DOKTER BOUTS VICTOR: what changed
What changed
DOKTER BOUTS VICTOR
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€109,814
2025 · €90,525+€19,289
Equity
€807,536
2025 · €697,722+€109,814
Cash
€176,238
2025 · €215,961-€39,723
Balance sheet total
€827,772
2025 · €702,498+€125,273
Largest movements
Assets
- Receivables within one year +€153,560
up €153,560 (+68.9%), from €222,751 to €376,311
of which Other amounts receivable: +€153,532
- Cash -€39,723
down €39,723 (-18.4%), from €215,961 to €176,238
mainly Receivables within one year (-€153,560) and Deferred charges and accrued income (-€8,227)
Equity and liabilities
- Reserves +€109,814
up €109,814 (+16.2%), from €679,122 to €788,936
Income statement
- Gross operating margin +€23,043
up €23,043 (+17.9%), from €128,574 to €151,617
- Taxes +€8,347
up €8,347 (+18.7%), from €44,605 to €52,951
- Financial income +€4,847
up €4,847 (+30.6%), from €15,845 to €20,692
Change in the result, 2025 to 2026
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 2025
€90,525
Gross operating margin
+€23,043
Depreciation
-€559
Other operating charges
-€66
Financial income
+€4,847
Financial charges
+€370
Taxes
-€8,347
Result 2026
€109,814
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€39,485
Investment
-€7,798
Financing
+€7,560
Cash 2025
€215,961
From operations (derived)
-€39,485
Net result for the year
+€109,814
Depreciation
+€6,588
Receivables after one year
-€2,000
Receivables within one year
-€153,560
Deferred charges and accrued income
-€8,227
Trade debts
+€923
Tax, wage and social debts
+€6,976
Investment (derived)
-€7,798
Investment in fixed assets (net)
-€7,798
Financing
+€7,560
Current portion of long-term debt
+€7,560
Cash 2026
€176,238
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €702,498 | €827,772 | +€125,273 | +17.8% |
| Fixed assets | 21/28 | €23,780 | €24,989 | +€1,210 | +5.1% |
| Tangible fixed assets | 22/27 | €23,780 | €24,989 | +€1,210 | +5.1% |
| Land and buildings | 22 | €10,545 | €8,702 | -€1,843 | -17.5% |
| Plant, machinery and equipment | 23 | €8,604 | €8,856 | +€253 | +2.9% |
| Furniture and vehicles | 24 | €4,630 | €7,431 | +€2,800 | +60.5% |
| Current assets | 29/58 | €678,719 | €802,783 | +€124,064 | +18.3% |
| Amounts receivable after more than one year | 29 | €227,000 | €229,000 | +€2,000 | +0.9% |
| Trade receivables | 290 | €227,000 | €229,000 | +€2,000 | +0.9% |
| Amounts receivable within one year | 40/41 | €222,751 | €376,311 | +€153,560 | +68.9% |
| Trade receivables | 40 | €1,096 | €1,124 | +€28 | +2.6% |
| Other amounts receivable | 41 | €221,655 | €375,187 | +€153,532 | +69.3% |
| Cash at bank and in hand | 54/58 | €215,961 | €176,238 | -€39,723 | -18.4% |
| Deferred charges and accrued income | 490/1 | €13,007 | €21,234 | +€8,227 | +63.2% |
| Total equity and liabilities | 10/49 | €702,498 | €827,772 | +€125,273 | +17.8% |
| Equity | 10/15 | €697,722 | €807,536 | +€109,814 | +15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €679,122 | €788,936 | +€109,814 | +16.2% |
| Distributable reserves | 133 | €679,122 | €788,936 | +€109,814 | +16.2% |
| Amounts payable | 17/49 | €4,776 | €20,236 | +€15,460 | +324% |
| Amounts payable within one year | 42/48 | €4,776 | €20,236 | +€15,460 | +324% |
| Current portion of amounts payable after more than one year | 42 | - | €7,560 | +€7,560 | |
| Trade debts | 44 | €4,776 | €5,700 | +€923 | +19.3% |
| Suppliers | 440/4 | €4,776 | €5,700 | +€923 | +19.3% |
| Taxes, remuneration and social security | 45 | - | €6,976 | +€6,976 | |
| Taxes | 450/3 | - | €6,976 | +€6,976 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,030 | €6,588 | +€559 | +9.3% |
| Other operating charges | 640/8 | €2,140 | €2,206 | +€66 | +3.1% |
| Gross operating margin | 9900 | €128,574 | €151,617 | +€23,043 | +17.9% |
| Operating profit (loss) | 9901 | €120,405 | €142,823 | +€22,418 | +18.6% |
| Financial income | 75/76B | €15,845 | €20,692 | +€4,847 | +30.6% |
| Recurring financial income | 75 | €15,845 | €20,692 | +€4,847 | +30.6% |
| Financial charges | 65/66B | €1,120 | €750 | -€370 | -33.0% |
| Recurring financial charges | 65 | €1,120 | €750 | -€370 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €135,130 | €162,765 | +€27,635 | +20.5% |
| Income taxes | 67/77 | €44,605 | €52,951 | +€8,347 | +18.7% |
| Profit (loss) for the period | 9904 | €90,525 | €109,814 | +€19,289 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €90,525 | €109,814 | +€19,289 | +21.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.