DR. GRETE ROBBEN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
DR. GRETE ROBBEN
NACE 86.210, General medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€84,573
2024 · €110,115-€25,541
Equity
€913,335
2024 · €901,324+€12,011
Cash
€627,202
2024 · €656,876-€29,674
Balance sheet total
€1.5m
2024 · €1.6m-€16,220
Largest movements
Assets
- Cash -€29,674
down €29,674 (-4.5%), from €656,876 to €627,202
mainly Contributions, distributions and other (-€72,562) and Investment in fixed assets (net) (-€62,871)
Equity and liabilities
- Other debts -€15,988
down €15,988 (-16.6%), from €96,450 to €80,462
Income statement
- Gross operating margin -€42,902
down €42,902 (-16.3%), from €263,823 to €220,922
- Taxes -€21,554
down €21,554 (-38.1%), from €56,583 to €35,029
- Financial income -€3,260
down €3,260 (-99.3%), from €3,284 to €24
- Financial charges +€2,734
up €2,734 (+6.4%), from €42,847 to €45,581
of which Financial charges: +€2,581
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€110,115
Gross operating margin
-€42,902
Depreciation
+€2,268
Other operating charges
-€471
Other operating items
+€3
Financial income
-€3,260
Financial charges
-€2,734
Taxes
+€21,554
Result 2025
€84,573
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€112,027
Investment
-€62,871
Financing
-€78,830
Cash 2024
€656,876
From operations (derived)
+€112,027
Net result for the year
+€84,573
Depreciation
+€49,737
Receivables within one year
+€1,247
Deferred charges and accrued income
-€1,567
Provisions
-€12,382
Trade debts
+€3,585
Tax, wage and social debts
+€3,029
Other debts
-€15,988
Accrued charges and deferred income
-€207
Investment (derived)
-€62,871
Investment in fixed assets (net)
-€62,871
Financing
-€78,830
Debts after one year
-€6,855
Current portion of long-term debt
+€588
Contributions, distributions and other
-€72,562
Cash 2025
€627,202
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,561,003 | €1,544,783 | -€16,220 | -1.0% |
| Fixed assets | 21/28 | €646,704 | €659,838 | +€13,133 | +2.0% |
| Tangible fixed assets | 22/27 | €646,704 | €659,838 | +€13,133 | +2.0% |
| Land and buildings | 22 | €268,377 | €261,504 | -€6,873 | -2.6% |
| Plant, machinery and equipment | 23 | €2,989 | €2,181 | -€807 | -27.0% |
| Furniture and vehicles | 24 | €3,445 | €616 | -€2,828 | -82.1% |
| Leasing and similar rights | 25 | €311,299 | €340,529 | +€29,230 | +9.4% |
| Other tangible fixed assets | 26 | €60,595 | €55,006 | -€5,588 | -9.2% |
| Current assets | 29/58 | €914,299 | €884,945 | -€29,354 | -3.2% |
| Amounts receivable within one year | 40/41 | €1,247 | - | -€1,247 | |
| Other amounts receivable | 41 | €1,247 | - | -€1,247 | |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €656,876 | €627,202 | -€29,674 | -4.5% |
| Deferred charges and accrued income | 490/1 | €6,176 | €7,743 | +€1,567 | +25.4% |
| Total equity and liabilities | 10/49 | €1,561,003 | €1,544,783 | -€16,220 | -1.0% |
| Equity | 10/15 | €901,324 | €913,335 | +€12,011 | +1.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €731,186 | €743,197 | +€12,011 | +1.6% |
| Tax-exempt reserves | 132 | €54,094 | €54,094 | = | 0.0% |
| Distributable reserves | 133 | €677,092 | €689,103 | +€12,011 | +1.8% |
| Profit (loss) carried forward | 14 | €157,638 | €157,638 | = | 0.0% |
| Provisions and deferred taxes | 16 | €352,851 | €340,469 | -€12,382 | -3.5% |
| Provisions for liabilities and charges | 160/5 | €352,851 | €340,469 | -€12,382 | -3.5% |
| Major repairs and maintenance | 162 | €17,159 | €9,167 | -€7,992 | -46.6% |
| Other liabilities and charges | 164/5 | €335,692 | €331,302 | -€4,390 | -1.3% |
| Amounts payable | 17/49 | €306,828 | €290,979 | -€15,849 | -5.2% |
| Amounts payable after more than one year | 17 | €159,612 | €152,757 | -€6,855 | -4.3% |
| Financial debts | 170/4 | €159,612 | €152,757 | -€6,855 | -4.3% |
| Amounts payable within one year | 42/48 | €133,319 | €124,533 | -€8,786 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €6,267 | €6,855 | +€588 | +9.4% |
| Trade debts | 44 | €1,356 | €4,941 | +€3,585 | +264% |
| Suppliers | 440/4 | €1,356 | €4,941 | +€3,585 | +264% |
| Taxes, remuneration and social security | 45 | €29,246 | €32,275 | +€3,029 | +10.4% |
| Taxes | 450/3 | €29,246 | €32,275 | +€3,029 | +10.4% |
| Other amounts payable | 47/48 | €96,450 | €80,462 | -€15,988 | -16.6% |
| Accrued charges and deferred income | 492/3 | €13,897 | €13,689 | -€207 | -1.5% |
| Non-recurring operating income | 76A | €194 | €176 | -€19 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,005 | €49,737 | -€2,268 | -4.4% |
| Other operating charges | 640/8 | €5,234 | €5,704 | +€471 | +9.0% |
| Non-recurring operating charges | 66A | €324 | €321 | -€3 | -0.9% |
| Gross operating margin | 9900 | €263,823 | €220,922 | -€42,902 | -16.3% |
| Operating profit (loss) | 9901 | €206,261 | €165,159 | -€41,102 | -19.9% |
| Financial income | 75/76B | €3,284 | €24 | -€3,260 | -99.3% |
| Recurring financial income | 75 | €3,284 | €24 | -€3,260 | -99.3% |
| Financial charges | 65/66B | €42,847 | €45,581 | +€2,734 | +6.4% |
| Recurring financial charges | 65 | €41,299 | €43,880 | +€2,581 | +6.2% |
| Non-recurring financial charges | 66B | €1,548 | €1,701 | +€153 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €166,698 | €119,602 | -€47,096 | -28.3% |
| Income taxes | 67/77 | €56,583 | €35,029 | -€21,554 | -38.1% |
| Profit (loss) for the period | 9904 | €110,115 | €84,573 | -€25,541 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €110,115 | €84,573 | -€25,541 | -23.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.