Dr. C. De Boey: what changed
What changed
Dr. C. De Boey
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€74,985
2024 · €88,970-€13,985
Equity
€534,956
2024 · €511,326+€23,630
Cash
€584,833
2024 · €561,497+€23,336
Balance sheet total
€666,043
2024 · €764,070-€98,027
Largest movements
Assets
- Current investments -€95,000
no longer reported in 2025 (was €95,000)
- Cash +€23,336
up €23,336 (+4.2%), from €561,497 to €584,833
mainly Current investments (+€95,000) and Net result for the year (+€74,985)
- Tangible fixed assets -€15,660
down €15,660 (-16.7%), from €93,730 to €78,070
of which Furniture and vehicles: -€8,762
- Receivables within one year -€10,250
down €10,250 (-86.0%), from €11,915 to €1,665
Equity and liabilities
- Other debts -€115,686
down €115,686 (-67.2%), from €172,041 to €56,355
- Reserves +€23,630
up €23,630 (+4.7%), from €498,926 to €522,556
of which Distributable reserves: +€24,812
Income statement
- Gross operating margin -€29,525
down €29,525 (-15.9%), from €185,733 to €156,208
- Taxes -€6,829
down €6,829 (-18.6%), from €36,755 to €29,926
- Financial charges -€5,922
down €5,922 (-41.6%), from €14,247 to €8,325
- Depreciation -€4,659
down €4,659 (-18.3%), from €25,392 to €20,733
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
€88,970
Gross operating margin
-€29,525
Staff costs
+€266
Depreciation
+€4,659
Other operating charges
-€356
Financial income
-€1,780
Financial charges
+€5,922
Taxes
+€6,829
Result 2025
€74,985
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
-€15,236
Investment
+€89,927
Financing
-€51,355
Cash 2024
€561,497
From operations (derived)
-€15,236
Net result for the year
+€74,985
Depreciation
+€20,733
Receivables within one year
+€10,250
Deferred charges and accrued income
+€453
Provisions
-€394
Trade debts
-€812
Tax, wage and social debts
+€1,014
Other debts
-€115,686
Accrued charges and deferred income
-€5,779
Investment (derived)
+€89,927
Investment in fixed assets (net)
-€5,073
Current investments
+€95,000
Financing
-€51,355
Contributions, distributions and other
-€51,355
Cash 2025
€584,833
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €764,070 | €666,043 | -€98,027 | -12.8% |
| Fixed assets | 21/28 | €94,730 | €79,070 | -€15,660 | -16.5% |
| Tangible fixed assets | 22/27 | €93,730 | €78,070 | -€15,660 | -16.7% |
| Land and buildings | 22 | €40,216 | €34,298 | -€5,918 | -14.7% |
| Plant, machinery and equipment | 23 | €4,092 | €3,113 | -€979 | -23.9% |
| Furniture and vehicles | 24 | €49,421 | €40,659 | -€8,762 | -17.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €669,340 | €586,974 | -€82,367 | -12.3% |
| Amounts receivable within one year | 40/41 | €11,915 | €1,665 | -€10,250 | -86.0% |
| Trade receivables | 40 | €11,915 | €1,665 | -€10,250 | -86.0% |
| Current investments | 50/53 | €95,000 | - | -€95,000 | |
| Cash at bank and in hand | 54/58 | €561,497 | €584,833 | +€23,336 | +4.2% |
| Deferred charges and accrued income | 490/1 | €928 | €475 | -€453 | -48.8% |
| Total equity and liabilities | 10/49 | €764,070 | €666,043 | -€98,027 | -12.8% |
| Equity | 10/15 | €511,326 | €534,956 | +€23,630 | +4.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €498,926 | €522,556 | +€23,630 | +4.7% |
| Tax-exempt reserves | 132 | €16,421 | €15,239 | -€1,182 | -7.2% |
| Distributable reserves | 133 | €482,505 | €507,316 | +€24,812 | +5.1% |
| Provisions and deferred taxes | 16 | €49,014 | €48,620 | -€394 | -0.8% |
| Provisions for liabilities and charges | 160/5 | €47,473 | €47,473 | = | 0.0% |
| Pensions and similar obligations | 160 | €47,473 | €47,473 | = | 0.0% |
| Deferred taxes | 168 | €1,540 | €1,146 | -€394 | -25.6% |
| Amounts payable | 17/49 | €203,730 | €82,467 | -€121,263 | -59.5% |
| Amounts payable within one year | 42/48 | €189,866 | €74,382 | -€115,484 | -60.8% |
| Trade debts | 44 | €1,483 | €671 | -€812 | -54.8% |
| Suppliers | 440/4 | €1,483 | €671 | -€812 | -54.8% |
| Taxes, remuneration and social security | 45 | €16,342 | €17,356 | +€1,014 | +6.2% |
| Taxes | 450/3 | €8,472 | €8,876 | +€404 | +4.8% |
| Remuneration and social security | 454/9 | €7,870 | €8,481 | +€611 | +7.8% |
| Other amounts payable | 47/48 | €172,041 | €56,355 | -€115,686 | -67.2% |
| Accrued charges and deferred income | 492/3 | €13,864 | €8,085 | -€5,779 | -41.7% |
| Remuneration, social security and pensions | 62 | €26,951 | €26,686 | -€266 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,392 | €20,733 | -€4,659 | -18.3% |
| Other operating charges | 640/8 | €1,789 | €2,145 | +€356 | +19.9% |
| Gross operating margin | 9900 | €185,733 | €156,208 | -€29,525 | -15.9% |
| Operating profit (loss) | 9901 | €131,601 | €106,645 | -€24,956 | -19.0% |
| Financial income | 75/76B | €7,977 | €6,197 | -€1,780 | -22.3% |
| Recurring financial income | 75 | €7,977 | €6,197 | -€1,780 | -22.3% |
| Financial charges | 65/66B | €14,247 | €8,325 | -€5,922 | -41.6% |
| Recurring financial charges | 65 | €14,247 | €8,325 | -€5,922 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €125,331 | €104,517 | -€20,814 | -16.6% |
| Transfer from deferred taxes | 780 | €394 | €394 | +€0 | 0.0% |
| Income taxes | 67/77 | €36,755 | €29,926 | -€6,829 | -18.6% |
| Profit (loss) for the period | 9904 | €88,970 | €74,985 | -€13,985 | -15.7% |
| Transfer from tax-exempt reserves | 789 | €1,182 | €1,182 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €90,152 | €76,167 | -€13,985 | -15.5% |
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 5 November 2026 via checked.be.