Dr BARBARA CLAERHOUT: what changed
What changed
Dr BARBARA CLAERHOUT
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€165,243
2024 · €195,707-€30,464
Equity
€533,105
2024 · €705,763-€172,658
Cash
€548,779
2024 · €301,957+€246,821
Balance sheet total
€1.1m
2024 · €1.1m+€66,969
Largest movements
Assets
- Cash +€246,821
up €246,821 (+81.7%), from €301,957 to €548,779
mainly Other debts (+€289,635) and Net result for the year (+€165,243)
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Tangible fixed assets -€44,522
down €44,522 (-7.5%), from €592,089 to €547,567
of which Land and buildings: -€45,020
- Receivables within one year +€16,571
new in 2025: €16,571
Equity and liabilities
- Other debts +€289,635
up €289,635 (+361%), from €80,307 to €369,942
- Reserves -€172,658
down €172,658 (-25.0%), from €691,503 to €518,845
- Debts after one year -€42,757
down €42,757 (-20.9%), from €204,585 to €161,827
Income statement
- Gross operating margin -€42,857
down €42,857 (-12.6%), from €338,930 to €296,073
- Taxes -€13,952
down €13,952 (-16.4%), from €85,150 to €71,198
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
€195,707
Gross operating margin
-€42,857
Depreciation
-€382
Other operating charges
+€347
Financial income
-€2,673
Financial charges
+€1,149
Taxes
+€13,952
Result 2025
€165,243
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
+€482,247
Investment
+€145,074
Financing
-€380,500
Cash 2024
€301,957
From operations (derived)
+€482,247
Net result for the year
+€165,243
Depreciation
+€49,448
Receivables within one year
-€16,571
Deferred charges and accrued income
+€1,901
Trade debts
+€1,301
Tax, wage and social debts
-€8,710
Other debts
+€289,635
Investment (derived)
+€145,074
Investment in fixed assets (net)
-€4,926
Current investments
+€150,000
Financing
-€380,500
Debts after one year
-€42,757
Current portion of long-term debt
+€158
Contributions, distributions and other
-€337,900
Cash 2025
€548,779
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,061,650 | €1,128,619 | +€66,969 | +6.3% |
| Fixed assets | 21/28 | €594,247 | €549,725 | -€44,522 | -7.5% |
| Tangible fixed assets | 22/27 | €592,089 | €547,567 | -€44,522 | -7.5% |
| Land and buildings | 22 | €590,288 | €545,268 | -€45,020 | -7.6% |
| Furniture and vehicles | 24 | €1,801 | €2,299 | +€498 | +27.6% |
| Financial fixed assets | 28 | €2,158 | €2,158 | = | 0.0% |
| Current assets | 29/58 | €467,403 | €578,894 | +€111,492 | +23.9% |
| Amounts receivable within one year | 40/41 | - | €16,571 | +€16,571 | |
| Other amounts receivable | 41 | - | €16,571 | +€16,571 | |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €301,957 | €548,779 | +€246,821 | +81.7% |
| Deferred charges and accrued income | 490/1 | €15,445 | €13,544 | -€1,901 | -12.3% |
| Total equity and liabilities | 10/49 | €1,061,650 | €1,128,619 | +€66,969 | +6.3% |
| Equity | 10/15 | €705,763 | €533,105 | -€172,658 | -24.5% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €691,503 | €518,845 | -€172,658 | -25.0% |
| Distributable reserves | 133 | €691,503 | €518,845 | -€172,658 | -25.0% |
| Provisions and deferred taxes | 16 | €19,616 | €19,616 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €19,616 | €19,616 | = | 0.0% |
| Other liabilities and charges | 164/5 | €19,616 | €19,616 | = | 0.0% |
| Amounts payable | 17/49 | €336,271 | €575,898 | +€239,627 | +71.3% |
| Amounts payable after more than one year | 17 | €204,585 | €161,827 | -€42,757 | -20.9% |
| Financial debts | 170/4 | €204,585 | €161,827 | -€42,757 | -20.9% |
| Amounts payable within one year | 42/48 | €131,686 | €414,071 | +€282,384 | +214% |
| Current portion of amounts payable after more than one year | 42 | €42,600 | €42,757 | +€158 | +0.4% |
| Trade debts | 44 | €70 | €1,371 | +€1,301 | +1,871% |
| Suppliers | 440/4 | €70 | €1,371 | +€1,301 | +1,871% |
| Taxes, remuneration and social security | 45 | €8,710 | - | -€8,710 | |
| Taxes | 450/3 | €8,710 | - | -€8,710 | |
| Other amounts payable | 47/48 | €80,307 | €369,942 | +€289,635 | +361% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,066 | €49,448 | +€382 | +0.8% |
| Other operating charges | 640/8 | €3,122 | €2,775 | -€347 | -11.1% |
| Gross operating margin | 9900 | €338,930 | €296,073 | -€42,857 | -12.6% |
| Operating profit (loss) | 9901 | €286,742 | €243,850 | -€42,892 | -15.0% |
| Financial income | 75/76B | €5,121 | €2,448 | -€2,673 | -52.2% |
| Recurring financial income | 75 | €5,121 | €2,448 | -€2,673 | -52.2% |
| Financial charges | 65/66B | €11,005 | €9,856 | -€1,149 | -10.4% |
| Recurring financial charges | 65 | €11,005 | €9,856 | -€1,149 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €280,857 | €236,441 | -€44,416 | -15.8% |
| Income taxes | 67/77 | €85,150 | €71,198 | -€13,952 | -16.4% |
| Profit (loss) for the period | 9904 | €195,707 | €165,243 | -€30,464 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €195,707 | €165,243 | -€30,464 | -15.6% |
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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 8 November 2026 via checked.be.