Dr. C. De Meyere: what changed
What changed
Dr. C. De Meyere
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€319,310
2024 · €328,710-€9,399
Equity
€1.8m
2024 · €1.5m+€319,310
Cash
€353,589
2024 · €62,636+€290,953
Balance sheet total
€2.0m
2024 · €1.7m+€336,595
Largest movements
Assets
- Cash +€290,953
up €290,953 (+465%), from €62,636 to €353,589
mainly Net result for the year (+€319,310) and Tax, wage and social debts (+€46,188)
- Current investments +€45,490
up €45,490 (+3.5%), from €1.3m to €1.3m
Equity and liabilities
- Reserves +€319,310
up €319,310 (+21.2%), from €1.5m to €1.8m
- Tax, wage and social debts +€46,188
up €46,188 (+48.4%), from €95,339 to €141,526
- Other debts -€33,878
down €33,878 (-90.8%), from €37,298 to €3,420
Income statement
- Gross operating margin +€44,131
up €44,131 (+10.5%), from €421,823 to €465,954
- Financial charges +€34,585
up €34,585, from -€19,337 to €15,247
- Financial income -€13,052
down €13,052 (-37.7%), from €34,623 to €21,570
- Taxes +€5,608
up €5,608 (+3.9%), from €143,118 to €148,726
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
€328,710
Gross operating margin
+€44,131
Depreciation
-€362
Other operating charges
+€77
Financial income
-€13,052
Financial charges
-€34,585
Taxes
-€5,608
Result 2025
€319,310
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
+€338,105
Investment
-€47,153
Financing
€0
Cash 2024
€62,636
From operations (derived)
+€338,105
Net result for the year
+€319,310
Depreciation
+€2,177
Receivables within one year
-€6,345
Deferred charges and accrued income
+€5,679
Trade debts
+€5,566
Tax, wage and social debts
+€46,188
Other debts
-€33,878
Accrued charges and deferred income
-€592
Investment (derived)
-€47,153
Investment in fixed assets (net)
-€1,663
Current investments
-€45,490
Cash 2025
€353,589
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,655,262 | €1,991,857 | +€336,595 | +20.3% |
| Fixed assets | 21/28 | €5,509 | €4,995 | -€514 | -9.3% |
| Tangible fixed assets | 22/27 | €5,259 | €4,745 | -€514 | -9.8% |
| Plant, machinery and equipment | 23 | €2,456 | €3,153 | +€697 | +28.4% |
| Furniture and vehicles | 24 | €2,803 | €1,592 | -€1,211 | -43.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,649,753 | €1,986,862 | +€337,109 | +20.4% |
| Amounts receivable within one year | 40/41 | €287,163 | €293,508 | +€6,345 | +2.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €287,163 | €293,508 | +€6,345 | +2.2% |
| Current investments | 50/53 | €1,285,626 | €1,331,116 | +€45,490 | +3.5% |
| Cash at bank and in hand | 54/58 | €62,636 | €353,589 | +€290,953 | +465% |
| Deferred charges and accrued income | 490/1 | €14,327 | €8,648 | -€5,679 | -39.6% |
| Total equity and liabilities | 10/49 | €1,655,262 | €1,991,857 | +€336,595 | +20.3% |
| Equity | 10/15 | €1,508,215 | €1,827,525 | +€319,310 | +21.2% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €1,507,815 | €1,827,125 | +€319,310 | +21.2% |
| Distributable reserves | 133 | €1,507,815 | €1,827,125 | +€319,310 | +21.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €147,047 | €164,331 | +€17,285 | +11.8% |
| Amounts payable within one year | 42/48 | €146,358 | €164,234 | +€17,876 | +12.2% |
| Trade debts | 44 | €13,721 | €19,287 | +€5,566 | +40.6% |
| Suppliers | 440/4 | €13,721 | €19,287 | +€5,566 | +40.6% |
| Taxes, remuneration and social security | 45 | €95,339 | €141,526 | +€46,188 | +48.4% |
| Taxes | 450/3 | €95,339 | €141,526 | +€46,188 | +48.4% |
| Other amounts payable | 47/48 | €37,298 | €3,420 | -€33,878 | -90.8% |
| Accrued charges and deferred income | 492/3 | €689 | €97 | -€592 | -85.9% |
| Non-recurring operating income | 76A | €1,321 | €0 | -€1,321 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,815 | €2,177 | +€362 | +19.9% |
| Other operating charges | 640/8 | €2,140 | €2,064 | -€77 | -3.6% |
| Gross operating margin | 9900 | €421,823 | €465,954 | +€44,131 | +10.5% |
| Operating profit (loss) | 9901 | €417,868 | €461,714 | +€43,846 | +10.5% |
| Financial income | 75/76B | €34,623 | €21,570 | -€13,052 | -37.7% |
| Recurring financial income | 75 | €34,623 | €21,570 | -€13,052 | -37.7% |
| Financial charges | 65/66B | -€19,337 | €15,247 | +€34,585 | |
| Recurring financial charges | 65 | -€19,337 | €15,247 | +€34,585 | |
| Profit (loss) for the period before taxes | 9903 | €471,828 | €468,037 | -€3,791 | -0.8% |
| Income taxes | 67/77 | €143,118 | €148,726 | +€5,608 | +3.9% |
| Profit (loss) for the period | 9904 | €328,710 | €319,310 | -€9,399 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €328,710 | €319,310 | -€9,399 | -2.9% |
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.