Dr. Eline Vanhaverbeke: what changed
What changed
Dr. Eline Vanhaverbeke
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€91,912
2024 · €73,227+€18,685
Equity
€55,873
2024 · €57,733-€1,860
Cash
€48,740
2024 · €155,990-€107,249
Balance sheet total
€230,031
2024 · €209,734+€20,297
Largest movements
Assets
- Receivables after one year +€137,932
up €137,932 (+792%), from €17,423 to €155,355
- Cash -€107,249
down €107,249 (-68.8%), from €155,990 to €48,740
mainly Receivables after one year (-€137,932) and Contributions, distributions and other (-€93,772)
- Tangible fixed assets -€10,792
down €10,792 (-46.9%), from €23,008 to €12,216
of which Furniture and vehicles: -€10,348
Equity and liabilities
- Other debts +€17,628
up €17,628 (+13.6%), from €129,517 to €147,145
- Trade debts +€2,795
up €2,795 (+21.6%), from €12,936 to €15,731
Income statement
- Gross operating margin +€24,440
up €24,440 (+22.7%), from €107,794 to €132,234
- Taxes +€7,128
up €7,128 (+35.2%), from €20,272 to €27,400
- Financial income +€4,520
up €4,520 (+1,036%), from €436 to €4,956
- Other operating charges +€1,495
up €1,495 (+208%), from €717 to €2,213
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
€73,227
Gross operating margin
+€24,440
Depreciation
-€903
Other operating charges
-€1,495
Financial income
+€4,520
Financial charges
-€749
Taxes
-€7,128
Result 2025
€91,912
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
-€12,723
Investment
-€754
Financing
-€93,772
Cash 2024
€155,990
From operations (derived)
-€12,723
Net result for the year
+€91,912
Depreciation
+€11,546
Receivables after one year
-€137,932
Receivables within one year
+€397
Deferred charges and accrued income
-€803
Trade debts
+€2,795
Tax, wage and social debts
+€1,050
Other debts
+€17,628
Accrued charges and deferred income
+€684
Investment (derived)
-€754
Investment in fixed assets (net)
-€754
Financing
-€93,772
Contributions, distributions and other
-€93,772
Cash 2025
€48,740
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €209,734 | €230,031 | +€20,297 | +9.7% |
| Fixed assets | 21/28 | €23,008 | €12,216 | -€10,792 | -46.9% |
| Tangible fixed assets | 22/27 | €23,008 | €12,216 | -€10,792 | -46.9% |
| Furniture and vehicles | 24 | €22,398 | €12,050 | -€10,348 | -46.2% |
| Other tangible fixed assets | 26 | €610 | €166 | -€444 | -72.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €186,726 | €217,815 | +€31,089 | +16.6% |
| Amounts receivable after more than one year | 29 | €17,423 | €155,355 | +€137,932 | +792% |
| Other amounts receivable | 291 | €17,423 | €155,355 | +€137,932 | +792% |
| Amounts receivable within one year | 40/41 | €8,164 | €7,768 | -€397 | -4.9% |
| Trade receivables | 40 | €6,436 | €6,040 | -€397 | -6.2% |
| Other amounts receivable | 41 | €1,728 | €1,728 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €155,990 | €48,740 | -€107,249 | -68.8% |
| Deferred charges and accrued income | 490/1 | €5,149 | €5,952 | +€803 | +15.6% |
| Total equity and liabilities | 10/49 | €209,734 | €230,031 | +€20,297 | +9.7% |
| Equity | 10/15 | €57,733 | €55,873 | -€1,860 | -3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,133 | €37,273 | -€1,860 | -4.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €39,133 | €37,273 | -€1,860 | -4.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €152,002 | €174,158 | +€22,157 | +14.6% |
| Amounts payable within one year | 42/48 | €148,804 | €170,276 | +€21,473 | +14.4% |
| Trade debts | 44 | €12,936 | €15,731 | +€2,795 | +21.6% |
| Suppliers | 440/4 | €12,936 | €15,731 | +€2,795 | +21.6% |
| Taxes, remuneration and social security | 45 | €6,350 | €7,400 | +€1,050 | +16.5% |
| Taxes | 450/3 | €6,350 | €7,400 | +€1,050 | +16.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €129,517 | €147,145 | +€17,628 | +13.6% |
| Accrued charges and deferred income | 492/3 | €3,198 | €3,882 | +€684 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,643 | €11,546 | +€903 | +8.5% |
| Other operating charges | 640/8 | €717 | €2,213 | +€1,495 | +208% |
| Gross operating margin | 9900 | €107,794 | €132,234 | +€24,440 | +22.7% |
| Operating profit (loss) | 9901 | €96,434 | €118,475 | +€22,041 | +22.9% |
| Financial income | 75/76B | €436 | €4,956 | +€4,520 | +1,036% |
| Recurring financial income | 75 | €436 | €4,956 | +€4,520 | +1,036% |
| Financial charges | 65/66B | €3,371 | €4,120 | +€749 | +22.2% |
| Recurring financial charges | 65 | €3,371 | €4,120 | +€749 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €93,499 | €119,312 | +€25,813 | +27.6% |
| Income taxes | 67/77 | €20,272 | €27,400 | +€7,128 | +35.2% |
| Profit (loss) for the period | 9904 | €73,227 | €91,912 | +€18,685 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €73,227 | €91,912 | +€18,685 | +25.5% |
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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 4 November 2026 via checked.be.