Dr. F. Matthys: what changed
What changed
Dr. F. Matthys
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€227,453
2024 · €140,317+€87,136
Equity
€3,000
2024 · €188,501-€185,501
Cash
€106,769
2024 · €65,678+€41,091
Balance sheet total
€715,646
2024 · €652,965+€62,681
Largest movements
Assets
- Cash +€41,091
up €41,091 (+62.6%), from €65,678 to €106,769
mainly Other debts (+€241,020) and Net result for the year (+€227,453)
- Receivables within one year +€10,135
up €10,135 (+250%), from €4,060 to €14,195
Equity and liabilities
- Other debts +€241,020
up €241,020 (+2,413%), from €9,988 to €251,008
- Reserves -€185,501
down €185,501 (-100%), from €185,501 to €0
- Tax, wage and social debts +€22,885
up €22,885 (+102%), from €22,383 to €45,267
of which Taxes: +€21,913
- Debts after one year -€22,796
down €22,796 (-5.6%), from €408,701 to €385,905
Income statement
- Gross operating margin +€120,622
up €120,622 (+52.4%), from €230,078 to €350,700
- Taxes +€28,473
up €28,473 (+66.9%), from €42,572 to €71,045
- Depreciation +€5,206
up €5,206 (+13.8%), from €37,608 to €42,814
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
€140,317
Gross operating margin
+€120,622
Staff costs
-€2,556
Depreciation
-€5,206
Other operating charges
-€53
Other operating items
+€2,361
Financial income
+€169
Financial charges
+€272
Taxes
-€28,473
Result 2025
€227,453
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
+€524,502
Investment
-€47,932
Financing
-€435,479
Cash 2024
€65,678
From operations (derived)
+€524,502
Net result for the year
+€227,453
Depreciation
+€42,814
Receivables within one year
-€10,135
Deferred charges and accrued income
-€6,336
Trade debts
+€6,690
Tax, wage and social debts
+€22,885
Other debts
+€241,020
Accrued charges and deferred income
+€112
Investment (derived)
-€47,932
Investment in fixed assets (net)
-€47,932
Financing
-€435,479
Debts after one year
-€22,796
Current portion of long-term debt
+€271
Contributions, distributions and other
-€412,954
Cash 2025
€106,769
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €652,965 | €715,646 | +€62,681 | +9.6% |
| Fixed assets | 21/28 | €545,884 | €551,003 | +€5,119 | +0.9% |
| Tangible fixed assets | 22/27 | €545,884 | €548,000 | +€2,116 | +0.4% |
| Land and buildings | 22 | €468,998 | €447,946 | -€21,052 | -4.5% |
| Plant, machinery and equipment | 23 | €13,745 | €52,880 | +€39,135 | +285% |
| Furniture and vehicles | 24 | €63,141 | €47,173 | -€15,968 | -25.3% |
| Financial fixed assets | 28 | - | €3,003 | +€3,003 | |
| Current assets | 29/58 | €107,081 | €164,643 | +€57,562 | +53.8% |
| Amounts receivable within one year | 40/41 | €4,060 | €14,195 | +€10,135 | +250% |
| Other amounts receivable | 41 | €4,060 | €14,195 | +€10,135 | +250% |
| Cash at bank and in hand | 54/58 | €65,678 | €106,769 | +€41,091 | +62.6% |
| Deferred charges and accrued income | 490/1 | €37,343 | €43,679 | +€6,336 | +17.0% |
| Total equity and liabilities | 10/49 | €652,965 | €715,646 | +€62,681 | +9.6% |
| Equity | 10/15 | €188,501 | €3,000 | -€185,501 | -98.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €185,501 | €0 | -€185,501 | -100% |
| Distributable reserves | 133 | €185,501 | €0 | -€185,501 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €464,465 | €712,646 | +€248,181 | +53.4% |
| Amounts payable after more than one year | 17 | €408,701 | €385,905 | -€22,796 | -5.6% |
| Financial debts | 170/4 | €408,701 | €385,905 | -€22,796 | -5.6% |
| Amounts payable within one year | 42/48 | €55,764 | €326,629 | +€270,865 | +486% |
| Current portion of amounts payable after more than one year | 42 | €22,525 | €22,796 | +€271 | +1.2% |
| Trade debts | 44 | €868 | €7,558 | +€6,690 | +771% |
| Suppliers | 440/4 | €868 | €7,558 | +€6,690 | +771% |
| Taxes, remuneration and social security | 45 | €22,383 | €45,267 | +€22,885 | +102% |
| Taxes | 450/3 | €22,383 | €44,296 | +€21,913 | +97.9% |
| Remuneration and social security | 454/9 | - | €972 | +€972 | |
| Other amounts payable | 47/48 | €9,988 | €251,008 | +€241,020 | +2,413% |
| Accrued charges and deferred income | 492/3 | - | €112 | +€112 | |
| Remuneration, social security and pensions | 62 | - | €2,556 | +€2,556 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,608 | €42,814 | +€5,206 | +13.8% |
| Other operating charges | 640/8 | €1,711 | €1,764 | +€53 | +3.1% |
| Non-recurring operating charges | 66A | €2,361 | €0 | -€2,361 | -100% |
| Gross operating margin | 9900 | €230,078 | €350,700 | +€120,622 | +52.4% |
| Operating profit (loss) | 9901 | €188,398 | €303,566 | +€115,168 | +61.1% |
| Financial income | 75/76B | €0 | €169 | +€169 | |
| Recurring financial income | 75 | €0 | €5 | +€5 | |
| Non-recurring financial income | 76B | - | €164 | +€164 | |
| Financial charges | 65/66B | €5,509 | €5,237 | -€272 | -4.9% |
| Recurring financial charges | 65 | €5,509 | €5,237 | -€272 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €182,889 | €298,498 | +€115,609 | +63.2% |
| Income taxes | 67/77 | €42,572 | €71,045 | +€28,473 | +66.9% |
| Profit (loss) for the period | 9904 | €140,317 | €227,453 | +€87,136 | +62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €140,317 | €227,453 | +€87,136 | +62.1% |
Next steps
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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 4 November 2026 via checked.be.