8 | €11,435 | €15,610 | +€4,176 | +36.5% |
| Non-recurring operating charges | 66A | - | €4,941 | +€4,941 | |
| Gross operating margin | 9900 | €300,886 | €237,777 | -€63,109 | -21.0% |
| Operating profit (loss) | 9901 | €191,198 | €119,109 | -€72,089 | -37.7% |
| Financial income | 75/76B | €14,378 | €15,921 | +€1,543 | +10.7% |
| Recurring financial income | 75 | €14,378 | €15,921 | +€1,543 | +10.7% |
| Financial charges | 65/66B | €62,569 | €23,735 | -€38,834 | -62.1% |
| Recurring financial charges | 65 | €62,569 | €23,735 | -€38,834 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | €143,007 | €111,295 | -€31,712 | -22.2% |
| Income taxes | 67/77 | €37,844 | €38,876 | +€1,032 | +2.7% |
| Profit (loss) for the period | 9904 | €105,163 | €72,419 | -€32,744 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €105,163 | €72,419 | -€32,744 | -31.1% |
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 2 November 2026 via checked.be.