Dr. Dirk LAUWERIER: what changed
What changed
Dr. Dirk LAUWERIER
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€255,942
2024 · €144,682+€111,260
Equity
€1.0m
2024 · €761,110+€255,942
Cash
€132,384
2024 · €134,292-€1,908
Balance sheet total
€1.3m
2024 · €1.3m+€20,194
Largest movements
Assets
- Current investments +€332,881
up €332,881 (+111%), from €300,833 to €633,714
- Tangible fixed assets -€247,253
down €247,253 (-31.8%), from €778,341 to €531,089
of which Land and buildings: -€252,051
- Receivables within one year -€61,799
down €61,799 (-100%), from €61,799 to €0
of which Other amounts receivable: -€58,404
Equity and liabilities
- Reserves +€255,942
up €255,942 (+34.5%), from €742,510 to €998,452
of which Tax-exempt reserves: +€150,750
- Debts after one year -€153,187
down €153,187 (-66.5%), from €230,280 to €77,093
- Other debts -€82,944
down €82,944 (-56.4%), from €146,965 to €64,022
- Provisions +€50,250
up €50,250 (+373%), from €13,482 to €63,732
- Current portion of long-term debt -€26,743
down €26,743 (-35.8%), from €74,715 to €47,972
Income statement
- Gross operating margin +€165,239
up €165,239 (+61.6%), from €268,049 to €433,288
- Financial income -€32,269
down €32,269 (-88.7%), from €36,387 to €4,118
- Taxes -€19,440
down €19,440 (-26.8%), from €72,481 to €53,041
- Depreciation -€13,317
down €13,317 (-18.9%), from €70,322 to €57,005
- Financial charges +€4,513
up €4,513 (+47.5%), from €9,506 to €14,019
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
€144,682
Gross operating margin
+€165,239
Depreciation
+€13,317
Other operating charges
+€673
Financial income
-€32,269
Financial charges
-€4,513
Taxes
+€19,440
Deferred taxes and other
-€50,627
Result 2025
€255,942
raises the resultlowers the resultnot broken down further in the accounts
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
+€320,657
Investment
-€142,634
Financing
-€179,931
Cash 2024
€134,292
From operations (derived)
+€320,657
Net result for the year
+€255,942
Depreciation
+€57,005
Receivables within one year
+€61,799
Deferred charges and accrued income
+€1,727
Provisions
+€50,250
Trade debts
-€2,973
Tax, wage and social debts
-€22,980
Other debts
-€82,944
Accrued charges and deferred income
+€2,829
Investment (derived)
-€142,634
Investment in fixed assets (net)
+€190,247
Current investments
-€332,881
Financing
-€179,931
Debts after one year
-€153,187
Current portion of long-term debt
-€26,743
Cash 2025
€132,384
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,277,694 | €1,297,888 | +€20,194 | +1.6% |
| Fixed assets | 21/28 | €778,341 | €531,089 | -€247,253 | -31.8% |
| Tangible fixed assets | 22/27 | €778,341 | €531,089 | -€247,253 | -31.8% |
| Land and buildings | 22 | €667,486 | €415,435 | -€252,051 | -37.8% |
| Plant, machinery and equipment | 23 | €46,212 | €49,687 | +€3,476 | +7.5% |
| Furniture and vehicles | 24 | €58,744 | €44,152 | -€14,592 | -24.8% |
| Leasing and similar rights | 25 | - | €15,915 | +€15,915 | |
| Other tangible fixed assets | 26 | €5,900 | €5,900 | = | 0.0% |
| Current assets | 29/58 | €499,352 | €766,799 | +€267,447 | +53.6% |
| Amounts receivable within one year | 40/41 | €61,799 | €0 | -€61,799 | -100% |
| Trade receivables | 40 | €3,395 | €0 | -€3,395 | -100% |
| Other amounts receivable | 41 | €58,404 | €0 | -€58,404 | -100% |
| Current investments | 50/53 | €300,833 | €633,714 | +€332,881 | +111% |
| Cash at bank and in hand | 54/58 | €134,292 | €132,384 | -€1,908 | -1.4% |
| Deferred charges and accrued income | 490/1 | €2,428 | €701 | -€1,727 | -71.1% |
| Total equity and liabilities | 10/49 | €1,277,694 | €1,297,888 | +€20,194 | +1.6% |
| Equity | 10/15 | €761,110 | €1,017,052 | +€255,942 | +33.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €742,510 | €998,452 | +€255,942 | +34.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €93,889 | €244,639 | +€150,750 | +161% |
| Distributable reserves | 133 | €648,621 | €753,813 | +€105,192 | +16.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €13,482 | €63,732 | +€50,250 | +373% |
| Deferred taxes | 168 | €13,482 | €63,732 | +€50,250 | +373% |
| Amounts payable | 17/49 | €503,102 | €217,103 | -€285,999 | -56.8% |
| Amounts payable after more than one year | 17 | €230,280 | €77,093 | -€153,187 | -66.5% |
| Financial debts | 170/4 | €230,280 | €77,093 | -€153,187 | -66.5% |
| Amounts payable within one year | 42/48 | €270,816 | €135,176 | -€135,640 | -50.1% |
| Current portion of amounts payable after more than one year | 42 | €74,715 | €47,972 | -€26,743 | -35.8% |
| Trade debts | 44 | €9,305 | €6,332 | -€2,973 | -31.9% |
| Suppliers | 440/4 | €9,305 | €6,332 | -€2,973 | -31.9% |
| Taxes, remuneration and social security | 45 | €39,830 | €16,850 | -€22,980 | -57.7% |
| Taxes | 450/3 | €39,830 | €16,850 | -€22,980 | -57.7% |
| Other amounts payable | 47/48 | €146,965 | €64,022 | -€82,944 | -56.4% |
| Accrued charges and deferred income | 492/3 | €2,006 | €4,834 | +€2,829 | +141% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,322 | €57,005 | -€13,317 | -18.9% |
| Other operating charges | 640/8 | €7,822 | €7,150 | -€673 | -8.6% |
| Gross operating margin | 9900 | €268,049 | €433,288 | +€165,239 | +61.6% |
| Operating profit (loss) | 9901 | €189,905 | €369,134 | +€179,229 | +94.4% |
| Financial income | 75/76B | €36,387 | €4,118 | -€32,269 | -88.7% |
| Recurring financial income | 75 | €36,387 | €4,118 | -€32,269 | -88.7% |
| Financial charges | 65/66B | €9,506 | €14,019 | +€4,513 | +47.5% |
| Recurring financial charges | 65 | €9,506 | €14,019 | +€4,513 | +47.5% |
| Profit (loss) for the period before taxes | 9903 | €216,786 | €359,234 | +€142,448 | +65.7% |
| Transfer from deferred taxes | 780 | €377 | €377 | -€0 | 0.0% |
| Transfer to deferred taxes | 680 | - | €50,627 | +€50,627 | |
| Income taxes | 67/77 | €72,481 | €53,041 | -€19,440 | -26.8% |
| Profit (loss) for the period | 9904 | €144,682 | €255,942 | +€111,260 | +76.9% |
| Transfer from tax-exempt reserves | 789 | €1,131 | €1,131 | -€0 | 0.0% |
| Transfer to tax-exempt reserves | 689 | - | €151,881 | +€151,881 | |
| Profit (loss) for the period to be appropriated | 9905 | €145,813 | €105,192 | -€40,621 | -27.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.