Dr. G. De Lendtdecker: what changed
What changed
Dr. G. De Lendtdecker
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€108,171
2025 · €169,913-€61,742
Equity
€1.3m
2025 · €1.1m+€108,171
Cash
€142,220
2025 · €288,179-€145,959
Balance sheet total
€1.3m
2025 · €1.2m+€75,559
Largest movements
Assets
- Current investments +€187,274
up €187,274 (+24.0%), from €779,310 to €966,584
- Cash -€145,959
down €145,959 (-50.6%), from €288,179 to €142,220
mainly Current investments (-€187,274) and Tax, wage and social debts (-€29,612)
- Receivables within one year +€21,078
up €21,078 (+37.3%), from €56,581 to €77,659
Equity and liabilities
- Reserves +€108,171
up €108,171 (+9.6%), from €1.1m to €1.2m
- Tax, wage and social debts -€29,612
down €29,612 (-94.1%), from €31,471 to €1,859
Income statement
- Gross operating margin -€84,018
down €84,018 (-34.5%), from €243,436 to €159,418
- Taxes -€28,330
down €28,330 (-37.5%), from €75,576 to €47,246
- Depreciation +€8,807
up €8,807 (+124%), from €7,108 to €15,915
- Financial income +€2,537
up €2,537 (+20.6%), from €12,311 to €14,848
Change in the result, 2025 to 2026
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 2025
€169,913
Gross operating margin
-€84,018
Depreciation
-€8,807
Other operating charges
-€461
Financial income
+€2,537
Financial charges
+€677
Taxes
+€28,330
Result 2026
€108,171
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€71,944
Investment
-€212,570
Financing
-€5,333
Cash 2025
€288,179
From operations (derived)
+€71,944
Net result for the year
+€108,171
Depreciation
+€15,915
Receivables after one year
-€1,562
Receivables within one year
-€21,078
Deferred charges and accrued income
-€2,223
Trade debts
+€2,503
Tax, wage and social debts
-€29,612
Accrued charges and deferred income
-€170
Investment (derived)
-€212,570
Investment in fixed assets (net)
-€25,296
Current investments
-€187,274
Financing
-€5,333
Debts after one year
-€5,419
Current portion of long-term debt
+€86
Cash 2026
€142,220
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,214,714 | €1,290,273 | +€75,559 | +6.2% |
| Fixed assets | 21/28 | €30,549 | €39,929 | +€9,380 | +30.7% |
| Tangible fixed assets | 22/27 | €30,549 | €39,929 | +€9,380 | +30.7% |
| Land and buildings | 22 | €30,179 | €23,565 | -€6,613 | -21.9% |
| Furniture and vehicles | 24 | €370 | €16,364 | +€15,994 | +4,318% |
| Current assets | 29/58 | €1,184,165 | €1,250,344 | +€66,179 | +5.6% |
| Amounts receivable after more than one year | 29 | €56,124 | €57,686 | +€1,562 | +2.8% |
| Other amounts receivable | 291 | €56,124 | €57,686 | +€1,562 | +2.8% |
| Amounts receivable within one year | 40/41 | €56,581 | €77,659 | +€21,078 | +37.3% |
| Other amounts receivable | 41 | €56,581 | €77,659 | +€21,078 | +37.3% |
| Current investments | 50/53 | €779,310 | €966,584 | +€187,274 | +24.0% |
| Cash at bank and in hand | 54/58 | €288,179 | €142,220 | -€145,959 | -50.6% |
| Deferred charges and accrued income | 490/1 | €3,972 | €6,194 | +€2,223 | +56.0% |
| Total equity and liabilities | 10/49 | €1,214,714 | €1,290,273 | +€75,559 | +6.2% |
| Equity | 10/15 | €1,147,222 | €1,255,393 | +€108,171 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,128,622 | €1,236,793 | +€108,171 | +9.6% |
| Distributable reserves | 133 | €1,128,622 | €1,236,793 | +€108,171 | +9.6% |
| Amounts payable | 17/49 | €67,492 | €34,880 | -€32,612 | -48.3% |
| Amounts payable after more than one year | 17 | €26,044 | €20,625 | -€5,419 | -20.8% |
| Financial debts | 170/4 | €26,044 | €20,625 | -€5,419 | -20.8% |
| Amounts payable within one year | 42/48 | €41,278 | €14,255 | -€27,023 | -65.5% |
| Current portion of amounts payable after more than one year | 42 | €5,333 | €5,419 | +€86 | +1.6% |
| Trade debts | 44 | €4,474 | €6,977 | +€2,503 | +55.9% |
| Suppliers | 440/4 | €4,474 | €6,977 | +€2,503 | +55.9% |
| Taxes, remuneration and social security | 45 | €31,471 | €1,859 | -€29,612 | -94.1% |
| Taxes | 450/3 | €31,471 | €1,859 | -€29,612 | -94.1% |
| Accrued charges and deferred income | 492/3 | €170 | €0 | -€170 | -100% |
| Non-recurring operating income | 76A | €3,708 | €4,268 | +€560 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,108 | €15,915 | +€8,807 | +124% |
| Other operating charges | 640/8 | €1,418 | €1,879 | +€461 | +32.5% |
| Gross operating margin | 9900 | €243,436 | €159,418 | -€84,018 | -34.5% |
| Operating profit (loss) | 9901 | €234,910 | €141,624 | -€93,286 | -39.7% |
| Financial income | 75/76B | €12,311 | €14,848 | +€2,537 | +20.6% |
| Recurring financial income | 75 | €12,311 | €14,848 | +€2,537 | +20.6% |
| Financial charges | 65/66B | €1,732 | €1,055 | -€677 | -39.1% |
| Recurring financial charges | 65 | €1,732 | €1,055 | -€677 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €245,489 | €155,417 | -€90,072 | -36.7% |
| Income taxes | 67/77 | €75,576 | €47,246 | -€28,330 | -37.5% |
| Profit (loss) for the period | 9904 | €169,913 | €108,171 | -€61,742 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €169,913 | €108,171 | -€61,742 | -36.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.