DR. AMIT BERNAT: what changed
What changed
DR. AMIT BERNAT
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€116,840
2024 · €211,683-€94,843
Equity
€136,855
2024 · €270,015-€133,160
Cash
€235,141
2024 · €151,475+€83,667
Balance sheet total
€454,011
2024 · €347,192+€106,819
Largest movements
Assets
- Cash +€83,667
up €83,667 (+55.2%), from €151,475 to €235,141
mainly Other debts (+€169,291) and Net result for the year (+€116,840)
- Current investments +€24,000
up €24,000 (+40.0%), from €60,000 to €84,000
Equity and liabilities
- Other debts +€169,291
up €169,291 (+449%), from €37,663 to €206,953
- Reserves -€133,160
down €133,160 (-53.0%), from €251,415 to €118,255
- Provisions +€75,421
new in 2025: €75,421
- Tax, wage and social debts -€7,178
down €7,178 (-90.1%), from €7,971 to €793
Income statement
- Provisions +€75,421
new in 2025: €75,421
- Gross operating margin -€27,114
down €27,114 (-9.3%), from €290,126 to €263,012
- Taxes -€7,178
down €7,178 (-10.6%), from €67,971 to €60,793
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
€211,683
Gross operating margin
-€27,114
Depreciation
-€1
Provisions
-€75,421
Other operating charges
-€14
Financial income
+€0
Financial charges
+€529
Taxes
+€7,178
Result 2025
€116,840
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
+€361,144
Investment
-€27,477
Financing
-€250,000
Cash 2024
€151,475
From operations (derived)
+€361,144
Net result for the year
+€116,840
Depreciation
+€7,844
Receivables within one year
-€2,691
Deferred charges and accrued income
-€828
Provisions
+€75,421
Trade debts
+€2,782
Tax, wage and social debts
-€7,178
Other debts
+€169,291
Accrued charges and deferred income
-€336
Investment (derived)
-€27,477
Investment in fixed assets (net)
-€3,478
Current investments
-€24,000
Financing
-€250,000
Contributions, distributions and other
-€250,000
Cash 2025
€235,141
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €347,192 | €454,011 | +€106,819 | +30.8% |
| Fixed assets | 21/28 | €74,536 | €70,169 | -€4,366 | -5.9% |
| Tangible fixed assets | 22/27 | €30,949 | €26,583 | -€4,366 | -14.1% |
| Plant, machinery and equipment | 23 | €325 | €3,524 | +€3,199 | +986% |
| Furniture and vehicles | 24 | €5,412 | €2,158 | -€3,254 | -60.1% |
| Other tangible fixed assets | 26 | €25,213 | €20,902 | -€4,311 | -17.1% |
| Financial fixed assets | 28 | €43,587 | €43,587 | = | 0.0% |
| Current assets | 29/58 | €272,656 | €383,841 | +€111,185 | +40.8% |
| Amounts receivable within one year | 40/41 | €53,948 | €56,639 | +€2,691 | +5.0% |
| Trade receivables | 40 | €51,635 | €56,639 | +€5,004 | +9.7% |
| Other amounts receivable | 41 | €2,313 | €0 | -€2,313 | -100% |
| Current investments | 50/53 | €60,000 | €84,000 | +€24,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €151,475 | €235,141 | +€83,667 | +55.2% |
| Deferred charges and accrued income | 490/1 | €7,234 | €8,061 | +€828 | +11.4% |
| Total equity and liabilities | 10/49 | €347,192 | €454,011 | +€106,819 | +30.8% |
| Equity | 10/15 | €270,015 | €136,855 | -€133,160 | -49.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €251,415 | €118,255 | -€133,160 | -53.0% |
| Distributable reserves | 133 | €251,415 | €118,255 | -€133,160 | -53.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | - | €75,421 | +€75,421 | |
| Provisions for liabilities and charges | 160/5 | - | €75,421 | +€75,421 | |
| Other liabilities and charges | 164/5 | - | €75,421 | +€75,421 | |
| Amounts payable | 17/49 | €77,176 | €241,734 | +€164,558 | +213% |
| Amounts payable within one year | 42/48 | €76,083 | €240,977 | +€164,894 | +217% |
| Financial debts | 43 | €20,000 | €20,000 | = | 0.0% |
| Credit institutions | 430/8 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €10,449 | €13,231 | +€2,782 | +26.6% |
| Suppliers | 440/4 | €10,449 | €13,231 | +€2,782 | +26.6% |
| Taxes, remuneration and social security | 45 | €7,971 | €793 | -€7,178 | -90.1% |
| Taxes | 450/3 | €7,971 | €793 | -€7,178 | -90.1% |
| Other amounts payable | 47/48 | €37,663 | €206,953 | +€169,291 | +449% |
| Accrued charges and deferred income | 492/3 | €1,093 | €757 | -€336 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,843 | €7,844 | +€1 | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €75,421 | +€75,421 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €290,126 | €263,012 | -€27,114 | -9.3% |
| Operating profit (loss) | 9901 | €281,777 | €179,227 | -€102,550 | -36.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,123 | €1,595 | -€529 | -24.9% |
| Recurring financial charges | 65 | €2,123 | €1,595 | -€529 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €279,654 | €177,633 | -€102,021 | -36.5% |
| Income taxes | 67/77 | €67,971 | €60,793 | -€7,178 | -10.6% |
| Profit (loss) for the period | 9904 | €211,683 | €116,840 | -€94,843 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €211,683 | €116,840 | -€94,843 | -44.8% |
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 5 November 2026 via checked.be.