DR. CLAESSENS LUCAS: what changed
What changed
DR. CLAESSENS LUCAS
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€70,620
2024 · €57,627+€12,993
Equity
€131,247
2024 · €60,627+€70,620
Cash
€119,205
2024 · €43,604+€75,601
Balance sheet total
€164,964
2024 · €94,096+€70,868
Largest movements
Assets
- Cash +€75,601
up €75,601 (+173%), from €43,604 to €119,205
mainly Net result for the year (+€70,620) and Depreciation (+€10,069)
- Tangible fixed assets -€5,508
down €5,508 (-15.1%), from €36,382 to €30,873
of which Leasing and similar rights: -€7,678
Equity and liabilities
- Reserves +€70,620
up €70,620 (+123%), from €57,627 to €128,247
- Debts after one year -€7,193
down €7,193 (-31.9%), from €22,526 to €15,333
- Accrued charges and deferred income +€4,914
new in 2025: €4,914
- Trade debts +€1,926
up €1,926 (+569%), from €339 to €2,264
Income statement
- Gross operating margin +€17,427
up €17,427 (+21.0%), from €83,002 to €100,429
- Taxes +€2,391
up €2,391 (+14.5%), from €16,519 to €18,909
- Depreciation +€2,256
up €2,256 (+28.9%), from €7,813 to €10,069
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
€57,627
Gross operating margin
+€17,427
Depreciation
-€2,256
Other operating charges
+€238
Financial income
-€2
Financial charges
-€24
Taxes
-€2,391
Result 2025
€70,620
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
+€87,497
Investment
-€4,810
Financing
-€7,086
Cash 2024
€43,604
From operations (derived)
+€87,497
Net result for the year
+€70,620
Depreciation
+€10,069
Receivables within one year
+€345
Deferred charges and accrued income
-€871
Trade debts
+€1,926
Tax, wage and social debts
-€610
Other debts
+€1,104
Accrued charges and deferred income
+€4,914
Investment (derived)
-€4,810
Investment in fixed assets (net)
-€4,560
Current investments
-€250
Financing
-€7,086
Debts after one year
-€7,193
Current portion of long-term debt
+€106
Cash 2025
€119,205
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,096 | €164,964 | +€70,868 | +75.3% |
| Fixed assets | 21/28 | €36,382 | €30,873 | -€5,508 | -15.1% |
| Tangible fixed assets | 22/27 | €36,382 | €30,873 | -€5,508 | -15.1% |
| Plant, machinery and equipment | 23 | €2,220 | €1,917 | -€303 | -13.7% |
| Furniture and vehicles | 24 | €2,419 | €4,892 | +€2,473 | +102% |
| Leasing and similar rights | 25 | €31,743 | €24,065 | -€7,678 | -24.2% |
| Current assets | 29/58 | €57,714 | €134,090 | +€76,377 | +132% |
| Amounts receivable within one year | 40/41 | €395 | €50 | -€345 | -87.3% |
| Trade receivables | 40 | €395 | €50 | -€345 | -87.3% |
| Current investments | 50/53 | - | €250 | +€250 | |
| Cash at bank and in hand | 54/58 | €43,604 | €119,205 | +€75,601 | +173% |
| Deferred charges and accrued income | 490/1 | €13,715 | €14,586 | +€871 | +6.3% |
| Total equity and liabilities | 10/49 | €94,096 | €164,964 | +€70,868 | +75.3% |
| Equity | 10/15 | €60,627 | €131,247 | +€70,620 | +116% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €57,627 | €128,247 | +€70,620 | +123% |
| Distributable reserves | 133 | €57,627 | €128,247 | +€70,620 | +123% |
| Amounts payable | 17/49 | €33,469 | €33,717 | +€248 | +0.7% |
| Amounts payable after more than one year | 17 | €22,526 | €15,333 | -€7,193 | -31.9% |
| Financial debts | 170/4 | €22,526 | €15,333 | -€7,193 | -31.9% |
| Amounts payable within one year | 42/48 | €10,943 | €13,470 | +€2,527 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €7,086 | €7,193 | +€106 | +1.5% |
| Trade debts | 44 | €339 | €2,264 | +€1,926 | +569% |
| Suppliers | 440/4 | €339 | €2,264 | +€1,926 | +569% |
| Taxes, remuneration and social security | 45 | €3,519 | €2,909 | -€610 | -17.3% |
| Taxes | 450/3 | €3,519 | €1,409 | -€2,110 | -60.0% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | - | €1,104 | +€1,104 | |
| Accrued charges and deferred income | 492/3 | - | €4,914 | +€4,914 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,813 | €10,069 | +€2,256 | +28.9% |
| Other operating charges | 640/8 | €534 | €296 | -€238 | -44.6% |
| Gross operating margin | 9900 | €83,002 | €100,429 | +€17,427 | +21.0% |
| Operating profit (loss) | 9901 | €74,655 | €90,064 | +€15,409 | +20.6% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €511 | €535 | +€24 | +4.7% |
| Recurring financial charges | 65 | €511 | €535 | +€24 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €74,145 | €89,529 | +€15,384 | +20.7% |
| Income taxes | 67/77 | €16,519 | €18,909 | +€2,391 | +14.5% |
| Profit (loss) for the period | 9904 | €57,627 | €70,620 | +€12,993 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €57,627 | €70,620 | +€12,993 | +22.5% |
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 3 November 2026 via checked.be.