DR. ERIK MELIS: what changed
What changed
DR. ERIK MELIS
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€219,545
2024 · €211,859+€7,686
Equity
€2.3m
2024 · €2.0m+€219,545
Cash
€99,557
2024 · €74,201+€25,356
Balance sheet total
€2.3m
2024 · €2.1m+€221,708
Largest movements
Assets
- Receivables after one year -€700,000
no longer reported in 2025 (was €700,000)
- Receivables within one year +€471,851
new in 2025: €471,851
- Current investments +€391,927
up €391,927 (+30.7%), from €1.3m to €1.7m
- Tangible fixed assets +€46,826
up €46,826 (+353%), from €13,257 to €60,083
of which Furniture and vehicles: +€44,529
- Cash +€25,356
up €25,356 (+34.2%), from €74,201 to €99,557
mainly Receivables after one year (+€700,000) and Net result for the year (+€219,545)
Equity and liabilities
- Reserves +€219,545
up €219,545 (+10.9%), from €2.0m to €2.2m
of which Distributable reserves: +€219,545
Income statement
- Gross operating margin +€26,065
up €26,065 (+9.8%), from €267,263 to €293,328
- Financial income -€17,738
down €17,738 (-29.0%), from €61,266 to €43,528
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
€211,859
Gross operating margin
+€26,065
Depreciation
+€342
Other operating charges
+€393
Financial income
-€17,738
Financial charges
-€617
Taxes
-€759
Result 2025
€219,545
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
+€479,123
Investment
-€453,768
Financing
+€0
Cash 2024
€74,201
From operations (derived)
+€479,123
Net result for the year
+€219,545
Depreciation
+€15,015
Receivables after one year
+€700,000
Receivables within one year
-€471,851
Deferred charges and accrued income
+€14,252
Smaller working-capital items
-€464
Other debts
+€2,627
Investment (derived)
-€453,768
Investment in fixed assets (net)
-€61,841
Current investments
-€391,927
Financing
+€0
Contributions, distributions and other
+€0
Cash 2025
€99,557
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,090,674 | €2,312,382 | +€221,708 | +10.6% |
| Fixed assets | 21/28 | €13,257 | €60,083 | +€46,826 | +353% |
| Tangible fixed assets | 22/27 | €13,257 | €60,083 | +€46,826 | +353% |
| Land and buildings | 22 | - | €3,198 | +€3,198 | |
| Plant, machinery and equipment | 23 | €4,892 | €3,991 | -€901 | -18.4% |
| Furniture and vehicles | 24 | €8,365 | €52,894 | +€44,529 | +532% |
| Current assets | 29/58 | €2,077,417 | €2,252,299 | +€174,882 | +8.4% |
| Amounts receivable after more than one year | 29 | €700,000 | - | -€700,000 | |
| Other amounts receivable | 291 | €700,000 | - | -€700,000 | |
| Amounts receivable within one year | 40/41 | - | €471,851 | +€471,851 | |
| Other amounts receivable | 41 | - | €471,851 | +€471,851 | |
| Current investments | 50/53 | €1,277,400 | €1,669,327 | +€391,927 | +30.7% |
| Cash at bank and in hand | 54/58 | €74,201 | €99,557 | +€25,356 | +34.2% |
| Deferred charges and accrued income | 490/1 | €25,816 | €11,564 | -€14,252 | -55.2% |
| Total equity and liabilities | 10/49 | €2,090,674 | €2,312,382 | +€221,708 | +10.6% |
| Equity | 10/15 | €2,041,929 | €2,261,474 | +€219,545 | +10.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,023,379 | €2,242,924 | +€219,545 | +10.9% |
| Non-distributable reserves | 130/1 | €37,167 | €37,167 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €37,167 | €37,167 | +€0 | 0.0% |
| Distributable reserves | 133 | €1,986,212 | €2,205,757 | +€219,545 | +11.1% |
| Amounts payable | 17/49 | €48,745 | €50,908 | +€2,163 | +4.4% |
| Amounts payable within one year | 42/48 | €48,745 | €49,782 | +€1,037 | +2.1% |
| Taxes, remuneration and social security | 45 | €7,007 | €5,416 | -€1,591 | -22.7% |
| Taxes | 450/3 | €7,007 | €5,416 | -€1,591 | -22.7% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €41,738 | €44,365 | +€2,627 | +6.3% |
| Accrued charges and deferred income | 492/3 | - | €1,126 | +€1,126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,357 | €15,015 | -€342 | -2.2% |
| Other operating charges | 640/8 | €1,845 | €1,452 | -€393 | -21.3% |
| Gross operating margin | 9900 | €267,263 | €293,328 | +€26,065 | +9.8% |
| Operating profit (loss) | 9901 | €250,061 | €276,861 | +€26,800 | +10.7% |
| Financial income | 75/76B | €61,266 | €43,528 | -€17,738 | -29.0% |
| Recurring financial income | 75 | €61,266 | €43,528 | -€17,738 | -29.0% |
| Financial charges | 65/66B | €3,530 | €4,147 | +€617 | +17.5% |
| Recurring financial charges | 65 | €3,530 | €4,147 | +€617 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €307,797 | €316,242 | +€8,445 | +2.7% |
| Income taxes | 67/77 | €95,938 | €96,697 | +€759 | +0.8% |
| Profit (loss) for the period | 9904 | €211,859 | €219,545 | +€7,686 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €211,859 | €219,545 | +€7,686 | +3.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.