Dr. Bart Claikens: what changed
What changed
Dr. Bart Claikens
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€773,021
2024 · €576,947+€196,074
Equity
€3.2m
2024 · €3.0m+€126,770
Cash
€53,539
2024 · €46,214+€7,325
Balance sheet total
€4.2m
2024 · €3.6m+€541,204
Largest movements
Assets
- Current investments +€499,855
up €499,855 (+27.7%), from €1.8m to €2.3m
- Receivables within one year +€68,877
up €68,877 (+8.1%), from €852,232 to €921,109
of which Other amounts receivable: +€69,443
- Tangible fixed assets -€50,188
down €50,188 (-5.7%), from €876,752 to €826,564
of which Other tangible fixed assets: -€35,034
Equity and liabilities
- Debts after one year +€460,763
up €460,763 (+108%), from €425,806 to €886,569
of which Other amounts payable: +€468,340
- Reserves +€126,770
up €126,770 (+4.2%), from €3.0m to €3.2m
of which Distributable reserves: +€126,770
Income statement
- Financial income +€208,237
up €208,237 (+467%), from €44,596 to €252,833
- Taxes +€35,655
up €35,655 (+13.8%), from €258,771 to €294,426
- Gross operating margin +€19,111
up €19,111 (+2.1%), from €898,836 to €917,947
- Depreciation -€9,265
down €9,265 (-13.0%), from €71,521 to €62,256
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
€576,947
Gross operating margin
+€19,111
Depreciation
+€9,265
Other operating charges
-€663
Financial income
+€208,237
Financial charges
-€4,221
Taxes
-€35,655
Result 2025
€773,021
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
+€704,500
Investment
-€511,922
Financing
-€185,253
Cash 2024
€46,214
From operations (derived)
+€704,500
Net result for the year
+€773,021
Depreciation
+€62,256
Receivables within one year
-€68,877
Deferred charges and accrued income
-€15,336
Trade debts
+€848
Tax, wage and social debts
-€38,671
Accrued charges and deferred income
-€8,740
Investment (derived)
-€511,922
Investment in fixed assets (net)
-€12,068
Current investments
-€499,855
Financing
-€185,253
Debts after one year
+€460,763
Current portion of long-term debt
+€235
Contributions, distributions and other
-€646,251
Cash 2025
€53,539
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,615,183 | €4,156,388 | +€541,204 | +15.0% |
| Fixed assets | 21/28 | €876,770 | €826,582 | -€50,188 | -5.7% |
| Tangible fixed assets | 22/27 | €876,752 | €826,564 | -€50,188 | -5.7% |
| Land and buildings | 22 | €94,256 | €88,056 | -€6,200 | -6.6% |
| Plant, machinery and equipment | 23 | €13,631 | €11,329 | -€2,302 | -16.9% |
| Furniture and vehicles | 24 | €18,841 | €12,189 | -€6,652 | -35.3% |
| Other tangible fixed assets | 26 | €750,024 | €714,989 | -€35,034 | -4.7% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €2,738,413 | €3,329,805 | +€591,392 | +21.6% |
| Amounts receivable within one year | 40/41 | €852,232 | €921,109 | +€68,877 | +8.1% |
| Trade receivables | 40 | €565 | €0 | -€565 | -100% |
| Other amounts receivable | 41 | €851,667 | €921,109 | +€69,443 | +8.2% |
| Current investments | 50/53 | €1,807,167 | €2,307,022 | +€499,855 | +27.7% |
| Cash at bank and in hand | 54/58 | €46,214 | €53,539 | +€7,325 | +15.8% |
| Deferred charges and accrued income | 490/1 | €32,799 | €48,135 | +€15,336 | +46.8% |
| Total equity and liabilities | 10/49 | €3,615,183 | €4,156,388 | +€541,204 | +15.0% |
| Equity | 10/15 | €3,041,818 | €3,168,588 | +€126,770 | +4.2% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €3,025,818 | €3,152,588 | +€126,770 | +4.2% |
| Tax-exempt reserves | 132 | €168,400 | €168,400 | = | 0.0% |
| Distributable reserves | 133 | €2,857,418 | €2,984,188 | +€126,770 | +4.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €573,365 | €987,799 | +€414,434 | +72.3% |
| Amounts payable after more than one year | 17 | €425,806 | €886,569 | +€460,763 | +108% |
| Financial debts | 170/4 | €74,072 | €66,495 | -€7,577 | -10.2% |
| Other amounts payable | 178/9 | €351,734 | €820,074 | +€468,340 | +133% |
| Amounts payable within one year | 42/48 | €114,336 | €76,747 | -€37,588 | -32.9% |
| Current portion of amounts payable after more than one year | 42 | €7,343 | €7,577 | +€235 | +3.2% |
| Trade debts | 44 | €6,701 | €7,549 | +€848 | +12.7% |
| Suppliers | 440/4 | €6,701 | €7,549 | +€848 | +12.7% |
| Taxes, remuneration and social security | 45 | €100,293 | €61,621 | -€38,671 | -38.6% |
| Taxes | 450/3 | €98,762 | €60,398 | -€38,364 | -38.8% |
| Remuneration and social security | 454/9 | €1,530 | €1,223 | -€307 | -20.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €33,223 | €24,483 | -€8,740 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,521 | €62,256 | -€9,265 | -13.0% |
| Other operating charges | 640/8 | €7,986 | €8,649 | +€663 | +8.3% |
| Gross operating margin | 9900 | €898,836 | €917,947 | +€19,111 | +2.1% |
| Operating profit (loss) | 9901 | €819,329 | €847,043 | +€27,713 | +3.4% |
| Financial income | 75/76B | €44,596 | €252,833 | +€208,237 | +467% |
| Recurring financial income | 75 | €44,596 | €252,833 | +€208,237 | +467% |
| Financial charges | 65/66B | €28,207 | €32,428 | +€4,221 | +15.0% |
| Recurring financial charges | 65 | €28,207 | €32,428 | +€4,221 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €835,718 | €1,067,447 | +€231,729 | +27.7% |
| Income taxes | 67/77 | €258,771 | €294,426 | +€35,655 | +13.8% |
| Profit (loss) for the period | 9904 | €576,947 | €773,021 | +€196,074 | +34.0% |
| Transfer from tax-exempt reserves | 789 | €71,200 | €84,200 | +€13,000 | +18.3% |
| Transfer to tax-exempt reserves | 689 | €84,200 | €84,200 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €563,947 | €773,021 | +€209,074 | +37.1% |
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 2 November 2026 via checked.be.