Dr Hourez Willy: what changed
What changed
Dr Hourez Willy
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€246,087
2024 · €150,973+€95,114
Equity
€301,267
2024 · €215,180+€86,087
Cash
€197,713
2024 · €39,504+€158,209
Balance sheet total
€424,324
2024 · €313,043+€111,280
Largest movements
Assets
- Cash +€158,209
up €158,209 (+400%), from €39,504 to €197,713
mainly Net result for the year (+€246,087) and Tax, wage and social debts (+€31,640)
- Receivables within one year -€30,257
no longer reported in 2025 (was €30,257)
of which Other amounts receivable: -€29,625
- Tangible fixed assets -€17,750
down €17,750 (-48.0%), from €36,979 to €19,229
Equity and liabilities
- Reserves +€85,000
up €85,000 (+53.3%), from €159,380 to €244,380
- Tax, wage and social debts +€31,640
up €31,640 (+76.2%), from €41,508 to €73,149
of which Taxes: +€36,882
- Debts after one year -€18,742
down €18,742 (-85.4%), from €21,942 to €3,200
- Other debts +€12,471
new in 2025: €12,471
Income statement
- Gross operating margin +€144,730
up €144,730 (+54.3%), from €266,300 to €411,029
- Taxes +€51,977
up €51,977 (+119%), from €43,603 to €95,580
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
€150,973
Gross operating margin
+€144,730
Staff costs
+€2,641
Other operating charges
+€130
Financial income
-€1,404
Financial charges
+€994
Taxes
-€51,977
Result 2025
€246,087
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
+€337,229
Investment
€0
Financing
-€179,020
Cash 2024
€39,504
From operations (derived)
+€337,229
Net result for the year
+€246,087
Depreciation
+€17,750
Receivables within one year
+€30,257
Deferred charges and accrued income
-€1,079
Trade debts
+€103
Tax, wage and social debts
+€31,640
Other debts
+€12,471
Financing
-€179,020
Debts after one year
-€18,742
Current portion of long-term debt
-€278
Contributions, distributions and other
-€160,000
Cash 2025
€197,713
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €313,043 | €424,324 | +€111,280 | +35.5% |
| Fixed assets | 21/28 | €36,979 | €19,229 | -€17,750 | -48.0% |
| Tangible fixed assets | 22/27 | €36,979 | €19,229 | -€17,750 | -48.0% |
| Furniture and vehicles | 24 | €36,979 | €19,229 | -€17,750 | -48.0% |
| Current assets | 29/58 | €276,064 | €405,095 | +€129,030 | +46.7% |
| Amounts receivable after more than one year | 29 | €85,000 | €85,000 | = | 0.0% |
| Other amounts receivable | 291 | €85,000 | €85,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,257 | - | -€30,257 | |
| Trade receivables | 40 | €632 | - | -€632 | |
| Other amounts receivable | 41 | €29,625 | - | -€29,625 | |
| Current investments | 50/53 | €120,432 | €120,432 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,504 | €197,713 | +€158,209 | +400% |
| Deferred charges and accrued income | 490/1 | €871 | €1,950 | +€1,079 | +124% |
| Total equity and liabilities | 10/49 | €313,043 | €424,324 | +€111,280 | +35.5% |
| Equity | 10/15 | €215,180 | €301,267 | +€86,087 | +40.0% |
| Contributions | 10/11 | €55,800 | €55,800 | = | 0.0% |
| Reserves | 13 | €159,380 | €244,380 | +€85,000 | +53.3% |
| Distributable reserves | 133 | €159,380 | €244,380 | +€85,000 | +53.3% |
| Profit (loss) carried forward | 14 | - | €1,087 | +€1,087 | |
| Amounts payable | 17/49 | €97,863 | €123,057 | +€25,193 | +25.7% |
| Amounts payable after more than one year | 17 | €21,942 | €3,200 | -€18,742 | -85.4% |
| Financial debts | 170/4 | €21,942 | €3,200 | -€18,742 | -85.4% |
| Amounts payable within one year | 42/48 | €75,921 | €119,857 | +€43,936 | +57.9% |
| Current portion of amounts payable after more than one year | 42 | €34,413 | €34,134 | -€278 | -0.8% |
| Trade debts | 44 | - | €103 | +€103 | |
| Suppliers | 440/4 | - | €103 | +€103 | |
| Taxes, remuneration and social security | 45 | €41,508 | €73,149 | +€31,640 | +76.2% |
| Taxes | 450/3 | €30,318 | €67,200 | +€36,882 | +122% |
| Remuneration and social security | 454/9 | €11,190 | €5,949 | -€5,242 | -46.8% |
| Other amounts payable | 47/48 | - | €12,471 | +€12,471 | |
| Remuneration, social security and pensions | 62 | €49,856 | €47,215 | -€2,641 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,750 | €17,750 | = | 0.0% |
| Other operating charges | 640/8 | €1,046 | €916 | -€130 | -12.4% |
| Gross operating margin | 9900 | €266,300 | €411,029 | +€144,730 | +54.3% |
| Operating profit (loss) | 9901 | €197,648 | €345,149 | +€147,501 | +74.6% |
| Financial income | 75/76B | €1,435 | €31 | -€1,404 | -97.8% |
| Recurring financial income | 75 | €1,435 | €31 | -€1,404 | -97.8% |
| Financial charges | 65/66B | €4,507 | €3,514 | -€994 | -22.0% |
| Recurring financial charges | 65 | €4,507 | €3,514 | -€994 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €194,576 | €341,667 | +€147,091 | +75.6% |
| Income taxes | 67/77 | €43,603 | €95,580 | +€51,977 | +119% |
| Profit (loss) for the period | 9904 | €150,973 | €246,087 | +€95,114 | +63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €150,973 | €246,087 | +€95,114 | +63.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.