DR. DEBORAH VAN MELKEBEKE: what changed
What changed
DR. DEBORAH VAN MELKEBEKE
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€99,954
2024 · €92,545+€7,410
Equity
€584,766
2024 · €573,851+€10,915
Cash
€448,779
2024 · €445,737+€3,042
Balance sheet total
€678,293
2024 · €656,470+€21,823
Largest movements
Assets
- Current investments +€35,000
up €35,000 (+43.8%), from €80,000 to €115,000
- Receivables within one year -€10,096
down €10,096 (-14.8%), from €68,049 to €57,953
of which Other amounts receivable: -€10,096
- Tangible fixed assets -€8,290
down €8,290 (-22.9%), from €36,175 to €27,885
of which Furniture and vehicles: -€4,149
Equity and liabilities
- Tax, wage and social debts +€44,815
up €44,815 (+97.4%), from €45,995 to €90,810
of which Taxes: +€47,786
- Trade debts -€33,907
down €33,907 (-92.6%), from €36,624 to €2,717
- Reserves +€10,915
up €10,915 (+2.0%), from €555,251 to €566,166
Income statement
- Gross operating margin +€9,665
up €9,665 (+6.5%), from €148,125 to €157,790
- Taxes +€4,386
up €4,386 (+10.1%), from €43,400 to €47,786
- Depreciation -€1,944
down €1,944 (-17.2%), from €11,284 to €9,339
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
€92,545
Gross operating margin
+€9,665
Depreciation
+€1,944
Other operating charges
-€751
Financial income
+€1,351
Financial charges
-€414
Taxes
-€4,386
Result 2025
€99,954
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
+€128,130
Investment
-€36,049
Financing
-€89,040
Cash 2024
€445,737
From operations (derived)
+€128,130
Net result for the year
+€99,954
Depreciation
+€9,339
Receivables within one year
+€10,096
Deferred charges and accrued income
-€2,167
Trade debts
-€33,907
Tax, wage and social debts
+€44,815
Investment (derived)
-€36,049
Investment in fixed assets (net)
-€1,049
Current investments
-€35,000
Financing
-€89,040
Contributions, distributions and other
-€89,040
Cash 2025
€448,779
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €656,470 | €678,293 | +€21,823 | +3.3% |
| Fixed assets | 21/28 | €37,290 | €28,999 | -€8,290 | -22.2% |
| Tangible fixed assets | 22/27 | €36,175 | €27,885 | -€8,290 | -22.9% |
| Furniture and vehicles | 24 | €6,046 | €1,897 | -€4,149 | -68.6% |
| Other tangible fixed assets | 26 | €30,129 | €25,988 | -€4,141 | -13.7% |
| Financial fixed assets | 28 | €1,114 | €1,114 | = | 0.0% |
| Current assets | 29/58 | €619,180 | €649,294 | +€30,113 | +4.9% |
| Amounts receivable after more than one year | 29 | €24,494 | €24,494 | = | 0.0% |
| Trade receivables | 290 | €24,494 | €24,494 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €68,049 | €57,953 | -€10,096 | -14.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €68,049 | €57,953 | -€10,096 | -14.8% |
| Current investments | 50/53 | €80,000 | €115,000 | +€35,000 | +43.8% |
| Cash at bank and in hand | 54/58 | €445,737 | €448,779 | +€3,042 | +0.7% |
| Deferred charges and accrued income | 490/1 | €900 | €3,067 | +€2,167 | +241% |
| Total equity and liabilities | 10/49 | €656,470 | €678,293 | +€21,823 | +3.3% |
| Equity | 10/15 | €573,851 | €584,766 | +€10,915 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €555,251 | €566,166 | +€10,915 | +2.0% |
| Distributable reserves | 133 | €555,251 | €566,166 | +€10,915 | +2.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €82,619 | €93,527 | +€10,908 | +13.2% |
| Amounts payable within one year | 42/48 | €82,619 | €93,527 | +€10,908 | +13.2% |
| Trade debts | 44 | €36,624 | €2,717 | -€33,907 | -92.6% |
| Suppliers | 440/4 | €36,624 | €2,717 | -€33,907 | -92.6% |
| Taxes, remuneration and social security | 45 | €45,995 | €90,810 | +€44,815 | +97.4% |
| Taxes | 450/3 | €43,025 | €90,810 | +€47,786 | +111% |
| Remuneration and social security | 454/9 | €2,971 | €0 | -€2,971 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,284 | €9,339 | -€1,944 | -17.2% |
| Other operating charges | 640/8 | €1,127 | €1,877 | +€751 | +66.6% |
| Gross operating margin | 9900 | €148,125 | €157,790 | +€9,665 | +6.5% |
| Operating profit (loss) | 9901 | €135,714 | €146,573 | +€10,859 | +8.0% |
| Financial income | 75/76B | €732 | €2,083 | +€1,351 | +184% |
| Recurring financial income | 75 | €732 | €2,083 | +€1,351 | +184% |
| Financial charges | 65/66B | €502 | €917 | +€414 | +82.5% |
| Recurring financial charges | 65 | €502 | €917 | +€414 | +82.5% |
| Profit (loss) for the period before taxes | 9903 | €135,945 | €147,740 | +€11,795 | +8.7% |
| Income taxes | 67/77 | €43,400 | €47,786 | +€4,386 | +10.1% |
| Profit (loss) for the period | 9904 | €92,545 | €99,954 | +€7,410 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €92,545 | €99,954 | +€7,410 | +8.0% |
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 7 November 2026 via checked.be.