DOKTER D. LAMIROY: 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 D. LAMIROY
NACE 86.210, General medical practice
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€129,601
2025 · €128,930+€672
Equity
€543,152
2025 · €415,271+€127,881
Cash
€365,718
2025 · €240,967+€124,751
Balance sheet total
€610,858
2025 · €482,338+€128,520
Largest movements
Assets
- Cash +€124,751
up €124,751 (+51.8%), from €240,967 to €365,718
mainly Net result for the year (+€129,601) and Depreciation (+€2,765)
Equity and liabilities
- Reserves +€127,881
up €127,881 (+32.4%), from €394,690 to €522,571
Income statement
No income-statement line moved by more than 1% of the activity.
From the 2025 result to the 2026 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 2025
€128,930
Gross operating margin
+€1,792
Depreciation
-€118
Other operating charges
-€563
Financial income
-€28
Financial charges
+€324
Taxes
-€735
Result 2026
€129,601
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€129,269
Investment
-€2,799
Financing
-€1,720
Cash 2025
€240,967
From operations (derived)
+€129,269
Net result for the year
+€129,601
Depreciation
+€2,765
Receivables within one year
+€351
Deferred charges and accrued income
-€4,087
Trade debts
+€1,186
Smaller working-capital items
-€59
Other debts
-€489
Investment (derived)
-€2,799
Current investments
-€2,799
Financing
-€1,720
Contributions, distributions and other
-€1,720
Cash 2026
€365,718
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €482,338 | €610,858 | +€128,520 | +26.6% |
| Fixed assets | 21/28 | €6,547 | €3,781 | -€2,765 | -42.2% |
| Tangible fixed assets | 22/27 | €5,245 | €2,480 | -€2,765 | -52.7% |
| Plant, machinery and equipment | 23 | €3,886 | €958 | -€2,928 | -75.3% |
| Furniture and vehicles | 24 | €1,359 | €669 | -€690 | -50.8% |
| Other tangible fixed assets | 26 | - | €852 | +€852 | |
| Financial fixed assets | 28 | €1,301 | €1,301 | = | 0.0% |
| Current assets | 29/58 | €475,791 | €607,077 | +€131,285 | +27.6% |
| Amounts receivable within one year | 40/41 | €3,500 | €3,149 | -€351 | -10.0% |
| Other amounts receivable | 41 | €3,500 | €3,149 | -€351 | -10.0% |
| Current investments | 50/53 | €223,141 | €225,940 | +€2,799 | +1.3% |
| Cash at bank and in hand | 54/58 | €240,967 | €365,718 | +€124,751 | +51.8% |
| Deferred charges and accrued income | 490/1 | €8,184 | €12,270 | +€4,087 | +49.9% |
| Total equity and liabilities | 10/49 | €482,338 | €610,858 | +€128,520 | +26.6% |
| Equity | 10/15 | €415,271 | €543,152 | +€127,881 | +30.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €394,690 | €522,571 | +€127,881 | +32.4% |
| Distributable reserves | 133 | €394,690 | €522,571 | +€127,881 | +32.4% |
| Profit (loss) carried forward | 14 | €1,981 | €1,981 | = | 0.0% |
| Amounts payable | 17/49 | €67,067 | €67,705 | +€638 | +1.0% |
| Amounts payable within one year | 42/48 | €66,979 | €67,646 | +€667 | +1.0% |
| Trade debts | 44 | €503 | €1,690 | +€1,186 | +236% |
| Suppliers | 440/4 | €503 | €1,690 | +€1,186 | +236% |
| Taxes, remuneration and social security | 45 | €14,369 | €14,338 | -€30 | -0.2% |
| Taxes | 450/3 | €14,369 | €14,338 | -€30 | -0.2% |
| Other amounts payable | 47/48 | €52,107 | €51,618 | -€489 | -0.9% |
| Accrued charges and deferred income | 492/3 | €88 | €59 | -€29 | -32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,647 | €2,765 | +€118 | +4.5% |
| Other operating charges | 640/8 | €318 | €881 | +€563 | +177% |
| Gross operating margin | 9900 | €191,789 | €193,581 | +€1,792 | +0.9% |
| Operating profit (loss) | 9901 | €188,824 | €189,934 | +€1,110 | +0.6% |
| Financial income | 75/76B | €4,026 | €3,998 | -€28 | -0.7% |
| Recurring financial income | 75 | €2,942 | €3,998 | +€1,056 | +35.9% |
| Non-recurring financial income | 76B | €1,084 | €0 | -€1,084 | -100% |
| Financial charges | 65/66B | €3,816 | €3,492 | -€324 | -8.5% |
| Recurring financial charges | 65 | €3,816 | €3,492 | -€324 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €189,034 | €190,440 | +€1,406 | +0.7% |
| Income taxes | 67/77 | €60,104 | €60,839 | +€735 | +1.2% |
| Profit (loss) for the period | 9904 | €128,930 | €129,601 | +€672 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €128,930 | €129,601 | +€672 | +0.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.