Dr. Elke Van Eynde: what changed
What changed
Dr. Elke Van Eynde
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€141,936
2023 · €136,166+€5,769
Equity
€515,122
2023 · €373,187+€141,936
Cash
€195,707
2023 · €73,249+€122,458
Balance sheet total
€557,745
2023 · €448,722+€109,024
Largest movements
Assets
- Cash +€122,458
up €122,458 (+167%), from €73,249 to €195,707
mainly Net result for the year (+€141,936) and Receivables within one year (+€28,138)
- Receivables within one year -€28,138
down €28,138 (-21.7%), from €129,471 to €101,333
of which Other amounts receivable: -€25,864
- Current investments +€27,858
up €27,858 (+15.0%), from €185,842 to €213,700
- Intangible fixed assets -€16,000
down €16,000 (-50.0%), from €32,000 to €16,000
Equity and liabilities
- Reserves +€141,936
up €141,936 (+40.0%), from €354,587 to €496,522
of which Distributable reserves: +€141,936
- Tax, wage and social debts -€17,486
down €17,486 (-83.3%), from €21,000 to €3,514
of which Taxes: -€17,486
- Debts after one year -€15,774
down €15,774 (-47.6%), from €33,131 to €17,357
Income statement
- Gross operating margin +€11,778
up €11,778 (+5.9%), from €199,012 to €210,790
- Taxes +€11,313
up €11,313 (+31.4%), from €36,083 to €47,396
Change in the result, 2023 to 2024
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 2023
€136,166
Gross operating margin
+€11,778
Depreciation
+€607
Other operating charges
+€1,451
Other operating items
+€2,101
Financial income
+€958
Financial charges
+€187
Taxes
-€11,313
Result 2024
€141,936
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€171,855
Investment
-€33,858
Financing
-€15,539
Cash 2023
€73,249
From operations (derived)
+€171,855
Net result for the year
+€141,936
Depreciation
+€20,951
Receivables within one year
+€28,138
Deferred charges and accrued income
-€1,797
Trade debts
+€113
Tax, wage and social debts
-€17,486
Investment (derived)
-€33,858
Investment in fixed assets (net)
-€6,000
Current investments
-€27,858
Financing
-€15,539
Debts after one year
-€15,774
Current portion of long-term debt
+€235
Cash 2024
€195,707
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €448,722 | €557,745 | +€109,024 | +24.3% |
| Fixed assets | 21/28 | €52,576 | €37,626 | -€14,951 | -28.4% |
| Intangible fixed assets | 21 | €32,000 | €16,000 | -€16,000 | -50.0% |
| Tangible fixed assets | 22/27 | €20,576 | €21,526 | +€949 | +4.6% |
| Plant, machinery and equipment | 23 | €3,584 | €1,858 | -€1,726 | -48.2% |
| Furniture and vehicles | 24 | €8,142 | €5,889 | -€2,253 | -27.7% |
| Other tangible fixed assets | 26 | €8,850 | €13,779 | +€4,929 | +55.7% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €396,145 | €520,120 | +€123,975 | +31.3% |
| Amounts receivable within one year | 40/41 | €129,471 | €101,333 | -€28,138 | -21.7% |
| Trade receivables | 40 | €2,432 | €158 | -€2,274 | -93.5% |
| Other amounts receivable | 41 | €127,039 | €101,175 | -€25,864 | -20.4% |
| Current investments | 50/53 | €185,842 | €213,700 | +€27,858 | +15.0% |
| Cash at bank and in hand | 54/58 | €73,249 | €195,707 | +€122,458 | +167% |
| Deferred charges and accrued income | 490/1 | €7,583 | €9,380 | +€1,797 | +23.7% |
| Total equity and liabilities | 10/49 | €448,722 | €557,745 | +€109,024 | +24.3% |
| Equity | 10/15 | €373,187 | €515,122 | +€141,936 | +38.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €354,587 | €496,522 | +€141,936 | +40.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €354,587 | €496,522 | +€141,936 | +40.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €75,535 | €42,623 | -€32,912 | -43.6% |
| Amounts payable after more than one year | 17 | €33,131 | €17,357 | -€15,774 | -47.6% |
| Financial debts | 170/4 | €33,131 | €17,357 | -€15,774 | -47.6% |
| Amounts payable within one year | 42/48 | €40,983 | €23,844 | -€17,138 | -41.8% |
| Current portion of amounts payable after more than one year | 42 | €15,539 | €15,774 | +€235 | +1.5% |
| Trade debts | 44 | €4,444 | €4,556 | +€113 | +2.5% |
| Suppliers | 440/4 | €4,444 | €4,556 | +€113 | +2.5% |
| Taxes, remuneration and social security | 45 | €21,000 | €3,514 | -€17,486 | -83.3% |
| Taxes | 450/3 | €21,000 | €3,514 | -€17,486 | -83.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,422 | €1,422 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,558 | €20,951 | -€607 | -2.8% |
| Other operating charges | 640/8 | €2,846 | €1,395 | -€1,451 | -51.0% |
| Non-recurring operating charges | 66A | €2,101 | €0 | -€2,101 | -100% |
| Gross operating margin | 9900 | €199,012 | €210,790 | +€11,778 | +5.9% |
| Operating profit (loss) | 9901 | €172,506 | €188,444 | +€15,938 | +9.2% |
| Financial income | 75/76B | €724 | €1,682 | +€958 | +132% |
| Recurring financial income | 75 | €724 | €1,682 | +€958 | +132% |
| Financial charges | 65/66B | €982 | €795 | -€187 | -19.0% |
| Recurring financial charges | 65 | €982 | €795 | -€187 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €172,249 | €189,332 | +€17,083 | +9.9% |
| Income taxes | 67/77 | €36,083 | €47,396 | +€11,313 | +31.4% |
| Profit (loss) for the period | 9904 | €136,166 | €141,936 | +€5,769 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €136,166 | €141,936 | +€5,769 | +4.2% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.