DR. BERNARD CAMBIER: what changed
What changed
DR. BERNARD CAMBIER
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€145,818
2024 · €143,885+€1,933
Equity
€703,644
2024 · €557,826+€145,818
Cash
€178,215
2024 · €92,645+€85,570
Balance sheet total
€1.5m
2024 · €1.2m+€293,341
Largest movements
Assets
- Tangible fixed assets +€174,932
up €174,932 (+25.8%), from €679,099 to €854,031
of which Other tangible fixed assets: +€170,714
- Cash +€85,570
up €85,570 (+92.4%), from €92,645 to €178,215
mainly Depreciation (+€167,680) and Net result for the year (+€145,818)
- Receivables within one year +€33,309
up €33,309 (+7.6%), from €435,662 to €468,971
of which Trade receivables: +€48,958
Equity and liabilities
- Reserves +€145,815
up €145,815 (+26.8%), from €545,025 to €690,840
- Debts after one year +€117,001
up €117,001 (+40.6%), from €288,315 to €405,315
- Trade debts +€77,794
up €77,794 (+115%), from €67,427 to €145,221
- Other debts -€65,663
down €65,663 (-40.3%), from €162,926 to €97,263
- Current portion of long-term debt +€34,359
up €34,359 (+45.2%), from €76,076 to €110,435
Income statement
- Staff costs -€58,286
down €58,286 (-30.9%), from €188,439 to €130,153
- Gross operating margin -€36,475
down €36,475 (-6.3%), from €579,495 to €543,020
- Depreciation +€11,271
up €11,271 (+7.2%), from €156,410 to €167,680
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
€143,885
Gross operating margin
-€36,475
Staff costs
+€58,286
Depreciation
-€11,271
Other operating charges
-€4,122
Financial income
+€464
Financial charges
-€2,833
Taxes
-€2,117
Result 2025
€145,818
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
+€276,823
Investment
-€342,612
Financing
+€151,359
Cash 2024
€92,645
From operations (derived)
+€276,823
Net result for the year
+€145,818
Depreciation
+€167,680
Smaller working-capital items
+€470
Receivables within one year
-€33,309
Trade debts
+€77,794
Tax, wage and social debts
-€15,968
Other debts
-€65,663
Investment (derived)
-€342,612
Investment in fixed assets (net)
-€342,612
Financing
+€151,359
Debts after one year
+€117,001
Current portion of long-term debt
+€34,359
Cash 2025
€178,215
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,226,147 | €1,519,489 | +€293,341 | +23.9% |
| Fixed assets | 21/28 | €679,502 | €854,434 | +€174,932 | +25.7% |
| Tangible fixed assets | 22/27 | €679,099 | €854,031 | +€174,932 | +25.8% |
| Plant, machinery and equipment | 23 | €242,102 | €210,708 | -€31,394 | -13.0% |
| Furniture and vehicles | 24 | €27,096 | €62,708 | +€35,612 | +131% |
| Other tangible fixed assets | 26 | €409,901 | €580,616 | +€170,714 | +41.6% |
| Financial fixed assets | 28 | €403 | €403 | = | 0.0% |
| Current assets | 29/58 | €546,645 | €665,054 | +€118,409 | +21.7% |
| Stocks and contracts in progress | 3 | €10,100 | €10,010 | -€90 | -0.9% |
| Stocks | 30/36 | €10,100 | €10,010 | -€90 | -0.9% |
| Amounts receivable within one year | 40/41 | €435,662 | €468,971 | +€33,309 | +7.6% |
| Trade receivables | 40 | €228,794 | €277,751 | +€48,958 | +21.4% |
| Other amounts receivable | 41 | €206,868 | €191,219 | -€15,649 | -7.6% |
| Cash at bank and in hand | 54/58 | €92,645 | €178,215 | +€85,570 | +92.4% |
| Deferred charges and accrued income | 490/1 | €8,238 | €7,859 | -€379 | -4.6% |
| Total equity and liabilities | 10/49 | €1,226,147 | €1,519,489 | +€293,341 | +23.9% |
| Equity | 10/15 | €557,826 | €703,644 | +€145,818 | +26.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €545,025 | €690,840 | +€145,815 | +26.8% |
| Distributable reserves | 133 | €545,025 | €690,840 | +€145,815 | +26.8% |
| Profit (loss) carried forward | 14 | €401 | €404 | +€3 | +0.8% |
| Amounts payable | 17/49 | €668,322 | €815,845 | +€147,523 | +22.1% |
| Amounts payable after more than one year | 17 | €288,315 | €405,315 | +€117,001 | +40.6% |
| Financial debts | 170/4 | €288,315 | €405,315 | +€117,001 | +40.6% |
| Amounts payable within one year | 42/48 | €380,007 | €410,529 | +€30,522 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €76,076 | €110,435 | +€34,359 | +45.2% |
| Trade debts | 44 | €67,427 | €145,221 | +€77,794 | +115% |
| Suppliers | 440/4 | €67,427 | €145,221 | +€77,794 | +115% |
| Taxes, remuneration and social security | 45 | €73,578 | €57,610 | -€15,968 | -21.7% |
| Taxes | 450/3 | €43,799 | €29,305 | -€14,495 | -33.1% |
| Remuneration and social security | 454/9 | €29,779 | €28,306 | -€1,473 | -4.9% |
| Other amounts payable | 47/48 | €162,926 | €97,263 | -€65,663 | -40.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €15,620 | +€15,620 | |
| Remuneration, social security and pensions | 62 | €188,439 | €130,153 | -€58,286 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,410 | €167,680 | +€11,271 | +7.2% |
| Other operating charges | 640/8 | €20,398 | €24,521 | +€4,122 | +20.2% |
| Gross operating margin | 9900 | €579,495 | €543,020 | -€36,475 | -6.3% |
| Operating profit (loss) | 9901 | €214,248 | €220,666 | +€6,418 | +3.0% |
| Financial income | 75/76B | €653 | €1,117 | +€464 | +71.1% |
| Recurring financial income | 75 | €653 | €1,117 | +€464 | +71.1% |
| Financial charges | 65/66B | €7,725 | €10,557 | +€2,833 | +36.7% |
| Recurring financial charges | 65 | €7,725 | €10,557 | +€2,833 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | €207,177 | €211,226 | +€4,050 | +2.0% |
| Income taxes | 67/77 | €63,291 | €65,408 | +€2,117 | +3.3% |
| Profit (loss) for the period | 9904 | €143,885 | €145,818 | +€1,933 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €143,885 | €145,818 | +€1,933 | +1.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 3 November 2026 via checked.be.