DR. HERMAN POLLENTIER: what changed
What changed
DR. HERMAN POLLENTIER
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€408,706
2024 · €437,611-€28,905
Equity
€2.5m
2024 · €2.1m+€388,206
Cash
€707,143
2024 · €280,621+€426,521
Balance sheet total
€3.3m
2024 · €2.8m+€448,128
Largest movements
Assets
- Cash +€426,521
up €426,521 (+152%), from €280,621 to €707,143
mainly Net result for the year (+€408,706) and Other debts (+€47,378)
- Receivables within one year +€38,399
up €38,399 (+50.2%), from €76,457 to €114,856
of which Trade receivables: +€24,233
- Tangible fixed assets -€36,461
down €36,461 (-8.0%), from €458,395 to €421,935
Equity and liabilities
- Reserves +€388,206
up €388,206 (+18.3%), from €2.1m to €2.5m
of which Distributable reserves: +€282,956
- Other debts +€47,378
up €47,378 (+10.7%), from €443,669 to €491,047
Income statement
- Financial income -€68,596
down €68,596 (-65.3%), from €105,119 to €36,522
- Gross operating margin +€34,892
up €34,892 (+4.5%), from €783,116 to €818,008
- Taxes -€29,826
down €29,826 (-15.2%), from €195,600 to €165,774
- Financial charges +€18,032
up €18,032 (+87.9%), from €20,517 to €38,549
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
€437,611
Gross operating margin
+€34,892
Staff costs
-€6,039
Depreciation
-€1,692
Other operating charges
+€738
Financial income
-€68,596
Financial charges
-€18,032
Taxes
+€29,826
Result 2025
€408,706
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
+€470,882
Investment
-€23,861
Financing
-€20,500
Cash 2024
€280,621
From operations (derived)
+€470,882
Net result for the year
+€408,706
Depreciation
+€41,503
Receivables within one year
-€38,399
Deferred charges and accrued income
-€851
Trade debts
-€2,187
Tax, wage and social debts
+€18,052
Other debts
+€47,378
Accrued charges and deferred income
-€3,320
Investment (derived)
-€23,861
Current investments
-€23,861
Financing
-€20,500
Contributions, distributions and other
-€20,500
Cash 2025
€707,143
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,809,212 | €3,257,340 | +€448,128 | +16.0% |
| Fixed assets | 21/28 | €473,522 | €432,019 | -€41,503 | -8.8% |
| Intangible fixed assets | 21 | €15,127 | €10,084 | -€5,042 | -33.3% |
| Tangible fixed assets | 22/27 | €458,395 | €421,935 | -€36,461 | -8.0% |
| Land and buildings | 22 | €152,182 | €141,596 | -€10,586 | -7.0% |
| Plant, machinery and equipment | 23 | €91,612 | €80,586 | -€11,026 | -12.0% |
| Furniture and vehicles | 24 | €14,251 | €5,679 | -€8,572 | -60.2% |
| Other tangible fixed assets | 26 | €200,351 | €194,074 | -€6,277 | -3.1% |
| Current assets | 29/58 | €2,335,690 | €2,825,321 | +€489,631 | +21.0% |
| Amounts receivable within one year | 40/41 | €76,457 | €114,856 | +€38,399 | +50.2% |
| Trade receivables | 40 | €73,551 | €97,785 | +€24,233 | +32.9% |
| Other amounts receivable | 41 | €2,906 | €17,071 | +€14,166 | +488% |
| Current investments | 50/53 | €1,978,611 | €2,002,472 | +€23,861 | +1.2% |
| Cash at bank and in hand | 54/58 | €280,621 | €707,143 | +€426,521 | +152% |
| Deferred charges and accrued income | 490/1 | €0 | €851 | +€851 | |
| Total equity and liabilities | 10/49 | €2,809,212 | €3,257,340 | +€448,128 | +16.0% |
| Equity | 10/15 | €2,137,064 | €2,525,270 | +€388,206 | +18.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,124,664 | €2,512,870 | +€388,206 | +18.3% |
| Tax-exempt reserves | 132 | €168,400 | €273,650 | +€105,250 | +62.5% |
| Distributable reserves | 133 | €1,956,264 | €2,239,220 | +€282,956 | +14.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €672,147 | €732,070 | +€59,922 | +8.9% |
| Amounts payable within one year | 42/48 | €637,069 | €700,312 | +€63,243 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,514 | €4,327 | -€2,187 | -33.6% |
| Suppliers | 440/4 | €6,514 | €4,327 | -€2,187 | -33.6% |
| Taxes, remuneration and social security | 45 | €186,886 | €204,939 | +€18,052 | +9.7% |
| Taxes | 450/3 | €160,155 | €158,765 | -€1,390 | -0.9% |
| Remuneration and social security | 454/9 | €26,731 | €46,173 | +€19,442 | +72.7% |
| Other amounts payable | 47/48 | €443,669 | €491,047 | +€47,378 | +10.7% |
| Accrued charges and deferred income | 492/3 | €35,078 | €31,758 | -€3,320 | -9.5% |
| Remuneration, social security and pensions | 62 | €181,503 | €187,543 | +€6,039 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,810 | €41,503 | +€1,692 | +4.3% |
| Other operating charges | 640/8 | €13,194 | €12,455 | -€738 | -5.6% |
| Gross operating margin | 9900 | €783,116 | €818,008 | +€34,892 | +4.5% |
| Operating profit (loss) | 9901 | €548,609 | €576,507 | +€27,898 | +5.1% |
| Financial income | 75/76B | €105,119 | €36,522 | -€68,596 | -65.3% |
| Recurring financial income | 75 | €105,119 | €36,522 | -€68,596 | -65.3% |
| Financial charges | 65/66B | €20,517 | €38,549 | +€18,032 | +87.9% |
| Recurring financial charges | 65 | €20,517 | €38,549 | +€18,032 | +87.9% |
| Profit (loss) for the period before taxes | 9903 | €633,211 | €574,480 | -€58,731 | -9.3% |
| Income taxes | 67/77 | €195,600 | €165,774 | -€29,826 | -15.2% |
| Profit (loss) for the period | 9904 | €437,611 | €408,706 | -€28,905 | -6.6% |
| Transfer from tax-exempt reserves | 789 | €168,400 | €0 | -€168,400 | -100% |
| Transfer to tax-exempt reserves | 689 | €0 | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €606,011 | €303,456 | -€302,555 | -49.9% |
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 1 November 2026 via checked.be.