Dr. ANNE CLAES: what changed
What changed
Dr. ANNE CLAES
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€65,407
2024 · €52,166+€13,241
Equity
€15,000
2024 · €72,537-€57,537
Cash
€37,871
2024 · €33,357+€4,514
Balance sheet total
€358,216
2024 · €384,351-€26,135
Largest movements
Assets
- Tangible fixed assets -€23,761
down €23,761 (-6.9%), from €343,529 to €319,768
- Deferred charges and accrued income -€5,848
down €5,848 (-91.0%), from €6,425 to €578
- Cash +€4,514
up €4,514 (+13.5%), from €33,357 to €37,871
mainly Net result for the year (+€65,407) and Other debts (+€53,068)
Equity and liabilities
- Profit (loss) carried forward -€57,537
no longer reported in 2025 (was €57,537)
- Other debts +€53,068
up €53,068 (+1,637%), from €3,241 to €56,310
- Debts after one year -€27,988
down €27,988 (-10.3%), from €272,111 to €244,123
- Tax, wage and social debts +€5,968
up €5,968 (+76.5%), from €7,799 to €13,767
of which Taxes: +€4,840
Income statement
- Gross operating margin +€24,066
up €24,066 (+16.6%), from €145,017 to €169,083
- Staff costs +€7,242
up €7,242 (+18.4%), from €39,323 to €46,565
- Taxes +€3,672
up €3,672 (+25.6%), from €14,356 to €18,028
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
€52,166
Gross operating margin
+€24,066
Staff costs
-€7,242
Depreciation
-€440
Other operating charges
-€30
Financial income
+€22
Financial charges
+€538
Taxes
-€3,672
Result 2025
€65,407
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
+€157,993
Investment
-€3,305
Financing
-€150,174
Cash 2024
€33,357
From operations (derived)
+€157,993
Net result for the year
+€65,407
Depreciation
+€27,066
Receivables within one year
+€1,040
Deferred charges and accrued income
+€5,848
Trade debts
-€404
Tax, wage and social debts
+€5,968
Other debts
+€53,068
Investment (derived)
-€3,305
Investment in fixed assets (net)
-€3,305
Financing
-€150,174
Debts after one year
-€27,988
Current portion of long-term debt
+€759
Contributions, distributions and other
-€122,944
Cash 2025
€37,871
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €384,351 | €358,216 | -€26,135 | -6.8% |
| Fixed assets | 21/28 | €343,529 | €319,768 | -€23,761 | -6.9% |
| Tangible fixed assets | 22/27 | €343,529 | €319,768 | -€23,761 | -6.9% |
| Land and buildings | 22 | €268,339 | €258,893 | -€9,446 | -3.5% |
| Plant, machinery and equipment | 23 | €12,915 | €9,958 | -€2,957 | -22.9% |
| Furniture and vehicles | 24 | €45,059 | €37,353 | -€7,706 | -17.1% |
| Leasing and similar rights | 25 | €17,216 | €13,564 | -€3,653 | -21.2% |
| Current assets | 29/58 | €40,822 | €38,449 | -€2,374 | -5.8% |
| Amounts receivable within one year | 40/41 | €1,040 | - | -€1,040 | |
| Trade receivables | 40 | €396 | - | -€396 | |
| Other amounts receivable | 41 | €644 | - | -€644 | |
| Cash at bank and in hand | 54/58 | €33,357 | €37,871 | +€4,514 | +13.5% |
| Deferred charges and accrued income | 490/1 | €6,425 | €578 | -€5,848 | -91.0% |
| Total equity and liabilities | 10/49 | €384,351 | €358,216 | -€26,135 | -6.8% |
| Equity | 10/15 | €72,537 | €15,000 | -€57,537 | -79.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,537 | - | -€57,537 | |
| Amounts payable | 17/49 | €311,814 | €343,216 | +€31,402 | +10.1% |
| Amounts payable after more than one year | 17 | €272,111 | €244,123 | -€27,988 | -10.3% |
| Financial debts | 170/4 | €272,111 | €244,123 | -€27,988 | -10.3% |
| Amounts payable within one year | 42/48 | €39,703 | €99,094 | +€59,390 | +150% |
| Current portion of amounts payable after more than one year | 42 | €27,230 | €27,988 | +€759 | +2.8% |
| Trade debts | 44 | €1,433 | €1,028 | -€404 | -28.2% |
| Suppliers | 440/4 | €1,433 | €1,028 | -€404 | -28.2% |
| Taxes, remuneration and social security | 45 | €7,799 | €13,767 | +€5,968 | +76.5% |
| Taxes | 450/3 | €2,402 | €7,241 | +€4,840 | +202% |
| Remuneration and social security | 454/9 | €5,398 | €6,526 | +€1,128 | +20.9% |
| Other amounts payable | 47/48 | €3,241 | €56,310 | +€53,068 | +1,637% |
| Remuneration, social security and pensions | 62 | €39,323 | €46,565 | +€7,242 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,626 | €27,066 | +€440 | +1.7% |
| Other operating charges | 640/8 | €2,516 | €2,546 | +€30 | +1.2% |
| Gross operating margin | 9900 | €145,017 | €169,083 | +€24,066 | +16.6% |
| Operating profit (loss) | 9901 | €76,552 | €92,906 | +€16,354 | +21.4% |
| Financial income | 75/76B | €58 | €80 | +€22 | +37.0% |
| Recurring financial income | 75 | €58 | €80 | +€22 | +37.0% |
| Financial charges | 65/66B | €10,089 | €9,551 | -€538 | -5.3% |
| Recurring financial charges | 65 | €10,089 | €9,551 | -€538 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €66,522 | €83,436 | +€16,914 | +25.4% |
| Income taxes | 67/77 | €14,356 | €18,028 | +€3,672 | +25.6% |
| Profit (loss) for the period | 9904 | €52,166 | €65,407 | +€13,241 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,166 | €65,407 | +€13,241 | +25.4% |
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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 4 November 2026 via checked.be.