DOKTER YANNICK BERGHMANS: what changed
What changed
DOKTER YANNICK BERGHMANS
filed annual accounts (NBB)
Net result for the year
€109,098
2024 · €98,688+€10,410
Equity
€1,000
2024 · €1,000
Cash
€60,770
2024 · €43,102+€17,668
Balance sheet total
€119,594
2024 · €111,685+€7,909
Largest movements
Assets
- Cash +€17,668
up €17,668 (+41.0%), from €43,102 to €60,770
mainly Net result for the year (+€109,098) and Other debts (+€18,501)
- Receivables after one year -€10,000
down €10,000 (-100%), from €10,000 to €0
- Tangible fixed assets +€3,356
up €3,356 (+6.8%), from €49,466 to €52,822
of which Land and buildings: +€12,581
- Receivables within one year -€2,836
down €2,836 (-32.1%), from €8,837 to €6,002
of which Trade receivables: -€2,860
Equity and liabilities
- Other debts +€18,501
up €18,501 (+21.9%), from €84,406 to €102,907
- Debts after one year -€9,933
down €9,933 (-65.9%), from €15,072 to €5,139
Income statement
- Gross operating margin +€13,873
up €13,873 (+9.8%), from €140,884 to €154,758
- Taxes +€2,093
up €2,093 (+7.4%), from €28,457 to €30,550
- Depreciation +€1,922
up €1,922 (+15.6%), from €12,304 to €14,226
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
€98,688
Gross operating margin
+€13,873
Depreciation
-€1,922
Other operating charges
-€16
Financial income
+€87
Financial charges
+€481
Taxes
-€2,093
Result 2025
€109,098
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
+€154,993
Investment
-€17,500
Financing
-€119,825
Cash 2024
€43,102
From operations (derived)
+€154,993
Net result for the year
+€109,098
Depreciation
+€14,226
Receivables after one year
+€10,000
Receivables within one year
+€2,836
Deferred charges and accrued income
+€198
Trade debts
-€415
Tax, wage and social debts
+€550
Other debts
+€18,501
Investment (derived)
-€17,500
Investment in fixed assets (net)
-€17,582
Current investments
+€82
Financing
-€119,825
Debts after one year
-€9,933
Current portion of long-term debt
-€794
Contributions, distributions and other
-€109,098
Cash 2025
€60,770
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,685 | €119,594 | +€7,909 | +7.1% |
| Fixed assets | 21/28 | €49,466 | €52,822 | +€3,356 | +6.8% |
| Tangible fixed assets | 22/27 | €49,466 | €52,822 | +€3,356 | +6.8% |
| Land and buildings | 22 | €2,680 | €15,262 | +€12,581 | +469% |
| Furniture and vehicles | 24 | €44,024 | €35,214 | -€8,811 | -20.0% |
| Other tangible fixed assets | 26 | €2,761 | €2,347 | -€414 | -15.0% |
| Current assets | 29/58 | €62,219 | €66,772 | +€4,552 | +7.3% |
| Amounts receivable after more than one year | 29 | €10,000 | €0 | -€10,000 | -100% |
| Other amounts receivable | 291 | €10,000 | €0 | -€10,000 | -100% |
| Amounts receivable within one year | 40/41 | €8,837 | €6,002 | -€2,836 | -32.1% |
| Trade receivables | 40 | €4,930 | €2,070 | -€2,860 | -58.0% |
| Other amounts receivable | 41 | €3,908 | €3,932 | +€24 | +0.6% |
| Current investments | 50/53 | €82 | - | -€82 | |
| Cash at bank and in hand | 54/58 | €43,102 | €60,770 | +€17,668 | +41.0% |
| Deferred charges and accrued income | 490/1 | €198 | €0 | -€198 | -100% |
| Total equity and liabilities | 10/49 | €111,685 | €119,594 | +€7,909 | +7.1% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €110,685 | €118,594 | +€7,909 | +7.1% |
| Amounts payable after more than one year | 17 | €15,072 | €5,139 | -€9,933 | -65.9% |
| Financial debts | 170/4 | €15,072 | €5,139 | -€9,933 | -65.9% |
| Amounts payable within one year | 42/48 | €95,613 | €113,455 | +€17,841 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €10,727 | €9,933 | -€794 | -7.4% |
| Trade debts | 44 | €481 | €65 | -€415 | -86.4% |
| Suppliers | 440/4 | €481 | €65 | -€415 | -86.4% |
| Taxes, remuneration and social security | 45 | - | €550 | +€550 | |
| Taxes | 450/3 | - | €550 | +€550 | |
| Other amounts payable | 47/48 | €84,406 | €102,907 | +€18,501 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,304 | €14,226 | +€1,922 | +15.6% |
| Other operating charges | 640/8 | €623 | €640 | +€16 | +2.6% |
| Gross operating margin | 9900 | €140,884 | €154,758 | +€13,873 | +9.8% |
| Operating profit (loss) | 9901 | €127,957 | €139,892 | +€11,935 | +9.3% |
| Financial income | 75/76B | €810 | €896 | +€87 | +10.7% |
| Recurring financial income | 75 | €810 | €896 | +€87 | +10.7% |
| Financial charges | 65/66B | €1,622 | €1,141 | -€481 | -29.6% |
| Recurring financial charges | 65 | €1,622 | €1,141 | -€481 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €127,145 | €139,647 | +€12,503 | +9.8% |
| Income taxes | 67/77 | €28,457 | €30,550 | +€2,093 | +7.4% |
| Profit (loss) for the period | 9904 | €98,688 | €109,098 | +€10,410 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €98,688 | €109,098 | +€10,410 | +10.5% |
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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 3 November 2026 via checked.be.