DOKTER LUC BOSMANS: 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 LUC BOSMANS
NACE 86.220, Specialist medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€263,717
2024 · €218,452+€45,265
Equity
€2.7m
2024 · €2.5m+€263,717
Cash
€350,150
2024 · €323,197+€26,953
Balance sheet total
€3.1m
2024 · €2.8m+€272,600
Largest movements
Assets
- Current investments +€187,507
up €187,507 (+15.7%), from €1.2m to €1.4m
Equity and liabilities
- Reserves +€263,717
up €263,717 (+10.8%), from €2.4m to €2.7m
of which Distributable reserves: +€263,717
- Current portion of long-term debt -€111,107
down €111,107 (-71.8%), from €154,828 to €43,721
- Short-term financial debts +€80,000
new in 2025: €80,000
Income statement
- Financial income +€111,390
up €111,390 (+575%), from €19,384 to €130,775
- Gross operating margin -€66,099
down €66,099 (-13.2%), from €499,619 to €433,520
- Taxes +€22,836
up €22,836 (+21.7%), from €105,351 to €128,186
- Staff costs -€16,526
down €16,526 (-13.2%), from €125,213 to €108,687
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
€218,452
Gross operating margin
-€66,099
Staff costs
+€16,526
Depreciation
+€2,269
Other operating charges
+€4,206
Financial income
+€111,390
Financial charges
-€192
Taxes
-€22,836
Result 2025
€263,717
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
+€295,791
Investment
-€255,936
Financing
-€12,902
Cash 2024
€323,197
From operations (derived)
+€295,791
Net result for the year
+€263,717
Depreciation
+€47,897
Receivables within one year
-€27,384
Deferred charges and accrued income
-€10,224
Trade debts
+€20,846
Tax, wage and social debts
+€24,211
Accrued charges and deferred income
-€23,273
Investment (derived)
-€255,936
Investment in fixed assets (net)
-€68,429
Current investments
-€187,507
Financing
-€12,902
Debts after one year
+€18,205
Current portion of long-term debt
-€111,107
Short-term financial debts
+€80,000
Cash 2025
€350,150
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,848,390 | €3,120,990 | +€272,600 | +9.6% |
| Fixed assets | 21/28 | €170,661 | €191,193 | +€20,532 | +12.0% |
| Tangible fixed assets | 22/27 | €170,661 | €191,193 | +€20,532 | +12.0% |
| Land and buildings | 22 | €147,238 | €111,095 | -€36,143 | -24.5% |
| Plant, machinery and equipment | 23 | €3,573 | €3,573 | = | 0.0% |
| Furniture and vehicles | 24 | €19,850 | €76,525 | +€56,675 | +286% |
| Current assets | 29/58 | €2,677,729 | €2,929,798 | +€252,068 | +9.4% |
| Amounts receivable after more than one year | 29 | €674,000 | €674,000 | = | 0.0% |
| Trade receivables | 290 | €674,000 | €674,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €483,258 | €510,642 | +€27,384 | +5.7% |
| Trade receivables | 40 | €36 | - | -€36 | |
| Other amounts receivable | 41 | €483,222 | €510,642 | +€27,420 | +5.7% |
| Current investments | 50/53 | €1,193,366 | €1,380,873 | +€187,507 | +15.7% |
| Cash at bank and in hand | 54/58 | €323,197 | €350,150 | +€26,953 | +8.3% |
| Deferred charges and accrued income | 490/1 | €3,908 | €14,132 | +€10,224 | +262% |
| Total equity and liabilities | 10/49 | €2,848,390 | €3,120,990 | +€272,600 | +9.6% |
| Equity | 10/15 | €2,465,111 | €2,728,828 | +€263,717 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,446,511 | €2,710,228 | +€263,717 | +10.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,444,651 | €2,708,368 | +€263,717 | +10.8% |
| Amounts payable | 17/49 | €383,278 | €392,162 | +€8,883 | +2.3% |
| Amounts payable after more than one year | 17 | €146,440 | €164,645 | +€18,205 | +12.4% |
| Financial debts | 170/4 | €146,440 | €164,645 | +€18,205 | +12.4% |
| Amounts payable within one year | 42/48 | €213,566 | €227,517 | +€13,951 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €154,828 | €43,721 | -€111,107 | -71.8% |
| Financial debts | 43 | - | €80,000 | +€80,000 | |
| Credit institutions | 430/8 | - | €80,000 | +€80,000 | |
| Trade debts | 44 | €31,999 | €52,845 | +€20,846 | +65.1% |
| Suppliers | 440/4 | €31,999 | €52,845 | +€20,846 | +65.1% |
| Taxes, remuneration and social security | 45 | €26,739 | €50,951 | +€24,211 | +90.5% |
| Taxes | 450/3 | €11,504 | €31,796 | +€20,292 | +176% |
| Remuneration and social security | 454/9 | €15,235 | €19,154 | +€3,919 | +25.7% |
| Accrued charges and deferred income | 492/3 | €23,273 | - | -€23,273 | |
| Remuneration, social security and pensions | 62 | €125,213 | €108,687 | -€16,526 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,166 | €47,897 | -€2,269 | -4.5% |
| Other operating charges | 640/8 | €11,381 | €7,175 | -€4,206 | -37.0% |
| Gross operating margin | 9900 | €499,619 | €433,520 | -€66,099 | -13.2% |
| Operating profit (loss) | 9901 | €312,858 | €269,761 | -€43,098 | -13.8% |
| Financial income | 75/76B | €19,384 | €130,775 | +€111,390 | +575% |
| Recurring financial income | 75 | €19,384 | €130,775 | +€111,390 | +575% |
| Financial charges | 65/66B | €8,440 | €8,632 | +€192 | +2.3% |
| Recurring financial charges | 65 | €8,440 | €8,632 | +€192 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €323,802 | €391,903 | +€68,101 | +21.0% |
| Income taxes | 67/77 | €105,351 | €128,186 | +€22,836 | +21.7% |
| Profit (loss) for the period | 9904 | €218,452 | €263,717 | +€45,265 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €218,452 | €263,717 | +€45,265 | +20.7% |
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 22 October 2026 via checked.be.