DR CAROLL GILSON: what changed
What changed
DR CAROLL GILSON
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€16,060
2024 · €22,194-€6,135
Equity
€71,172
2024 · €145,113-€73,940
Cash
€24,090
2024 · €27,805-€3,715
Balance sheet total
€223,945
2024 · €278,885-€54,940
Largest movements
Assets
- Receivables after one year -€55,000
down €55,000 (-36.7%), from €150,000 to €95,000
- Receivables within one year -€20,894
down €20,894 (-93.3%), from €22,394 to €1,500
- Deferred charges and accrued income +€20,806
up €20,806 (+972%), from €2,140 to €22,947
- Cash -€3,715
down €3,715 (-13.4%), from €27,805 to €24,090
mainly Contributions, distributions and other (-€90,000) and Investment in fixed assets (net) (-€20,845)
Equity and liabilities
- Reserves -€74,000
down €74,000 (-56.9%), from €130,159 to €56,159
of which Distributable reserves: -€72,140
- Other debts +€9,967
up €9,967 (+11.8%), from €84,629 to €94,596
- Current portion of long-term debt +€4,030
up €4,030 (+42.8%), from €9,428 to €13,458
Income statement
- Financial income -€1,806
down €1,806 (-34.3%), from €5,266 to €3,460
- Depreciation +€1,797
up €1,797 (+11.8%), from €15,185 to €16,982
- Financial charges +€1,022
up €1,022 (+94.9%), from €1,076 to €2,098
- Taxes +€518
up €518 (+5.8%), from €8,928 to €9,446
- Other operating charges +€507
up €507 (+74.3%), from €682 to €1,190
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
€22,194
Gross operating margin
-€485
Depreciation
-€1,797
Other operating charges
-€507
Financial income
-€1,806
Financial charges
-€1,022
Taxes
-€518
Result 2025
€16,060
lowers 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
+€101,727
Investment
-€20,845
Financing
-€84,597
Cash 2024
€27,805
From operations (derived)
+€101,727
Net result for the year
+€16,060
Depreciation
+€16,982
Receivables after one year
+€55,000
Receivables within one year
+€20,894
Deferred charges and accrued income
-€20,806
Trade debts
+€2,369
Tax, wage and social debts
+€1,261
Other debts
+€9,967
Investment (derived)
-€20,845
Investment in fixed assets (net)
-€20,845
Financing
-€84,597
Debts after one year
-€324
Current portion of long-term debt
+€4,030
Short-term financial debts
+€1,696
Contributions, distributions and other
-€90,000
Cash 2025
€24,090
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €278,885 | €223,945 | -€54,940 | -19.7% |
| Fixed assets | 21/28 | €76,546 | €80,409 | +€3,863 | +5.0% |
| Intangible fixed assets | 21 | - | €1,836 | +€1,836 | |
| Tangible fixed assets | 22/27 | €76,446 | €78,473 | +€2,027 | +2.7% |
| Land and buildings | 22 | €65,156 | €54,482 | -€10,674 | -16.4% |
| Plant, machinery and equipment | 23 | €3,045 | €3,045 | = | 0.0% |
| Furniture and vehicles | 24 | €6,644 | €19,593 | +€12,948 | +195% |
| Other tangible fixed assets | 26 | €1,601 | €1,354 | -€247 | -15.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €202,340 | €143,536 | -€58,803 | -29.1% |
| Amounts receivable after more than one year | 29 | €150,000 | €95,000 | -€55,000 | -36.7% |
| Other amounts receivable | 291 | €150,000 | €95,000 | -€55,000 | -36.7% |
| Amounts receivable within one year | 40/41 | €22,394 | €1,500 | -€20,894 | -93.3% |
| Other amounts receivable | 41 | €22,394 | €1,500 | -€20,894 | -93.3% |
| Cash at bank and in hand | 54/58 | €27,805 | €24,090 | -€3,715 | -13.4% |
| Deferred charges and accrued income | 490/1 | €2,140 | €22,947 | +€20,806 | +972% |
| Total equity and liabilities | 10/49 | €278,885 | €223,945 | -€54,940 | -19.7% |
| Equity | 10/15 | €145,113 | €71,172 | -€73,940 | -51.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €130,159 | €56,159 | -€74,000 | -56.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €128,299 | €56,159 | -€72,140 | -56.2% |
| Profit (loss) carried forward | 14 | €2,554 | €2,614 | +€60 | +2.3% |
| Amounts payable | 17/49 | €133,773 | €152,773 | +€19,000 | +14.2% |
| Amounts payable after more than one year | 17 | €31,601 | €31,276 | -€324 | -1.0% |
| Financial debts | 170/4 | €31,601 | €31,276 | -€324 | -1.0% |
| Amounts payable within one year | 42/48 | €101,672 | €120,996 | +€19,325 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €9,428 | €13,458 | +€4,030 | +42.8% |
| Financial debts | 43 | - | €1,696 | +€1,696 | |
| Credit institutions | 430/8 | - | €1,696 | +€1,696 | |
| Trade debts | 44 | €3,308 | €5,677 | +€2,369 | +71.6% |
| Suppliers | 440/4 | €3,308 | €5,677 | +€2,369 | +71.6% |
| Taxes, remuneration and social security | 45 | €4,308 | €5,569 | +€1,261 | +29.3% |
| Taxes | 450/3 | €4,308 | €5,569 | +€1,261 | +29.3% |
| Other amounts payable | 47/48 | €84,629 | €94,596 | +€9,967 | +11.8% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,185 | €16,982 | +€1,797 | +11.8% |
| Other operating charges | 640/8 | €682 | €1,190 | +€507 | +74.3% |
| Gross operating margin | 9900 | €42,800 | €42,315 | -€485 | -1.1% |
| Operating profit (loss) | 9901 | €26,933 | €24,143 | -€2,790 | -10.4% |
| Financial income | 75/76B | €5,266 | €3,460 | -€1,806 | -34.3% |
| Recurring financial income | 75 | €5,266 | €3,460 | -€1,806 | -34.3% |
| Financial charges | 65/66B | €1,076 | €2,098 | +€1,022 | +94.9% |
| Recurring financial charges | 65 | €1,076 | €2,098 | +€1,022 | +94.9% |
| Profit (loss) for the period before taxes | 9903 | €31,123 | €25,506 | -€5,617 | -18.0% |
| Income taxes | 67/77 | €8,928 | €9,446 | +€518 | +5.8% |
| Profit (loss) for the period | 9904 | €22,194 | €16,060 | -€6,135 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,194 | €16,060 | -€6,135 | -27.6% |
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 4 November 2026 via checked.be.