DR. D.V.J. ZAAR: what changed
What changed
DR. D.V.J. ZAAR
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€146,768
2024 · €122,773+€23,995
Equity
€328,630
2024 · €222,921+€105,709
Cash
€236,761
2024 · €141,737+€95,024
Balance sheet total
€344,619
2024 · €236,920+€107,699
Largest movements
Assets
- Cash +€95,024
up €95,024 (+67.0%), from €141,737 to €236,761
mainly Net result for the year (+€146,768) and Deferred charges and accrued income (+€4,472)
- Current investments +€11,200
up €11,200 (+18.7%), from €60,000 to €71,200
- Receivables within one year +€6,526
up €6,526 (+27.7%), from €23,523 to €30,049
- Deferred charges and accrued income -€4,472
down €4,472 (-55.2%), from €8,108 to €3,636
Equity and liabilities
- Reserves +€105,709
up €105,709 (+48.1%), from €219,921 to €325,630
Income statement
- Gross operating margin +€36,189
up €36,189 (+22.9%), from €157,975 to €194,163
- Taxes +€8,258
up €8,258 (+23.7%), from €34,792 to €43,050
- Financial charges +€2,347
up €2,347 (+262%), from €896 to €3,243
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
€122,773
Gross operating margin
+€36,189
Depreciation
-€488
Other operating charges
-€12
Financial income
-€1,089
Financial charges
-€2,347
Taxes
-€8,258
Result 2025
€146,768
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
+€147,283
Investment
-€11,200
Financing
-€41,060
Cash 2024
€141,737
From operations (derived)
+€147,283
Net result for the year
+€146,768
Depreciation
+€579
Receivables within one year
-€6,526
Deferred charges and accrued income
+€4,472
Trade debts
-€1,420
Tax, wage and social debts
+€3,050
Accrued charges and deferred income
+€360
Investment (derived)
-€11,200
Current investments
-€11,200
Financing
-€41,060
Contributions, distributions and other
-€41,060
Cash 2025
€236,761
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €236,920 | €344,619 | +€107,699 | +45.5% |
| Fixed assets | 21/28 | €3,552 | €2,974 | -€579 | -16.3% |
| Tangible fixed assets | 22/27 | €2,802 | €2,224 | -€579 | -20.6% |
| Plant, machinery and equipment | 23 | €1,823 | €1,442 | -€381 | -20.9% |
| Furniture and vehicles | 24 | €979 | €782 | -€197 | -20.2% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €233,368 | €341,645 | +€108,277 | +46.4% |
| Amounts receivable within one year | 40/41 | €23,523 | €30,049 | +€6,526 | +27.7% |
| Other amounts receivable | 41 | €23,523 | €30,049 | +€6,526 | +27.7% |
| Current investments | 50/53 | €60,000 | €71,200 | +€11,200 | +18.7% |
| Cash at bank and in hand | 54/58 | €141,737 | €236,761 | +€95,024 | +67.0% |
| Deferred charges and accrued income | 490/1 | €8,108 | €3,636 | -€4,472 | -55.2% |
| Total equity and liabilities | 10/49 | €236,920 | €344,619 | +€107,699 | +45.5% |
| Equity | 10/15 | €222,921 | €328,630 | +€105,709 | +47.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €219,921 | €325,630 | +€105,709 | +48.1% |
| Distributable reserves | 133 | €219,921 | €325,630 | +€105,709 | +48.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,999 | €15,988 | +€1,990 | +14.2% |
| Amounts payable within one year | 42/48 | €13,999 | €15,628 | +€1,629 | +11.6% |
| Trade debts | 44 | €1,595 | €175 | -€1,420 | -89.0% |
| Suppliers | 440/4 | €1,595 | €175 | -€1,420 | -89.0% |
| Taxes, remuneration and social security | 45 | €5,649 | €8,698 | +€3,050 | +54.0% |
| Taxes | 450/3 | €5,649 | €8,698 | +€3,050 | +54.0% |
| Other amounts payable | 47/48 | €6,755 | €6,755 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €360 | +€360 | |
| Non-recurring operating income | 76A | - | €7,556 | +€7,556 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91 | €579 | +€488 | +537% |
| Other operating charges | 640/8 | €511 | €524 | +€12 | +2.4% |
| Gross operating margin | 9900 | €157,975 | €194,163 | +€36,189 | +22.9% |
| Operating profit (loss) | 9901 | €157,372 | €193,061 | +€35,689 | +22.7% |
| Financial income | 75/76B | €1,089 | €0 | -€1,089 | -100% |
| Recurring financial income | 75 | €1,089 | €0 | -€1,089 | -100% |
| Financial charges | 65/66B | €896 | €3,243 | +€2,347 | +262% |
| Recurring financial charges | 65 | €896 | €3,243 | +€2,347 | +262% |
| Profit (loss) for the period before taxes | 9903 | €157,565 | €189,818 | +€32,253 | +20.5% |
| Income taxes | 67/77 | €34,792 | €43,050 | +€8,258 | +23.7% |
| Profit (loss) for the period | 9904 | €122,773 | €146,768 | +€23,995 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €122,773 | €146,768 | +€23,995 | +19.5% |
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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.