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DR.ANN BOON: 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.

What changed

DR.ANN BOON

BE 0730.579.353
NACE 86.210, General medical practice
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€60,785
2024 · €58,940+€1,844
Equity
€49,700
2024 · €83,700-€34,000
Cash
€95,409
2024 · €68,761+€26,648
Balance sheet total
€200,618
2024 · €192,849+€7,769

Largest movements

2024 to 2025
Assets
  • Cash +€26,648

    up €26,648 (+38.8%), from €68,761 to €95,409

    mainly Net result for the year (+€60,785) and Other debts (+€53,645)

  • Tangible fixed assets -€13,782

    down €13,782 (-22.2%), from €62,199 to €48,417

    of which Furniture and vehicles: -€8,630

  • Receivables within one year -€5,706

    down €5,706 (-70.0%), from €8,152 to €2,446

    of which Trade receivables: -€4,920

Equity and liabilities
  • Other debts +€53,645

    up €53,645 (+58.3%), from €92,053 to €145,698

  • Reserves -€34,000

    down €34,000 (-41.1%), from €82,700 to €48,700

  • Trade debts -€7,913

    down €7,913 (-78.9%), from €10,029 to €2,116

  • Accrued charges and deferred income -€3,034

    down €3,034 (-49.4%), from €6,138 to €3,104

Income statement
  • Gross operating margin +€10,602

    up €10,602 (+12.9%), from €82,256 to €92,858

  • Depreciation +€5,771

    up €5,771 (+72.0%), from €8,011 to €13,782

  • Financial charges +€1,863

    up €1,863 (+138.7%), from €1,343 to €3,206

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €58,940
Gross operating margin +€10,602
Depreciation -€5,771
Other operating charges +€242
Financial income -€661
Financial charges -€1,863
Taxes -€704
Result 2025 €60,785

Cash bridge derived

cash 2024 to 2025

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.

From operations +€122,438
Investment -€1,005
Financing -€94,785
Cash 2024 €68,761
Net result for the year +€60,785
Depreciation +€13,782
Receivables within one year +€5,706
Deferred charges and accrued income +€396
Trade debts -€7,913
Tax, wage and social debts -€929
Other debts +€53,645
Accrued charges and deferred income -€3,034
Current investments -€1,005
Contributions, distributions and other -€94,785
Cash 2025 €95,409
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €192,849 €200,618 +€7,769 +4.0%
Fixed assets 21/28 €62,199 €48,417 -€13,782 -22.2%
Tangible fixed assets 22/27 €62,199 €48,417 -€13,782 -22.2%
Plant, machinery and equipment 23 €21,917 €16,765 -€5,152 -23.5%
Furniture and vehicles 24 €40,282 €31,652 -€8,630 -21.4%
Current assets 29/58 €130,651 €152,202 +€21,551 +16.5%
Amounts receivable within one year 40/41 €8,152 €2,446 -€5,706 -70.0%
Trade receivables 40 €5,798 €877 -€4,920 -84.9%
Other amounts receivable 41 €2,354 €1,568 -€786 -33.4%
Current investments 50/53 €51,012 €52,017 +€1,005 +2.0%
Cash at bank and in hand 54/58 €68,761 €95,409 +€26,648 +38.8%
Deferred charges and accrued income 490/1 €2,726 €2,330 -€396 -14.5%
Total equity and liabilities 10/49 €192,849 €200,618 +€7,769 +4.0%
Equity 10/15 €83,700 €49,700 -€34,000 -40.6%
Contributions 10/11 €1,000 €1,000 = 0.0%
Reserves 13 €82,700 €48,700 -€34,000 -41.1%
Distributable reserves 133 €82,700 €48,700 -€34,000 -41.1%
Profit (loss) carried forward 14 €0 €0 =
Amounts payable 17/49 €109,149 €150,918 +€41,769 +38.3%
Amounts payable within one year 42/48 €103,012 €147,814 +€44,802 +43.5%
Trade debts 44 €10,029 €2,116 -€7,913 -78.9%
Suppliers 440/4 €10,029 €2,116 -€7,913 -78.9%
Taxes, remuneration and social security 45 €929 €0 -€929 -100.0%
Taxes 450/3 €929 €0 -€929 -100.0%
Other amounts payable 47/48 €92,053 €145,698 +€53,645 +58.3%
Accrued charges and deferred income 492/3 €6,138 €3,104 -€3,034 -49.4%
Non-recurring operating income 76A €3,000 €0 -€3,000 -100.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €8,011 €13,782 +€5,771 +72.0%
Other operating charges 640/8 €307 €66 -€242 -78.6%
Gross operating margin 9900 €82,256 €92,858 +€10,602 +12.9%
Operating profit (loss) 9901 €73,937 €79,010 +€5,073 +6.9%
Financial income 75/76B €1,466 €805 -€661 -45.1%
Recurring financial income 75 €1,466 €805 -€661 -45.1%
Financial charges 65/66B €1,343 €3,206 +€1,863 +138.7%
Recurring financial charges 65 €1,343 €3,206 +€1,863 +138.7%
Profit (loss) for the period before taxes 9903 €74,060 €76,609 +€2,549 +3.4%
Income taxes 67/77 €15,120 €15,824 +€704 +4.7%
Profit (loss) for the period 9904 €58,940 €60,785 +€1,844 +3.1%
Profit (loss) for the period to be appropriated 9905 €58,940 €60,785 +€1,844 +3.1%

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 11 October 2026 via checked.be.