DR. INGRID DEKELVER: what changed
What changed
DR. INGRID DEKELVER
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€73,567
2024 · €36,281+€37,287
Equity
€395,991
2024 · €343,477+€52,515
Cash
€62,677
2024 · €36,877+€25,800
Balance sheet total
€853,375
2024 · €677,849+€175,527
Largest movements
Assets
- Tangible fixed assets +€132,799
up €132,799 (+22.1%), from €602,223 to €735,021
of which Land and buildings: +€130,347
- Cash +€25,800
up €25,800 (+70.0%), from €36,877 to €62,677
mainly Debts after one year (+€119,404) and Net result for the year (+€73,567)
- Deferred charges and accrued income +€14,626
up €14,626 (+367%), from €3,980 to €18,606
Equity and liabilities
- Debts after one year +€119,404
up €119,404 (+50.9%), from €234,568 to €353,972
- Reserves +€52,515
up €52,515 (+18.2%), from €288,596 to €341,111
of which Distributable reserves: +€52,515
- Tax, wage and social debts +€12,540
up €12,540 (+354%), from €3,546 to €16,085
Income statement
- Gross operating margin +€58,174
up €58,174 (+76.6%), from €75,937 to €134,110
- Taxes +€19,883
up €19,883 (+149%), from €13,384 to €33,267
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
€36,281
Gross operating margin
+€58,174
Depreciation
-€922
Other operating charges
+€432
Financial income
-€766
Financial charges
+€253
Taxes
-€19,883
Result 2025
€73,567
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
+€92,726
Investment
-€157,730
Financing
+€90,805
Cash 2024
€36,877
From operations (derived)
+€92,726
Net result for the year
+€73,567
Depreciation
+€18,933
Receivables within one year
+€3,698
Deferred charges and accrued income
-€14,626
Trade debts
+€4,231
Tax, wage and social debts
+€12,540
Other debts
-€5,617
Investment (derived)
-€157,730
Investment in fixed assets (net)
-€151,731
Current investments
-€5,999
Financing
+€90,805
Debts after one year
+€119,404
Current portion of long-term debt
-€4,810
Short-term financial debts
-€2,736
Contributions, distributions and other
-€21,053
Cash 2025
€62,677
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €677,849 | €853,375 | +€175,527 | +25.9% |
| Fixed assets | 21/28 | €602,323 | €735,121 | +€132,799 | +22.0% |
| Tangible fixed assets | 22/27 | €602,223 | €735,021 | +€132,799 | +22.1% |
| Land and buildings | 22 | €595,561 | €725,909 | +€130,347 | +21.9% |
| Plant, machinery and equipment | 23 | €5,029 | €3,638 | -€1,391 | -27.7% |
| Furniture and vehicles | 24 | €1,632 | €5,475 | +€3,842 | +235% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €75,526 | €118,254 | +€42,728 | +56.6% |
| Amounts receivable within one year | 40/41 | €9,975 | €6,277 | -€3,698 | -37.1% |
| Trade receivables | 40 | €3,546 | €0 | -€3,546 | -100% |
| Other amounts receivable | 41 | €6,429 | €6,277 | -€152 | -2.4% |
| Current investments | 50/53 | €24,695 | €30,694 | +€5,999 | +24.3% |
| Cash at bank and in hand | 54/58 | €36,877 | €62,677 | +€25,800 | +70.0% |
| Deferred charges and accrued income | 490/1 | €3,980 | €18,606 | +€14,626 | +367% |
| Total equity and liabilities | 10/49 | €677,849 | €853,375 | +€175,527 | +25.9% |
| Equity | 10/15 | €343,477 | €395,991 | +€52,515 | +15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €288,596 | €341,111 | +€52,515 | +18.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €286,736 | €339,251 | +€52,515 | +18.3% |
| Profit (loss) carried forward | 14 | €36,281 | €36,281 | = | 0.0% |
| Amounts payable | 17/49 | €334,372 | €457,384 | +€123,012 | +36.8% |
| Amounts payable after more than one year | 17 | €234,568 | €353,972 | +€119,404 | +50.9% |
| Financial debts | 170/4 | €234,568 | €353,972 | +€119,404 | +50.9% |
| Amounts payable within one year | 42/48 | €99,804 | €103,412 | +€3,608 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €48,377 | €43,567 | -€4,810 | -9.9% |
| Financial debts | 43 | €3,954 | €1,217 | -€2,736 | -69.2% |
| Credit institutions | 430/8 | €3,954 | €1,217 | -€2,736 | -69.2% |
| Trade debts | 44 | €7,659 | €11,890 | +€4,231 | +55.2% |
| Suppliers | 440/4 | €7,659 | €11,890 | +€4,231 | +55.2% |
| Taxes, remuneration and social security | 45 | €3,546 | €16,085 | +€12,540 | +354% |
| Taxes | 450/3 | €3,546 | €16,085 | +€12,540 | +354% |
| Other amounts payable | 47/48 | €36,268 | €30,652 | -€5,617 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,010 | €18,933 | +€922 | +5.1% |
| Other operating charges | 640/8 | €2,997 | €2,565 | -€432 | -14.4% |
| Gross operating margin | 9900 | €75,937 | €134,110 | +€58,174 | +76.6% |
| Operating profit (loss) | 9901 | €54,929 | €112,612 | +€57,683 | +105% |
| Financial income | 75/76B | €948 | €182 | -€766 | -80.8% |
| Recurring financial income | 75 | €948 | €182 | -€766 | -80.8% |
| Financial charges | 65/66B | €6,213 | €5,960 | -€253 | -4.1% |
| Recurring financial charges | 65 | €6,213 | €5,960 | -€253 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €49,664 | €106,835 | +€57,170 | +115% |
| Income taxes | 67/77 | €13,384 | €33,267 | +€19,883 | +149% |
| Profit (loss) for the period | 9904 | €36,281 | €73,567 | +€37,287 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €36,281 | €73,567 | +€37,287 | +103% |
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 2 November 2026 via checked.be.