Dokter C. Callens: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
Dokter C. Callens
NACE 86.210, General medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€172,383
2024 · €171,730+€654
Equity
-€272,156
2024 · -€444,539+€172,383
Cash
€162,950
2024 · €172,722-€9,772
Balance sheet total
€2.4m
2024 · €2.6m-€153,785
Largest movements
Assets
- Tangible fixed assets -€138,140
down €138,140 (-5.8%), from €2.4m to €2.3m
of which Land and buildings: -€136,224
Equity and liabilities
- Other debts -€185,939
down €185,939 (-11.1%), from €1.7m to €1.5m
- Profit (loss) carried forward +€172,383
up €172,383 (+33.1%), from -€520,834 to -€348,451
- Debts after one year -€167,368
down €167,368 (-14.8%), from €1.1m to €964,231
Income statement
- Gross operating margin +€47,278
up €47,278 (+11.2%), from €421,788 to €469,066
- Other operating charges +€36,866
up €36,866 (+161%), from €22,847 to €59,713
- Staff costs +€22,575
up €22,575 (+111%), from €20,369 to €42,945
- Write-downs -€7,545
new in 2025: -€7,545
- Financial charges -€6,373
down €6,373 (-10.1%), from €63,159 to €56,786
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€171,730
Gross operating margin
+€47,278
Staff costs
-€22,575
Depreciation
-€1,561
Write-downs
+€7,545
Other operating charges
-€36,866
Financial income
+€637
Financial charges
+€6,373
Taxes
-€177
Result 2025
€172,383
raises the resultlowers the result
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€157,778
Investment
-€7,066
Financing
-€160,484
Cash 2024
€172,722
From operations (derived)
+€157,778
Net result for the year
+€172,383
Depreciation
+€145,207
Receivables within one year
+€478
Deferred charges and accrued income
+€5,395
Trade debts
+€4,857
Tax, wage and social debts
+€4,719
Other debts
-€185,939
Accrued charges and deferred income
+€10,678
Investment (derived)
-€7,066
Investment in fixed assets (net)
-€7,066
Financing
-€160,484
Debts after one year
-€167,368
Current portion of long-term debt
+€6,885
Cash 2025
€162,950
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,582,323 | €2,428,538 | -€153,785 | -6.0% |
| Fixed assets | 21/28 | €2,402,207 | €2,264,067 | -€138,140 | -5.8% |
| Tangible fixed assets | 22/27 | €2,401,807 | €2,263,667 | -€138,140 | -5.8% |
| Land and buildings | 22 | €2,325,976 | €2,189,752 | -€136,224 | -5.9% |
| Plant, machinery and equipment | 23 | €73,414 | €66,523 | -€6,891 | -9.4% |
| Furniture and vehicles | 24 | €2,417 | €7,392 | +€4,975 | +206% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €180,116 | €164,471 | -€15,645 | -8.7% |
| Amounts receivable within one year | 40/41 | €653 | €175 | -€478 | -73.2% |
| Trade receivables | 40 | €653 | €175 | -€478 | -73.2% |
| Cash at bank and in hand | 54/58 | €172,722 | €162,950 | -€9,772 | -5.7% |
| Deferred charges and accrued income | 490/1 | €6,741 | €1,346 | -€5,395 | -80.0% |
| Total equity and liabilities | 10/49 | €2,582,323 | €2,428,538 | -€153,785 | -6.0% |
| Equity | 10/15 | -€444,539 | -€272,156 | +€172,383 | +38.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €57,295 | €57,295 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €55,395 | €55,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€520,834 | -€348,451 | +€172,383 | +33.1% |
| Amounts payable | 17/49 | €3,026,863 | €2,700,694 | -€326,168 | -10.8% |
| Amounts payable after more than one year | 17 | €1,131,600 | €964,231 | -€167,368 | -14.8% |
| Financial debts | 170/4 | €1,131,600 | €964,231 | -€167,368 | -14.8% |
| Amounts payable within one year | 42/48 | €1,860,915 | €1,691,436 | -€169,479 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €170,361 | €177,246 | +€6,885 | +4.0% |
| Trade debts | 44 | €5,774 | €10,631 | +€4,857 | +84.1% |
| Suppliers | 440/4 | €5,774 | €10,631 | +€4,857 | +84.1% |
| Taxes, remuneration and social security | 45 | €4,992 | €9,712 | +€4,719 | +94.5% |
| Taxes | 450/3 | €125 | €1,018 | +€893 | +717% |
| Remuneration and social security | 454/9 | €4,868 | €8,694 | +€3,826 | +78.6% |
| Other amounts payable | 47/48 | €1,679,787 | €1,493,847 | -€185,939 | -11.1% |
| Accrued charges and deferred income | 492/3 | €34,348 | €45,026 | +€10,678 | +31.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €20,369 | €42,945 | +€22,575 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €143,645 | €145,207 | +€1,561 | +1.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€7,545 | -€7,545 | |
| Other operating charges | 640/8 | €22,847 | €59,713 | +€36,866 | +161% |
| Gross operating margin | 9900 | €421,788 | €469,066 | +€47,278 | +11.2% |
| Operating profit (loss) | 9901 | €234,927 | €228,747 | -€6,179 | -2.6% |
| Financial income | 75/76B | €87 | €724 | +€637 | +730% |
| Recurring financial income | 75 | €87 | €724 | +€637 | +730% |
| Financial charges | 65/66B | €63,159 | €56,786 | -€6,373 | -10.1% |
| Recurring financial charges | 65 | €63,159 | €56,786 | -€6,373 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €171,855 | €172,686 | +€831 | +0.5% |
| Income taxes | 67/77 | €125 | €303 | +€177 | +142% |
| Profit (loss) for the period | 9904 | €171,730 | €172,383 | +€654 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €171,730 | €172,383 | +€654 | +0.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.