DOKTERSPRACTIJK K. LUYCKX: 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.
DOKTERSPRACTIJK K. LUYCKX
Largest movements
- Current investments +€111,860
up €111,860 (+72.0%), from €155,416 to €267,276
- Cash -€53,903
down €53,903 (-28.7%), from €188,086 to €134,183
mainly Current investments (-€111,860) and Other debts (-€27,412)
- Reserves +€76,510
up €76,510 (+27.8%), from €275,334 to €351,845
- Other debts -€27,412
down €27,412 (-46.9%), from €58,466 to €31,054
- Tax, wage and social debts +€6,913
up €6,913 (+41.7%), from €16,586 to €23,499
of which Taxes: +€6,822
- Financial income +€5,394
up €5,394 (+213%), from €2,528 to €7,922
- Gross operating margin +€3,349
up €3,349 (+2.5%), from €136,270 to €139,619
- Financial charges +€1,853
up €1,853, from -€381 to €1,471
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €359,480 | €414,298 | +€54,819 | +15.2% |
| Fixed assets | 21/28 | €13,732 | €10,005 | -€3,728 | -27.1% |
| Tangible fixed assets | 22/27 | €13,732 | €10,005 | -€3,728 | -27.1% |
| Land and buildings | 22 | €1,017 | €678 | -€339 | -33.3% |
| Plant, machinery and equipment | 23 | €386 | €37 | -€349 | -90.3% |
| Furniture and vehicles | 24 | €4,366 | €2,322 | -€2,044 | -46.8% |
| Other tangible fixed assets | 26 | €7,963 | €6,968 | -€995 | -12.5% |
| Current assets | 29/58 | €345,747 | €404,294 | +€58,546 | +16.9% |
| Current investments | 50/53 | €155,416 | €267,276 | +€111,860 | +72.0% |
| Cash at bank and in hand | 54/58 | €188,086 | €134,183 | -€53,903 | -28.7% |
| Deferred charges and accrued income | 490/1 | €2,245 | €2,835 | +€589 | +26.2% |
| Total equity and liabilities | 10/49 | €359,480 | €414,298 | +€54,819 | +15.2% |
| Equity | 10/15 | €281,532 | €358,042 | +€76,510 | +27.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €275,334 | €351,845 | +€76,510 | +27.8% |
| Distributable reserves | 133 | €275,334 | €351,845 | +€76,510 | +27.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €77,948 | €56,256 | -€21,692 | -27.8% |
| Amounts payable within one year | 42/48 | €77,948 | €56,256 | -€21,692 | -27.8% |
| Trade debts | 44 | €2,897 | €1,703 | -€1,194 | -41.2% |
| Suppliers | 440/4 | €2,897 | €1,703 | -€1,194 | -41.2% |
| Taxes, remuneration and social security | 45 | €16,586 | €23,499 | +€6,913 | +41.7% |
| Taxes | 450/3 | €12,944 | €19,766 | +€6,822 | +52.7% |
| Remuneration and social security | 454/9 | €3,642 | €3,733 | +€91 | +2.5% |
| Other amounts payable | 47/48 | €58,466 | €31,054 | -€27,412 | -46.9% |
| Remuneration, social security and pensions | 62 | €29,754 | €30,480 | +€726 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,788 | €3,728 | -€61 | -1.6% |
| Other operating charges | 640/8 | €2,414 | €2,596 | +€182 | +7.5% |
| Gross operating margin | 9900 | €136,270 | €139,619 | +€3,349 | +2.5% |
| Operating profit (loss) | 9901 | €100,313 | €102,814 | +€2,501 | +2.5% |
| Financial income | 75/76B | €2,528 | €7,922 | +€5,394 | +213% |
| Recurring financial income | 75 | €2,528 | €7,922 | +€5,394 | +213% |
| Financial charges | 65/66B | -€381 | €1,471 | +€1,853 | |
| Recurring financial charges | 65 | -€381 | €1,471 | +€1,853 | |
| Profit (loss) for the period before taxes | 9903 | €103,222 | €109,265 | +€6,043 | +5.9% |
| Income taxes | 67/77 | €29,862 | €31,089 | +€1,227 | +4.1% |
| Profit (loss) for the period | 9904 | €73,360 | €78,176 | +€4,816 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,360 | €78,176 | +€4,816 | +6.6% |
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 30 October 2026 via checked.be.