Dokter G.J. Sierens: what changed
What changed
Dokter G.J. Sierens
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€204,517
2024 · €184,571+€19,946
Equity
€1.0m
2024 · €836,970+€202,797
Cash
€902,390
2024 · €547,116+€355,274
Balance sheet total
€1.1m
2024 · €859,297+€206,287
Largest movements
Assets
- Cash +€355,274
up €355,274 (+64.9%), from €547,116 to €902,390
mainly Net result for the year (+€204,517) and Current investments (+€125,000)
- Current investments -€125,000
down €125,000 (-50.0%), from €250,248 to €125,248
- Deferred charges and accrued income -€20,500
down €20,500 (-40.1%), from €51,107 to €30,607
Equity and liabilities
- Reserves +€202,797
up €202,797 (+24.8%), from €818,378 to €1.0m
Income statement
- Gross operating margin +€16,465
up €16,465 (+6.0%), from €273,581 to €290,046
- Financial income +€12,976
up €12,976 (+23,748%), from €55 to €13,031
- Taxes +€9,930
up €9,930 (+11.4%), from €86,885 to €96,815
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
€184,571
Gross operating margin
+€16,465
Depreciation
+€436
Other operating charges
-€2
Financial income
+€12,976
Financial charges
+€1
Taxes
-€9,930
Result 2025
€204,517
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
+€231,994
Investment
+€125,000
Financing
-€1,720
Cash 2024
€547,116
From operations (derived)
+€231,994
Net result for the year
+€204,517
Depreciation
+€1,514
Receivables within one year
+€1,972
Deferred charges and accrued income
+€20,500
Trade debts
-€1,833
Tax, wage and social debts
+€4,633
Other debts
+€690
Investment (derived)
+€125,000
Current investments
+€125,000
Financing
-€1,720
Contributions, distributions and other
-€1,720
Cash 2025
€902,390
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €859,297 | €1,065,584 | +€206,287 | +24.0% |
| Fixed assets | 21/28 | €8,854 | €7,339 | -€1,514 | -17.1% |
| Tangible fixed assets | 22/27 | €5,879 | €4,365 | -€1,514 | -25.8% |
| Plant, machinery and equipment | 23 | €5,879 | €4,365 | -€1,514 | -25.8% |
| Financial fixed assets | 28 | €2,975 | €2,975 | = | 0.0% |
| Current assets | 29/58 | €850,443 | €1,058,245 | +€207,802 | +24.4% |
| Amounts receivable within one year | 40/41 | €1,972 | - | -€1,972 | |
| Other amounts receivable | 41 | €1,972 | - | -€1,972 | |
| Current investments | 50/53 | €250,248 | €125,248 | -€125,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €547,116 | €902,390 | +€355,274 | +64.9% |
| Deferred charges and accrued income | 490/1 | €51,107 | €30,607 | -€20,500 | -40.1% |
| Total equity and liabilities | 10/49 | €859,297 | €1,065,584 | +€206,287 | +24.0% |
| Equity | 10/15 | €836,970 | €1,039,768 | +€202,797 | +24.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €818,378 | €1,021,176 | +€202,797 | +24.8% |
| Distributable reserves | 133 | €818,378 | €1,021,176 | +€202,797 | +24.8% |
| Amounts payable | 17/49 | €22,327 | €25,817 | +€3,490 | +15.6% |
| Amounts payable within one year | 42/48 | €22,327 | €25,817 | +€3,490 | +15.6% |
| Trade debts | 44 | €2,376 | €543 | -€1,833 | -77.1% |
| Suppliers | 440/4 | €2,376 | €543 | -€1,833 | -77.1% |
| Taxes, remuneration and social security | 45 | €18,789 | €23,422 | +€4,633 | +24.7% |
| Taxes | 450/3 | €18,789 | €23,422 | +€4,633 | +24.7% |
| Other amounts payable | 47/48 | €1,162 | €1,852 | +€690 | +59.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,950 | €1,514 | -€436 | -22.3% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €273,581 | €290,046 | +€16,465 | +6.0% |
| Operating profit (loss) | 9901 | €271,513 | €288,412 | +€16,898 | +6.2% |
| Financial income | 75/76B | €55 | €13,031 | +€12,976 | +23,748% |
| Recurring financial income | 75 | €55 | €13,031 | +€12,976 | +23,748% |
| Financial charges | 65/66B | €111 | €110 | -€1 | -1.1% |
| Recurring financial charges | 65 | €111 | €110 | -€1 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €271,457 | €301,332 | +€29,876 | +11.0% |
| Income taxes | 67/77 | €86,885 | €96,815 | +€9,930 | +11.4% |
| Profit (loss) for the period | 9904 | €184,571 | €204,517 | +€19,946 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €184,571 | €204,517 | +€19,946 | +10.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.