Dr. Ariens Bruno: what changed
What changed
Dr. Ariens Bruno
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€46,391
2024 · €51,939-€5,548
Equity
€212,266
2024 · €187,237+€25,029
Cash
€137,499
2024 · €90,472+€47,027
Balance sheet total
€243,890
2024 · €219,086+€24,804
Largest movements
Assets
- Cash +€47,027
up €47,027 (+52.0%), from €90,472 to €137,499
mainly Net result for the year (+€46,391) and Depreciation (+€21,612)
- Tangible fixed assets -€16,580
down €16,580 (-30.8%), from €53,870 to €37,290
of which Furniture and vehicles: -€15,204
- Receivables within one year -€5,923
down €5,923 (-72.5%), from €8,168 to €2,245
of which Other amounts receivable: -€5,923
Equity and liabilities
- Reserves +€25,029
up €25,029 (+14.3%), from €174,837 to €199,866
of which Distributable reserves: +€25,029
- Debts after one year -€10,141
down €10,141 (-70.5%), from €14,392 to €4,251
- Other debts +€9,714
up €9,714, from €0 to €9,714
Income statement
- Staff costs +€9,321
new in 2025: €9,321
- Gross operating margin +€4,890
up €4,890 (+5.2%), from €93,664 to €98,553
- Taxes +€2,032
up €2,032 (+10.0%), from €20,365 to €22,397
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
€51,939
Gross operating margin
+€4,890
Staff costs
-€9,321
Depreciation
+€937
Other operating charges
+€810
Financial income
-€348
Financial charges
-€484
Taxes
-€2,032
Result 2025
€46,391
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
+€83,471
Investment
-€5,031
Financing
-€31,413
Cash 2024
€90,472
From operations (derived)
+€83,471
Net result for the year
+€46,391
Depreciation
+€21,612
Receivables within one year
+€5,923
Deferred charges and accrued income
-€281
Trade debts
+€621
Tax, wage and social debts
-€508
Other debts
+€9,714
Investment (derived)
-€5,031
Investment in fixed assets (net)
-€5,031
Financing
-€31,413
Debts after one year
-€10,141
Current portion of long-term debt
+€89
Contributions, distributions and other
-€21,362
Cash 2025
€137,499
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €219,086 | €243,890 | +€24,804 | +11.3% |
| Fixed assets | 21/28 | €53,870 | €37,290 | -€16,580 | -30.8% |
| Tangible fixed assets | 22/27 | €53,870 | €37,290 | -€16,580 | -30.8% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €676 | €328 | -€348 | -51.5% |
| Furniture and vehicles | 24 | €36,523 | €21,320 | -€15,204 | -41.6% |
| Other tangible fixed assets | 26 | €16,671 | €15,642 | -€1,029 | -6.2% |
| Current assets | 29/58 | €165,216 | €206,600 | +€41,385 | +25.0% |
| Amounts receivable after more than one year | 29 | €60,530 | €60,530 | = | 0.0% |
| Other amounts receivable | 291 | €60,530 | €60,530 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,168 | €2,245 | -€5,923 | -72.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8,168 | €2,245 | -€5,923 | -72.5% |
| Cash at bank and in hand | 54/58 | €90,472 | €137,499 | +€47,027 | +52.0% |
| Deferred charges and accrued income | 490/1 | €6,045 | €6,326 | +€281 | +4.7% |
| Total equity and liabilities | 10/49 | €219,086 | €243,890 | +€24,804 | +11.3% |
| Equity | 10/15 | €187,237 | €212,266 | +€25,029 | +13.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €174,837 | €199,866 | +€25,029 | +14.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €174,837 | €199,866 | +€25,029 | +14.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,849 | €31,624 | -€225 | -0.7% |
| Amounts payable after more than one year | 17 | €14,392 | €4,251 | -€10,141 | -70.5% |
| Financial debts | 170/4 | €14,392 | €4,251 | -€10,141 | -70.5% |
| Amounts payable within one year | 42/48 | €17,456 | €27,372 | +€9,916 | +56.8% |
| Current portion of amounts payable after more than one year | 42 | €10,051 | €10,141 | +€89 | +0.9% |
| Trade debts | 44 | €42 | €663 | +€621 | +1,483% |
| Suppliers | 440/4 | €42 | €663 | +€621 | +1,483% |
| Taxes, remuneration and social security | 45 | €7,364 | €6,855 | -€508 | -6.9% |
| Taxes | 450/3 | €7,364 | €4,639 | -€2,724 | -37.0% |
| Remuneration and social security | 454/9 | €0 | €2,216 | +€2,216 | |
| Other amounts payable | 47/48 | €0 | €9,714 | +€9,714 | |
| Remuneration, social security and pensions | 62 | - | €9,321 | +€9,321 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,549 | €21,612 | -€937 | -4.2% |
| Other operating charges | 640/8 | €1,563 | €752 | -€810 | -51.8% |
| Gross operating margin | 9900 | €93,664 | €98,553 | +€4,890 | +5.2% |
| Operating profit (loss) | 9901 | €69,552 | €66,868 | -€2,684 | -3.9% |
| Financial income | 75/76B | €3,237 | €2,889 | -€348 | -10.8% |
| Recurring financial income | 75 | €3,237 | €2,889 | -€348 | -10.8% |
| Financial charges | 65/66B | €486 | €969 | +€484 | +99.6% |
| Recurring financial charges | 65 | €486 | €969 | +€484 | +99.6% |
| Profit (loss) for the period before taxes | 9903 | €72,303 | €68,787 | -€3,516 | -4.9% |
| Income taxes | 67/77 | €20,365 | €22,397 | +€2,032 | +10.0% |
| Profit (loss) for the period | 9904 | €51,939 | €46,391 | -€5,548 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,939 | €46,391 | -€5,548 | -10.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.