DOKTER PIETER VAN ACKER: what changed
What changed
DOKTER PIETER VAN ACKER
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€51,550
2024 · €58,133-€6,583
Equity
€284,006
2024 · €322,773-€38,767
Cash
€140,695
2024 · €100,735+€39,960
Balance sheet total
€428,781
2024 · €411,029+€17,752
Largest movements
Assets
- Cash +€39,960
up €39,960 (+39.7%), from €100,735 to €140,695
mainly Other debts (+€63,956) and Net result for the year (+€51,550)
- Deferred charges and accrued income -€18,234
down €18,234 (-96.3%), from €18,930 to €696
- Receivables after one year +€10,000
up €10,000 (+5.7%), from €175,000 to €185,000
- Receivables within one year -€8,412
down €8,412 (-23.3%), from €36,141 to €27,729
of which Trade receivables: -€5,004
- Tangible fixed assets -€5,562
down €5,562 (-8.5%), from €65,523 to €59,961
of which Plant, machinery and equipment: -€5,066
Equity and liabilities
- Other debts +€63,956
up €63,956 (+214%), from €29,921 to €93,877
- Reserves -€38,767
down €38,767 (-12.5%), from €310,373 to €271,606
- Debts after one year -€5,258
down €5,258 (-14.1%), from €37,233 to €31,975
Income statement
- Gross operating margin -€9,079
down €9,079 (-9.0%), from €100,949 to €91,870
- Depreciation -€2,688
down €2,688 (-23.8%), from €11,282 to €8,594
- Taxes -€1,981
down €1,981 (-8.2%), from €24,181 to €22,200
- Staff costs +€1,616
up €1,616 (+20.1%), from €8,044 to €9,660
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
€58,133
Gross operating margin
-€9,079
Staff costs
-€1,616
Depreciation
+€2,688
Other operating charges
-€431
Other operating items
-€143
Financial income
-€76
Financial charges
+€93
Taxes
+€1,981
Result 2025
€51,550
raises the resultlowers the resultnot broken down further in the accounts
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
+€138,333
Investment
-€3,032
Financing
-€95,341
Cash 2024
€100,735
From operations (derived)
+€138,333
Net result for the year
+€51,550
Depreciation
+€8,594
Receivables after one year
-€10,000
Receivables within one year
+€8,412
Deferred charges and accrued income
+€18,234
Trade debts
+€404
Tax, wage and social debts
-€2,918
Other debts
+€63,956
Accrued charges and deferred income
+€101
Investment (derived)
-€3,032
Investment in fixed assets (net)
-€3,032
Financing
-€95,341
Debts after one year
-€5,258
Current portion of long-term debt
+€234
Contributions, distributions and other
-€90,317
Cash 2025
€140,695
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €411,029 | €428,781 | +€17,752 | +4.3% |
| Fixed assets | 21/28 | €80,223 | €74,661 | -€5,562 | -6.9% |
| Tangible fixed assets | 22/27 | €65,523 | €59,961 | -€5,562 | -8.5% |
| Plant, machinery and equipment | 23 | €62,005 | €56,939 | -€5,066 | -8.2% |
| Furniture and vehicles | 24 | €3,518 | €3,022 | -€496 | -14.1% |
| Financial fixed assets | 28 | €14,700 | €14,700 | = | 0.0% |
| Current assets | 29/58 | €330,806 | €354,120 | +€23,314 | +7.0% |
| Amounts receivable after more than one year | 29 | €175,000 | €185,000 | +€10,000 | +5.7% |
| Other amounts receivable | 291 | €175,000 | €185,000 | +€10,000 | +5.7% |
| Amounts receivable within one year | 40/41 | €36,141 | €27,729 | -€8,412 | -23.3% |
| Trade receivables | 40 | €13,336 | €8,332 | -€5,004 | -37.5% |
| Other amounts receivable | 41 | €22,805 | €19,397 | -€3,408 | -14.9% |
| Cash at bank and in hand | 54/58 | €100,735 | €140,695 | +€39,960 | +39.7% |
| Deferred charges and accrued income | 490/1 | €18,930 | €696 | -€18,234 | -96.3% |
| Total equity and liabilities | 10/49 | €411,029 | €428,781 | +€17,752 | +4.3% |
| Equity | 10/15 | €322,773 | €284,006 | -€38,767 | -12.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €310,373 | €271,606 | -€38,767 | -12.5% |
| Distributable reserves | 133 | €310,373 | €271,606 | -€38,767 | -12.5% |
| Amounts payable | 17/49 | €88,256 | €144,775 | +€56,519 | +64.0% |
| Amounts payable after more than one year | 17 | €37,233 | €31,975 | -€5,258 | -14.1% |
| Financial debts | 170/4 | €37,233 | €31,975 | -€5,258 | -14.1% |
| Amounts payable within one year | 42/48 | €47,207 | €108,883 | +€61,676 | +131% |
| Current portion of amounts payable after more than one year | 42 | €8,847 | €9,081 | +€234 | +2.6% |
| Trade debts | 44 | €2,831 | €3,235 | +€404 | +14.3% |
| Suppliers | 440/4 | €2,831 | €3,235 | +€404 | +14.3% |
| Taxes, remuneration and social security | 45 | €5,608 | €2,690 | -€2,918 | -52.0% |
| Taxes | 450/3 | €4,628 | €1,734 | -€2,894 | -62.5% |
| Remuneration and social security | 454/9 | €980 | €956 | -€24 | -2.4% |
| Other amounts payable | 47/48 | €29,921 | €93,877 | +€63,956 | +214% |
| Accrued charges and deferred income | 492/3 | €3,816 | €3,917 | +€101 | +2.6% |
| Remuneration, social security and pensions | 62 | €8,044 | €9,660 | +€1,616 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,282 | €8,594 | -€2,688 | -23.8% |
| Other operating charges | 640/8 | €2,361 | €2,792 | +€431 | +18.3% |
| Non-recurring operating charges | 66A | - | €143 | +€143 | |
| Gross operating margin | 9900 | €100,949 | €91,870 | -€9,079 | -9.0% |
| Operating profit (loss) | 9901 | €79,262 | €70,681 | -€8,581 | -10.8% |
| Financial income | 75/76B | €7,899 | €7,823 | -€76 | -1.0% |
| Recurring financial income | 75 | €7,899 | €7,823 | -€76 | -1.0% |
| Financial charges | 65/66B | €4,847 | €4,754 | -€93 | -1.9% |
| Recurring financial charges | 65 | €4,847 | €4,754 | -€93 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €82,314 | €73,750 | -€8,564 | -10.4% |
| Income taxes | 67/77 | €24,181 | €22,200 | -€1,981 | -8.2% |
| Profit (loss) for the period | 9904 | €58,133 | €51,550 | -€6,583 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,133 | €51,550 | -€6,583 | -11.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.