Dr. Benjamin Depuydt: what changed
What changed
Dr. Benjamin Depuydt
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€99,535
2024 · €103,837-€4,303
Equity
€30,157
2024 · €80,622-€50,465
Cash
€185,263
2024 · €94,892+€90,371
Balance sheet total
€345,060
2024 · €300,988+€44,072
Largest movements
Assets
- Cash +€90,371
up €90,371 (+95.2%), from €94,892 to €185,263
mainly Other debts (+€106,257) and Net result for the year (+€99,535)
- Current investments -€35,000
down €35,000 (-23.3%), from €150,000 to €115,000
- Tangible fixed assets -€8,428
down €8,428 (-19.6%), from €42,961 to €34,533
Equity and liabilities
- Other debts +€106,257
up €106,257 (+67.4%), from €157,642 to €263,900
- Profit (loss) carried forward -€62,022
down €62,022 (-100%), from €62,022 to €0
- Reserves +€11,557
new in 2025: €11,557
- Debts after one year -€10,202
down €10,202 (-38.8%), from €26,294 to €16,091
Income statement
- Gross operating margin -€11,281
down €11,281 (-7.4%), from €152,178 to €140,897
- Financial charges -€5,327
down €5,327 (-78.5%), from €6,783 to €1,456
- Taxes -€1,616
down €1,616 (-5.5%), from €29,538 to €27,922
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
€103,837
Gross operating margin
-€11,281
Depreciation
-€690
Other operating charges
-€95
Financial income
+€819
Financial charges
+€5,327
Taxes
+€1,616
Result 2025
€99,535
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
+€218,578
Investment
+€31,595
Financing
-€159,801
Cash 2024
€94,892
From operations (derived)
+€218,578
Net result for the year
+€99,535
Depreciation
+€11,833
Deferred charges and accrued income
+€2,871
Trade debts
+€306
Tax, wage and social debts
+€1,186
Other debts
+€106,257
Accrued charges and deferred income
-€3,411
Investment (derived)
+€31,595
Investment in fixed assets (net)
-€3,405
Current investments
+€35,000
Financing
-€159,801
Debts after one year
-€10,202
Current portion of long-term debt
+€401
Contributions, distributions and other
-€150,000
Cash 2025
€185,263
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €300,988 | €345,060 | +€44,072 | +14.6% |
| Fixed assets | 21/28 | €42,961 | €34,533 | -€8,428 | -19.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €42,961 | €34,533 | -€8,428 | -19.6% |
| Furniture and vehicles | 24 | €42,961 | €34,533 | -€8,428 | -19.6% |
| Current assets | 29/58 | €258,027 | €310,528 | +€52,500 | +20.3% |
| Current investments | 50/53 | €150,000 | €115,000 | -€35,000 | -23.3% |
| Cash at bank and in hand | 54/58 | €94,892 | €185,263 | +€90,371 | +95.2% |
| Deferred charges and accrued income | 490/1 | €13,135 | €10,264 | -€2,871 | -21.9% |
| Total equity and liabilities | 10/49 | €300,988 | €345,060 | +€44,072 | +14.6% |
| Equity | 10/15 | €80,622 | €30,157 | -€50,465 | -62.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €11,557 | +€11,557 | |
| Distributable reserves | 133 | - | €11,557 | +€11,557 | |
| Profit (loss) carried forward | 14 | €62,022 | €0 | -€62,022 | -100% |
| Amounts payable | 17/49 | €220,366 | €314,904 | +€94,538 | +42.9% |
| Amounts payable after more than one year | 17 | €26,294 | €16,091 | -€10,202 | -38.8% |
| Financial debts | 170/4 | €26,294 | €16,091 | -€10,202 | -38.8% |
| Amounts payable within one year | 42/48 | €190,661 | €298,812 | +€108,151 | +56.7% |
| Current portion of amounts payable after more than one year | 42 | €9,801 | €10,202 | +€401 | +4.1% |
| Trade debts | 44 | €593 | €899 | +€306 | +51.7% |
| Suppliers | 440/4 | €593 | €899 | +€306 | +51.7% |
| Taxes, remuneration and social security | 45 | €22,625 | €23,811 | +€1,186 | +5.2% |
| Taxes | 450/3 | €22,625 | €23,811 | +€1,186 | +5.2% |
| Other amounts payable | 47/48 | €157,642 | €263,900 | +€106,257 | +67.4% |
| Accrued charges and deferred income | 492/3 | €3,411 | €0 | -€3,411 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,143 | €11,833 | +€690 | +6.2% |
| Other operating charges | 640/8 | €877 | €971 | +€95 | +10.8% |
| Gross operating margin | 9900 | €152,178 | €140,897 | -€11,281 | -7.4% |
| Operating profit (loss) | 9901 | €140,158 | €128,093 | -€12,065 | -8.6% |
| Financial income | 75/76B | €0 | €819 | +€819 | +327,668% |
| Recurring financial income | 75 | €0 | €819 | +€819 | +327,668% |
| Financial charges | 65/66B | €6,783 | €1,456 | -€5,327 | -78.5% |
| Recurring financial charges | 65 | €6,783 | €1,456 | -€5,327 | -78.5% |
| Profit (loss) for the period before taxes | 9903 | €133,375 | €127,456 | -€5,919 | -4.4% |
| Income taxes | 67/77 | €29,538 | €27,922 | -€1,616 | -5.5% |
| Profit (loss) for the period | 9904 | €103,837 | €99,535 | -€4,303 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €103,837 | €99,535 | -€4,303 | -4.1% |
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 8 November 2026 via checked.be.