DR. BERNARD BERGEZ: what changed
What changed
DR. BERNARD BERGEZ
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€231,965
2024 · €232,169-€204
Equity
€943,046
2024 · €711,913+€231,132
Cash
€44,418
2024 · €19,318+€25,100
Balance sheet total
€1.4m
2024 · €1.2m+€170,700
Largest movements
Assets
- Receivables within one year +€100,581
up €100,581 (+47.4%), from €212,039 to €312,619
of which Other amounts receivable: +€100,581
- Current investments +€84,121
up €84,121 (+51.3%), from €163,895 to €248,016
- Tangible fixed assets -€40,789
down €40,789 (-5.2%), from €780,979 to €740,190
of which Furniture and vehicles: -€25,730
- Cash +€25,100
up €25,100 (+130%), from €19,318 to €44,418
mainly Net result for the year (+€231,965) and Depreciation (+€41,745)
Equity and liabilities
- Reserves +€231,132
up €231,132 (+33.3%), from €693,313 to €924,446
- Debts after one year -€55,332
down €55,332 (-13.4%), from €413,160 to €357,828
Income statement
- Gross operating margin -€9,637
down €9,637 (-2.5%), from €386,642 to €377,005
- Financial income +€4,352
up €4,352 (+36.3%), from €11,982 to €16,334
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
€232,169
Gross operating margin
-€9,637
Depreciation
-€1,246
Other operating charges
+€3,687
Financial income
+€4,352
Financial charges
+€797
Taxes
+€1,843
Result 2025
€231,965
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
+€160,800
Investment
-€85,076
Financing
-€50,623
Cash 2024
€19,318
From operations (derived)
+€160,800
Net result for the year
+€231,965
Depreciation
+€41,745
Receivables within one year
-€100,581
Deferred charges and accrued income
-€1,688
Trade debts
-€7,369
Tax, wage and social debts
-€2,306
Accrued charges and deferred income
-€968
Investment (derived)
-€85,076
Investment in fixed assets (net)
-€956
Current investments
-€84,121
Financing
-€50,623
Debts after one year
-€55,332
Current portion of long-term debt
+€10,636
Short-term financial debts
-€5,094
Contributions, distributions and other
-€833
Cash 2025
€44,418
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,243,281 | €1,413,981 | +€170,700 | +13.7% |
| Fixed assets | 21/28 | €794,281 | €753,492 | -€40,789 | -5.1% |
| Tangible fixed assets | 22/27 | €780,979 | €740,190 | -€40,789 | -5.2% |
| Land and buildings | 22 | €634,574 | €619,514 | -€15,060 | -2.4% |
| Furniture and vehicles | 24 | €94,472 | €68,742 | -€25,730 | -27.2% |
| Other tangible fixed assets | 26 | €51,934 | €51,934 | = | 0.0% |
| Financial fixed assets | 28 | €13,302 | €13,302 | = | 0.0% |
| Current assets | 29/58 | €449,000 | €660,489 | +€211,489 | +47.1% |
| Amounts receivable within one year | 40/41 | €212,039 | €312,619 | +€100,581 | +47.4% |
| Trade receivables | 40 | €0 | - | -€0 | |
| Other amounts receivable | 41 | €212,039 | €312,619 | +€100,581 | +47.4% |
| Current investments | 50/53 | €163,895 | €248,016 | +€84,121 | +51.3% |
| Cash at bank and in hand | 54/58 | €19,318 | €44,418 | +€25,100 | +130% |
| Deferred charges and accrued income | 490/1 | €53,748 | €55,436 | +€1,688 | +3.1% |
| Total equity and liabilities | 10/49 | €1,243,281 | €1,413,981 | +€170,700 | +13.7% |
| Equity | 10/15 | €711,913 | €943,046 | +€231,132 | +32.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €693,313 | €924,446 | +€231,132 | +33.3% |
| Distributable reserves | 133 | €693,313 | €924,446 | +€231,132 | +33.3% |
| Amounts payable | 17/49 | €531,367 | €470,935 | -€60,432 | -11.4% |
| Amounts payable after more than one year | 17 | €413,160 | €357,828 | -€55,332 | -13.4% |
| Financial debts | 170/4 | €413,160 | €357,828 | -€55,332 | -13.4% |
| Amounts payable within one year | 42/48 | €117,240 | €113,107 | -€4,133 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €63,664 | €74,299 | +€10,636 | +16.7% |
| Financial debts | 43 | €5,094 | - | -€5,094 | |
| Credit institutions | 430/8 | €5,094 | - | -€5,094 | |
| Trade debts | 44 | €16,338 | €8,970 | -€7,369 | -45.1% |
| Suppliers | 440/4 | €16,338 | €8,970 | -€7,369 | -45.1% |
| Taxes, remuneration and social security | 45 | €31,311 | €29,005 | -€2,306 | -7.4% |
| Taxes | 450/3 | €31,311 | €29,005 | -€2,306 | -7.4% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €968 | - | -€968 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,499 | €41,745 | +€1,246 | +3.1% |
| Other operating charges | 640/8 | €7,986 | €4,300 | -€3,687 | -46.2% |
| Gross operating margin | 9900 | €386,642 | €377,005 | -€9,637 | -2.5% |
| Operating profit (loss) | 9901 | €338,157 | €330,961 | -€7,196 | -2.1% |
| Financial income | 75/76B | €11,982 | €16,334 | +€4,352 | +36.3% |
| Recurring financial income | 75 | €11,982 | €16,334 | +€4,352 | +36.3% |
| Financial charges | 65/66B | €11,603 | €10,806 | -€797 | -6.9% |
| Recurring financial charges | 65 | €11,603 | €10,806 | -€797 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €338,535 | €336,488 | -€2,047 | -0.6% |
| Income taxes | 67/77 | €106,366 | €104,523 | -€1,843 | -1.7% |
| Profit (loss) for the period | 9904 | €232,169 | €231,965 | -€204 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €232,169 | €231,965 | -€204 | -0.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.