Dokter Ruben Van Guyse: what changed
What changed
Dokter Ruben Van Guyse
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€3,139
2024 · €96,554-€93,415
Equity
€80,407
2024 · €173,822-€93,415
Cash
€193,141
2024 · €172,302+€20,839
Balance sheet total
€275,109
2024 · €323,255-€48,146
Largest movements
Assets
- Receivables within one year -€33,356
down €33,356 (-60.3%), from €55,330 to €21,974
- Intangible fixed assets -€33,000
down €33,000 (-50.0%), from €66,000 to €33,000
- Cash +€20,839
up €20,839 (+12.1%), from €172,302 to €193,141
mainly Other debts (+€81,309) and Depreciation (+€48,601)
Equity and liabilities
- Reserves -€93,415
down €93,415 (-60.2%), from €155,272 to €61,857
- Other debts +€81,309
up €81,309 (+10,672%), from €762 to €82,071
- Debts after one year -€29,018
down €29,018 (-29.6%), from €97,879 to €68,861
- Trade debts -€9,350
down €9,350 (-87.4%), from €10,693 to €1,343
Income statement
- Gross operating margin -€128,657
down €128,657 (-69.2%), from €185,933 to €57,276
- Taxes -€34,758
down €34,758 (-94.2%), from €36,909 to €2,152
- Financial charges -€1,978
down €1,978 (-55.0%), from €3,598 to €1,621
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
€96,554
Gross operating margin
-€128,657
Depreciation
-€1,459
Other operating charges
-€97
Financial income
+€62
Financial charges
+€1,978
Taxes
+€34,758
Result 2025
€3,139
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
+€158,865
Investment
-€12,747
Financing
-€125,280
Cash 2024
€172,302
From operations (derived)
+€158,865
Net result for the year
+€3,139
Depreciation
+€48,601
Receivables within one year
+€33,356
Deferred charges and accrued income
-€226
Trade debts
-€9,350
Tax, wage and social debts
+€1,716
Other debts
+€81,309
Accrued charges and deferred income
+€320
Investment (derived)
-€12,747
Investment in fixed assets (net)
-€12,747
Financing
-€125,280
Debts after one year
-€29,018
Current portion of long-term debt
+€292
Contributions, distributions and other
-€96,554
Cash 2025
€193,141
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €323,255 | €275,109 | -€48,146 | -14.9% |
| Fixed assets | 21/28 | €93,689 | €57,834 | -€35,854 | -38.3% |
| Intangible fixed assets | 21 | €66,000 | €33,000 | -€33,000 | -50.0% |
| Tangible fixed assets | 22/27 | €27,664 | €24,809 | -€2,854 | -10.3% |
| Furniture and vehicles | 24 | €27,664 | €20,559 | -€7,104 | -25.7% |
| Other tangible fixed assets | 26 | - | €4,250 | +€4,250 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €229,566 | €217,275 | -€12,291 | -5.4% |
| Amounts receivable within one year | 40/41 | €55,330 | €21,974 | -€33,356 | -60.3% |
| Other amounts receivable | 41 | €55,330 | €21,974 | -€33,356 | -60.3% |
| Cash at bank and in hand | 54/58 | €172,302 | €193,141 | +€20,839 | +12.1% |
| Deferred charges and accrued income | 490/1 | €1,934 | €2,160 | +€226 | +11.7% |
| Total equity and liabilities | 10/49 | €323,255 | €275,109 | -€48,146 | -14.9% |
| Equity | 10/15 | €173,822 | €80,407 | -€93,415 | -53.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €155,272 | €61,857 | -€93,415 | -60.2% |
| Distributable reserves | 133 | €155,272 | €61,857 | -€93,415 | -60.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €149,433 | €194,703 | +€45,270 | +30.3% |
| Amounts payable after more than one year | 17 | €97,879 | €68,861 | -€29,018 | -29.6% |
| Financial debts | 170/4 | €97,879 | €68,861 | -€29,018 | -29.6% |
| Amounts payable within one year | 42/48 | €51,554 | €125,522 | +€73,967 | +143% |
| Current portion of amounts payable after more than one year | 42 | €28,725 | €29,018 | +€292 | +1.0% |
| Trade debts | 44 | €10,693 | €1,343 | -€9,350 | -87.4% |
| Suppliers | 440/4 | €10,693 | €1,343 | -€9,350 | -87.4% |
| Taxes, remuneration and social security | 45 | €11,374 | €13,090 | +€1,716 | +15.1% |
| Taxes | 450/3 | €11,374 | €13,090 | +€1,716 | +15.1% |
| Other amounts payable | 47/48 | €762 | €82,071 | +€81,309 | +10,672% |
| Accrued charges and deferred income | 492/3 | €0 | €320 | +€320 | |
| Non-recurring operating income | 76A | €8,445 | €0 | -€8,445 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,142 | €48,601 | +€1,459 | +3.1% |
| Other operating charges | 640/8 | €1,730 | €1,827 | +€97 | +5.6% |
| Gross operating margin | 9900 | €185,933 | €57,276 | -€128,657 | -69.2% |
| Operating profit (loss) | 9901 | €137,061 | €6,848 | -€130,213 | -95.0% |
| Financial income | 75/76B | €1 | €63 | +€62 | +7,811% |
| Recurring financial income | 75 | €1 | €63 | +€62 | +7,811% |
| Financial charges | 65/66B | €3,598 | €1,621 | -€1,978 | -55.0% |
| Recurring financial charges | 65 | €3,598 | €1,621 | -€1,978 | -55.0% |
| Profit (loss) for the period before taxes | 9903 | €133,463 | €5,291 | -€128,173 | -96.0% |
| Income taxes | 67/77 | €36,909 | €2,152 | -€34,758 | -94.2% |
| Profit (loss) for the period | 9904 | €96,554 | €3,139 | -€93,415 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €96,554 | €3,139 | -€93,415 | -96.7% |
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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.