DR. B. VERHAERT: what changed
What changed
DR. B. VERHAERT
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
-€619
2024 · €15,653-€16,272
Equity
€130,078
2024 · €130,697-€619
Cash
€438,029
2024 · €467,357-€29,328
Balance sheet total
€584,322
2024 · €633,001-€48,678
Largest movements
Assets
- Cash -€29,328
down €29,328 (-6.3%), from €467,357 to €438,029
mainly Other debts (-€51,614) and Investment in fixed assets (net) (-€14,014)
- Tangible fixed assets -€29,247
down €29,247 (-33.6%), from €87,161 to €57,914
of which Furniture and vehicles: -€27,860
- Receivables within one year +€9,897
up €9,897 (+26.4%), from €37,555 to €47,452
of which Trade receivables: +€5,935
Equity and liabilities
- Other debts -€51,614
down €51,614 (-19.6%), from €263,159 to €211,545
Income statement
- Gross operating margin -€23,728
down €23,728 (-24.4%), from €97,187 to €73,459
- Taxes -€7,561
down €7,561 (-87.2%), from €8,674 to €1,112
- Financial charges -€2,395
down €2,395 (-95.6%), from €2,505 to €109
- Staff costs +€2,229
up €2,229 (+8.6%), from €25,868 to €28,096
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
€15,653
Gross operating margin
-€23,728
Staff costs
-€2,229
Depreciation
-€601
Other operating charges
+€114
Financial income
+€216
Financial charges
+€2,395
Taxes
+€7,561
Result 2025
-€619
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
-€15,314
Investment
-€14,014
Financing
€0
Cash 2024
€467,357
From operations (derived)
-€15,314
Net result for the year
-€619
Depreciation
+€43,262
Receivables within one year
-€9,897
Trade debts
+€18
Tax, wage and social debts
+€3,536
Other debts
-€51,614
Investment (derived)
-€14,014
Investment in fixed assets (net)
-€14,014
Cash 2025
€438,029
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €633,001 | €584,322 | -€48,678 | -7.7% |
| Fixed assets | 21/28 | €87,161 | €57,914 | -€29,247 | -33.6% |
| Tangible fixed assets | 22/27 | €87,161 | €57,914 | -€29,247 | -33.6% |
| Land and buildings | 22 | €605 | €0 | -€605 | -100% |
| Plant, machinery and equipment | 23 | €1,887 | €12,769 | +€10,881 | +577% |
| Furniture and vehicles | 24 | €63,934 | €36,074 | -€27,860 | -43.6% |
| Other tangible fixed assets | 26 | €20,735 | €9,071 | -€11,664 | -56.3% |
| Current assets | 29/58 | €545,840 | €526,409 | -€19,431 | -3.6% |
| Amounts receivable within one year | 40/41 | €37,555 | €47,452 | +€9,897 | +26.4% |
| Trade receivables | 40 | €27,426 | €33,361 | +€5,935 | +21.6% |
| Other amounts receivable | 41 | €10,129 | €14,091 | +€3,962 | +39.1% |
| Current investments | 50/53 | €40,928 | €40,928 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €467,357 | €438,029 | -€29,328 | -6.3% |
| Total equity and liabilities | 10/49 | €633,001 | €584,322 | -€48,678 | -7.7% |
| Equity | 10/15 | €130,697 | €130,078 | -€619 | -0.5% |
| Contributions | 10/11 | €18,662 | €18,662 | = | 0.0% |
| Reserves | 13 | €112,035 | €111,416 | -€619 | -0.6% |
| Non-distributable reserves | 130/1 | €24,228 | €24,228 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24,228 | €24,228 | = | 0.0% |
| Distributable reserves | 133 | €87,807 | €87,188 | -€619 | -0.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €231,248 | €231,248 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €231,248 | €231,248 | = | 0.0% |
| Pensions and similar obligations | 160 | €231,248 | €231,248 | = | 0.0% |
| Amounts payable | 17/49 | €271,056 | €222,997 | -€48,059 | -17.7% |
| Amounts payable within one year | 42/48 | €271,056 | €222,997 | -€48,059 | -17.7% |
| Trade debts | 44 | €1,676 | €1,695 | +€18 | +1.1% |
| Suppliers | 440/4 | €1,676 | €1,695 | +€18 | +1.1% |
| Taxes, remuneration and social security | 45 | €6,221 | €9,757 | +€3,536 | +56.8% |
| Taxes | 450/3 | €3,069 | €6,270 | +€3,201 | +104% |
| Remuneration and social security | 454/9 | €3,152 | €3,487 | +€336 | +10.7% |
| Other amounts payable | 47/48 | €263,159 | €211,545 | -€51,614 | -19.6% |
| Remuneration, social security and pensions | 62 | €25,868 | €28,096 | +€2,229 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,660 | €43,262 | +€601 | +1.4% |
| Other operating charges | 640/8 | €1,987 | €1,874 | -€114 | -5.7% |
| Gross operating margin | 9900 | €97,187 | €73,459 | -€23,728 | -24.4% |
| Operating profit (loss) | 9901 | €26,671 | €227 | -€26,444 | -99.1% |
| Financial income | 75/76B | €160 | €376 | +€216 | +135% |
| Recurring financial income | 75 | €160 | €376 | +€216 | +135% |
| Financial charges | 65/66B | €2,505 | €109 | -€2,395 | -95.6% |
| Recurring financial charges | 65 | €2,505 | €109 | -€2,395 | -95.6% |
| Profit (loss) for the period before taxes | 9903 | €24,327 | €493 | -€23,833 | -98.0% |
| Income taxes | 67/77 | €8,674 | €1,112 | -€7,561 | -87.2% |
| Profit (loss) for the period | 9904 | €15,653 | -€619 | -€16,272 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,653 | -€619 | -€16,272 |
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 2 November 2026 via checked.be.