DOKTER TOM SEBRECHTS: what changed
What changed
DOKTER TOM SEBRECHTS
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€117,433
2024 · €88,972+€28,461
Equity
€84,450
2024 · €173,417-€88,967
Cash
€121,497
2024 · €111,532+€9,965
Balance sheet total
€226,213
2024 · €195,928+€30,285
Largest movements
Assets
- Deferred charges and accrued income +€25,374
up €25,374 (+45.8%), from €55,387 to €80,761
- Cash +€9,965
up €9,965 (+8.9%), from €111,532 to €121,497
mainly Net result for the year (+€117,433) and Other debts (+€108,130)
- Receivables within one year -€3,173
no longer reported in 2025 (was €3,173)
Equity and liabilities
- Other debts +€108,130
up €108,130 (+970%), from €11,144 to €119,274
- Reserves -€88,900
down €88,900 (-52.8%), from €168,340 to €79,440
- Tax, wage and social debts +€10,092
up €10,092 (+107%), from €9,426 to €19,519
Income statement
- Gross operating margin +€41,717
up €41,717 (+35.3%), from €118,341 to €160,058
- Taxes +€10,666
up €10,666 (+43.7%), from €24,426 to €35,092
- Depreciation +€2,635
up €2,635 (+65.5%), from €4,024 to €6,659
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
€88,972
Gross operating margin
+€41,717
Depreciation
-€2,635
Other operating charges
-€374
Other operating items
+€420
Financial income
-€0
Financial charges
-€2
Taxes
-€10,666
Result 2025
€117,433
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
+€221,144
Investment
-€4,780
Financing
-€206,400
Cash 2024
€111,532
From operations (derived)
+€221,144
Net result for the year
+€117,433
Depreciation
+€6,659
Receivables within one year
+€3,173
Deferred charges and accrued income
-€25,374
Trade debts
+€1,031
Tax, wage and social debts
+€10,092
Other debts
+€108,130
Investment (derived)
-€4,780
Investment in fixed assets (net)
-€4,780
Financing
-€206,400
Contributions, distributions and other
-€206,400
Cash 2025
€121,497
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €195,928 | €226,213 | +€30,285 | +15.5% |
| Fixed assets | 21/28 | €25,835 | €23,955 | -€1,880 | -7.3% |
| Tangible fixed assets | 22/27 | €25,835 | €23,955 | -€1,880 | -7.3% |
| Plant, machinery and equipment | 23 | €2,615 | €1,960 | -€655 | -25.0% |
| Furniture and vehicles | 24 | €16,349 | €12,395 | -€3,954 | -24.2% |
| Other tangible fixed assets | 26 | €6,871 | €9,600 | +€2,729 | +39.7% |
| Current assets | 29/58 | €170,093 | €202,258 | +€32,165 | +18.9% |
| Amounts receivable within one year | 40/41 | €3,173 | - | -€3,173 | |
| Other amounts receivable | 41 | €3,173 | - | -€3,173 | |
| Cash at bank and in hand | 54/58 | €111,532 | €121,497 | +€9,965 | +8.9% |
| Deferred charges and accrued income | 490/1 | €55,387 | €80,761 | +€25,374 | +45.8% |
| Total equity and liabilities | 10/49 | €195,928 | €226,213 | +€30,285 | +15.5% |
| Equity | 10/15 | €173,417 | €84,450 | -€88,967 | -51.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €168,340 | €79,440 | -€88,900 | -52.8% |
| Distributable reserves | 133 | €168,340 | €79,440 | -€88,900 | -52.8% |
| Profit (loss) carried forward | 14 | €77 | €10 | -€67 | -87.3% |
| Amounts payable | 17/49 | €22,510 | €141,763 | +€119,253 | +530% |
| Amounts payable within one year | 42/48 | €22,510 | €141,763 | +€119,253 | +530% |
| Trade debts | 44 | €1,940 | €2,971 | +€1,031 | +53.2% |
| Suppliers | 440/4 | €1,940 | €2,971 | +€1,031 | +53.2% |
| Taxes, remuneration and social security | 45 | €9,426 | €19,519 | +€10,092 | +107% |
| Taxes | 450/3 | €9,426 | €19,519 | +€10,092 | +107% |
| Other amounts payable | 47/48 | €11,144 | €119,274 | +€108,130 | +970% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,024 | €6,659 | +€2,635 | +65.5% |
| Other operating charges | 640/8 | €455 | €829 | +€374 | +82.1% |
| Non-recurring operating charges | 66A | €420 | - | -€420 | |
| Gross operating margin | 9900 | €118,341 | €160,058 | +€41,717 | +35.3% |
| Operating profit (loss) | 9901 | €113,442 | €152,570 | +€39,128 | +34.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €113,398 | €152,525 | +€39,126 | +34.5% |
| Income taxes | 67/77 | €24,426 | €35,092 | +€10,666 | +43.7% |
| Profit (loss) for the period | 9904 | €88,972 | €117,433 | +€28,461 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €88,972 | €117,433 | +€28,461 | +32.0% |
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 2 November 2026 via checked.be.