DR. HELSEN BENNY: what changed
What changed
DR. HELSEN BENNY
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€317,147
2024 · €266,258+€50,889
Equity
€1.9m
2024 · €1.6m+€317,147
Cash
€215,188
2024 · €348,952-€133,764
Balance sheet total
€2.1m
2024 · €2.0m+€80,363
Largest movements
Assets
- Current investments +€186,048
up €186,048 (+11.2%), from €1.7m to €1.9m
- Cash -€133,764
down €133,764 (-38.3%), from €348,952 to €215,188
mainly Other debts (-€230,362) and Current investments (-€186,048)
- Receivables within one year +€29,960
new in 2025: €29,960
Equity and liabilities
- Reserves +€317,147
up €317,147 (+20.2%), from €1.6m to €1.9m
- Other debts -€230,362
down €230,362 (-58.8%), from €391,580 to €161,218
Income statement
- Gross operating margin +€60,099
up €60,099 (+15.3%), from €392,370 to €452,469
- Financial charges -€26,143
down €26,143 (-61.0%), from €42,888 to €16,745
- Financial income -€24,826
down €24,826 (-45.1%), from €55,005 to €30,179
- Taxes +€11,441
up €11,441 (+8.5%), from €133,963 to €145,404
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
€266,258
Gross operating margin
+€60,099
Depreciation
+€917
Other operating charges
-€2
Financial income
-€24,826
Financial charges
+€26,143
Taxes
-€11,441
Result 2025
€317,147
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
+€52,284
Investment
-€186,048
Financing
€0
Cash 2024
€348,952
From operations (derived)
+€52,284
Net result for the year
+€317,147
Depreciation
+€1,650
Receivables within one year
-€29,960
Smaller working-capital items
+€719
Tax, wage and social debts
+€11,144
Other debts
-€230,362
Accrued charges and deferred income
-€18,053
Investment (derived)
-€186,048
Current investments
-€186,048
Cash 2025
€215,188
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,028,396 | €2,108,759 | +€80,363 | +4.0% |
| Fixed assets | 21/28 | €5,526 | €3,876 | -€1,650 | -29.9% |
| Tangible fixed assets | 22/27 | €5,526 | €3,876 | -€1,650 | -29.9% |
| Plant, machinery and equipment | 23 | €1,466 | €976 | -€489 | -33.4% |
| Furniture and vehicles | 24 | €594 | €45 | -€549 | -92.4% |
| Other tangible fixed assets | 26 | €3,466 | €2,855 | -€611 | -17.6% |
| Current assets | 29/58 | €2,022,870 | €2,104,883 | +€82,013 | +4.1% |
| Amounts receivable within one year | 40/41 | - | €29,960 | +€29,960 | |
| Other amounts receivable | 41 | - | €29,960 | +€29,960 | |
| Current investments | 50/53 | €1,668,523 | €1,854,571 | +€186,048 | +11.2% |
| Cash at bank and in hand | 54/58 | €348,952 | €215,188 | -€133,764 | -38.3% |
| Deferred charges and accrued income | 490/1 | €5,395 | €5,164 | -€231 | -4.3% |
| Total equity and liabilities | 10/49 | €2,028,396 | €2,108,759 | +€80,363 | +4.0% |
| Equity | 10/15 | €1,585,166 | €1,902,313 | +€317,147 | +20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,566,566 | €1,883,713 | +€317,147 | +20.2% |
| Distributable reserves | 133 | €1,566,566 | €1,883,713 | +€317,147 | +20.2% |
| Amounts payable | 17/49 | €443,230 | €206,445 | -€236,784 | -53.4% |
| Amounts payable within one year | 42/48 | €414,434 | €195,703 | -€218,731 | -52.8% |
| Trade debts | 44 | €2,283 | €2,771 | +€488 | +21.4% |
| Suppliers | 440/4 | €2,283 | €2,771 | +€488 | +21.4% |
| Taxes, remuneration and social security | 45 | €20,571 | €31,715 | +€11,144 | +54.2% |
| Taxes | 450/3 | €20,571 | €31,715 | +€11,144 | +54.2% |
| Other amounts payable | 47/48 | €391,580 | €161,218 | -€230,362 | -58.8% |
| Accrued charges and deferred income | 492/3 | €28,795 | €10,742 | -€18,053 | -62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,567 | €1,650 | -€917 | -35.7% |
| Other operating charges | 640/8 | €1,700 | €1,702 | +€2 | +0.1% |
| Gross operating margin | 9900 | €392,370 | €452,469 | +€60,099 | +15.3% |
| Operating profit (loss) | 9901 | €388,103 | €449,117 | +€61,014 | +15.7% |
| Financial income | 75/76B | €55,005 | €30,179 | -€24,826 | -45.1% |
| Recurring financial income | 75 | €55,005 | €30,179 | -€24,826 | -45.1% |
| Financial charges | 65/66B | €42,888 | €16,745 | -€26,143 | -61.0% |
| Recurring financial charges | 65 | €42,888 | €16,745 | -€26,143 | -61.0% |
| Profit (loss) for the period before taxes | 9903 | €400,220 | €462,551 | +€62,331 | +15.6% |
| Income taxes | 67/77 | €133,963 | €145,404 | +€11,441 | +8.5% |
| Profit (loss) for the period | 9904 | €266,258 | €317,147 | +€50,889 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €266,258 | €317,147 | +€50,889 | +19.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.