Dr. J. RODENBACH: what changed
What changed
Dr. J. RODENBACH
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€5,721
2022 · €35+€5,686
Equity
€248,594
2022 · €242,873+€5,721
Cash
€68,179
2022 · €29,049+€39,130
Balance sheet total
€504,104
2022 · €491,225+€12,879
Largest movements
Assets
- Tangible fixed assets -€41,788
down €41,788 (-15.4%), from €271,365 to €229,576
of which Furniture and vehicles: -€36,046
- Cash +€39,130
up €39,130 (+135%), from €29,049 to €68,179
mainly Depreciation (+€80,372) and Trade debts (+€26,402)
- Deferred charges and accrued income +€12,925
up €12,925 (+15.7%), from €82,222 to €95,147
Equity and liabilities
- Debts after one year -€44,610
down €44,610 (-33.5%), from €133,275 to €88,665
- Trade debts +€26,402
up €26,402 (+47.2%), from €55,970 to €82,371
- Tax, wage and social debts +€18,943
up €18,943 (+507%), from €3,734 to €22,677
of which Remuneration and social security: +€14,000
- Profit (loss) carried forward +€5,721
up €5,721 (+1,121%), from €510 to €6,231
Income statement
- Gross operating margin +€39,843
up €39,843 (+66.7%), from €59,709 to €99,552
- Depreciation +€28,140
up €28,140 (+53.9%), from €52,232 to €80,372
- Other operating charges +€3,643
up €3,643 (+105%), from €3,479 to €7,123
- Financial charges +€3,429
up €3,429 (+152%), from €2,263 to €5,692
- Financial income +€2,229
up €2,229 (+108%), from €2,070 to €4,299
Change in the result, 2022 to 2023
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 2022
€35
Gross operating margin
+€39,843
Depreciation
-€28,140
Other operating charges
-€3,643
Financial income
+€2,229
Financial charges
-€3,429
Taxes
-€1,173
Result 2023
€5,721
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€119,637
Investment
-€38,584
Financing
-€41,922
Cash 2022
€29,049
From operations (derived)
+€119,637
Net result for the year
+€5,721
Depreciation
+€80,372
Receivables within one year
-€2,612
Deferred charges and accrued income
-€12,925
Trade debts
+€26,402
Tax, wage and social debts
+€18,943
Other debts
+€1,735
Accrued charges and deferred income
+€2,001
Investment (derived)
-€38,584
Investment in fixed assets (net)
-€38,584
Financing
-€41,922
Debts after one year
-€44,610
Current portion of long-term debt
+€2,687
Cash 2023
€68,179
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €491,225 | €504,104 | +€12,879 | +2.6% |
| Fixed assets | 21/28 | €271,462 | €229,674 | -€41,788 | -15.4% |
| Tangible fixed assets | 22/27 | €271,365 | €229,576 | -€41,788 | -15.4% |
| Land and buildings | 22 | €82,114 | €82,600 | +€485 | +0.6% |
| Plant, machinery and equipment | 23 | €27,185 | €20,957 | -€6,228 | -22.9% |
| Furniture and vehicles | 24 | €162,066 | €126,020 | -€36,046 | -22.2% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €219,763 | €274,430 | +€54,667 | +24.9% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €78,492 | €81,104 | +€2,612 | +3.3% |
| Trade receivables | 40 | €78,388 | €81,000 | +€2,612 | +3.3% |
| Other amounts receivable | 41 | €104 | €104 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,049 | €68,179 | +€39,130 | +135% |
| Deferred charges and accrued income | 490/1 | €82,222 | €95,147 | +€12,925 | +15.7% |
| Total equity and liabilities | 10/49 | €491,225 | €504,104 | +€12,879 | +2.6% |
| Equity | 10/15 | €242,873 | €248,594 | +€5,721 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €223,763 | €223,763 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,898 | €4,898 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,898 | €4,898 | = | 0.0% |
| Tax-exempt reserves | 132 | €99,556 | €99,556 | = | 0.0% |
| Distributable reserves | 133 | €119,310 | €119,310 | = | 0.0% |
| Profit (loss) carried forward | 14 | €510 | €6,231 | +€5,721 | +1,121% |
| Amounts payable | 17/49 | €248,352 | €255,510 | +€7,158 | +2.9% |
| Amounts payable after more than one year | 17 | €133,275 | €88,665 | -€44,610 | -33.5% |
| Financial debts | 170/4 | €133,275 | €88,665 | -€44,610 | -33.5% |
| Amounts payable within one year | 42/48 | €114,926 | €164,693 | +€49,767 | +43.3% |
| Current portion of amounts payable after more than one year | 42 | €46,143 | €48,830 | +€2,687 | +5.8% |
| Trade debts | 44 | €55,970 | €82,371 | +€26,402 | +47.2% |
| Suppliers | 440/4 | €55,970 | €82,371 | +€26,402 | +47.2% |
| Taxes, remuneration and social security | 45 | €3,734 | €22,677 | +€18,943 | +507% |
| Taxes | 450/3 | €3,734 | €8,677 | +€4,943 | +132% |
| Remuneration and social security | 454/9 | - | €14,000 | +€14,000 | |
| Other amounts payable | 47/48 | €9,079 | €10,814 | +€1,735 | +19.1% |
| Accrued charges and deferred income | 492/3 | €151 | €2,152 | +€2,001 | +1,323% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,232 | €80,372 | +€28,140 | +53.9% |
| Other operating charges | 640/8 | €3,479 | €7,123 | +€3,643 | +105% |
| Gross operating margin | 9900 | €59,709 | €99,552 | +€39,843 | +66.7% |
| Operating profit (loss) | 9901 | €3,997 | €12,057 | +€8,060 | +202% |
| Financial income | 75/76B | €2,070 | €4,299 | +€2,229 | +108% |
| Recurring financial income | 75 | €2,070 | €4,299 | +€2,229 | +108% |
| Financial charges | 65/66B | €2,263 | €5,692 | +€3,429 | +152% |
| Recurring financial charges | 65 | €2,263 | €5,692 | +€3,429 | +152% |
| Profit (loss) for the period before taxes | 9903 | €3,804 | €10,664 | +€6,859 | +180% |
| Income taxes | 67/77 | €3,770 | €4,943 | +€1,173 | +31.1% |
| Profit (loss) for the period | 9904 | €35 | €5,721 | +€5,686 | +16,350% |
| Profit (loss) for the period to be appropriated | 9905 | €35 | €5,721 | +€5,686 | +16,350% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.