DR. DEBAERE DEBBIE: what changed
What changed
DR. DEBAERE DEBBIE
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€250,734
2024 · €252,437-€1,703
Equity
€1.2m
2024 · €1.4m-€142,566
Cash
€130,369
2024 · €69,047+€61,321
Balance sheet total
€1.6m
2024 · €1.5m+€127,591
Largest movements
Assets
- Current investments -€152,936
down €152,936 (-27.4%), from €558,502 to €405,566
- Financial fixed assets +€150,000
new in 2025: €150,000
- Receivables within one year +€98,418
up €98,418 (+52.2%), from €188,386 to €286,804
- Cash +€61,321
up €61,321 (+88.8%), from €69,047 to €130,369
mainly Other debts (+€313,521) and Net result for the year (+€250,734)
- Tangible fixed assets -€19,743
down €19,743 (-2.9%), from €680,029 to €660,286
of which Land and buildings: -€15,296
Equity and liabilities
- Other debts +€313,521
up €313,521 (+383%), from €81,843 to €395,363
- Reserves -€142,566
down €142,566 (-10.5%), from €1.4m to €1.2m
- Tax, wage and social debts -€40,752
down €40,752 (-62.5%), from €65,183 to €24,431
Income statement
- Gross operating margin -€6,021
down €6,021 (-1.7%), from €344,801 to €338,780
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
€252,437
Gross operating margin
-€6,021
Depreciation
+€894
Other operating charges
+€28
Financial income
+€2,689
Financial charges
-€310
Taxes
+€1,017
Result 2025
€250,734
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
+€451,685
Investment
+€2,936
Financing
-€393,300
Cash 2024
€69,047
From operations (derived)
+€451,685
Net result for the year
+€250,734
Depreciation
+€19,743
Receivables within one year
-€98,418
Deferred charges and accrued income
+€9,469
Trade debts
+€267
Tax, wage and social debts
-€40,752
Other debts
+€313,521
Accrued charges and deferred income
-€2,879
Investment (derived)
+€2,936
Investment in fixed assets (net)
-€150,000
Current investments
+€152,936
Financing
-€393,300
Contributions, distributions and other
-€393,300
Cash 2025
€130,369
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,516,391 | €1,643,982 | +€127,591 | +8.4% |
| Fixed assets | 21/28 | €680,029 | €810,286 | +€130,257 | +19.2% |
| Tangible fixed assets | 22/27 | €680,029 | €660,286 | -€19,743 | -2.9% |
| Land and buildings | 22 | €674,073 | €658,777 | -€15,296 | -2.3% |
| Plant, machinery and equipment | 23 | €2,337 | €1,509 | -€828 | -35.4% |
| Furniture and vehicles | 24 | €3,469 | €0 | -€3,469 | -100% |
| Other tangible fixed assets | 26 | €149 | €0 | -€149 | -100% |
| Financial fixed assets | 28 | - | €150,000 | +€150,000 | |
| Current assets | 29/58 | €836,363 | €833,696 | -€2,666 | -0.3% |
| Amounts receivable within one year | 40/41 | €188,386 | €286,804 | +€98,418 | +52.2% |
| Other amounts receivable | 41 | €188,386 | €286,804 | +€98,418 | +52.2% |
| Current investments | 50/53 | €558,502 | €405,566 | -€152,936 | -27.4% |
| Cash at bank and in hand | 54/58 | €69,047 | €130,369 | +€61,321 | +88.8% |
| Deferred charges and accrued income | 490/1 | €20,427 | €10,958 | -€9,469 | -46.4% |
| Total equity and liabilities | 10/49 | €1,516,391 | €1,643,982 | +€127,591 | +8.4% |
| Equity | 10/15 | €1,366,363 | €1,223,797 | -€142,566 | -10.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,353,963 | €1,211,397 | -€142,566 | -10.5% |
| Distributable reserves | 133 | €1,353,963 | €1,211,397 | -€142,566 | -10.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €150,029 | €420,185 | +€270,157 | +180% |
| Amounts payable within one year | 42/48 | €147,150 | €420,185 | +€273,036 | +186% |
| Trade debts | 44 | €124 | €391 | +€267 | +216% |
| Suppliers | 440/4 | €124 | €391 | +€267 | +216% |
| Taxes, remuneration and social security | 45 | €65,183 | €24,431 | -€40,752 | -62.5% |
| Taxes | 450/3 | €65,183 | €24,431 | -€40,752 | -62.5% |
| Other amounts payable | 47/48 | €81,843 | €395,363 | +€313,521 | +383% |
| Accrued charges and deferred income | 492/3 | €2,879 | €0 | -€2,879 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,637 | €19,743 | -€894 | -4.3% |
| Other operating charges | 640/8 | €3,120 | €3,092 | -€28 | -0.9% |
| Gross operating margin | 9900 | €344,801 | €338,780 | -€6,021 | -1.7% |
| Operating profit (loss) | 9901 | €321,044 | €315,945 | -€5,099 | -1.6% |
| Financial income | 75/76B | €13,965 | €16,653 | +€2,689 | +19.3% |
| Recurring financial income | 75 | €13,965 | €16,653 | +€2,689 | +19.3% |
| Financial charges | 65/66B | €1,883 | €2,192 | +€310 | +16.4% |
| Recurring financial charges | 65 | €1,883 | €2,192 | +€310 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €333,126 | €330,406 | -€2,720 | -0.8% |
| Income taxes | 67/77 | €80,689 | €79,672 | -€1,017 | -1.3% |
| Profit (loss) for the period | 9904 | €252,437 | €250,734 | -€1,703 | -0.7% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €252,437 | €250,734 | -€1,703 | -0.7% |
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.