Dr. J. VANSLEMBROUCK: what changed
What changed
Dr. J. VANSLEMBROUCK
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€95,142
2024 · €96,277-€1,136
Equity
€632,344
2024 · €698,283-€65,940
Cash
€243,717
2024 · €334,391-€90,675
Balance sheet total
€922,535
2024 · €1.1m-€133,832
Largest movements
Assets
- Cash -€90,675
down €90,675 (-27.1%), from €334,391 to €243,717
mainly Contributions, distributions and other (-€161,081) and Investment in fixed assets (net) (-€96,783)
- Receivables after one year -€60,000
down €60,000 (-37.5%), from €160,000 to €100,000
Equity and liabilities
- Debts after one year -€73,902
down €73,902 (-26.3%), from €280,861 to €206,958
- Reserves -€65,940
down €65,940 (-9.6%), from €685,050 to €619,111
of which Non-distributable reserves: -€65,940
Income statement
- Gross operating margin +€16,823
up €16,823 (+6.2%), from €272,047 to €288,869
- Depreciation +€13,981
up €13,981 (+18.5%), from €75,719 to €89,700
- Other operating charges +€6,115
up €6,115 (+135%), from €4,526 to €10,641
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
€96,277
Gross operating margin
+€16,823
Staff costs
+€114
Depreciation
-€13,981
Other operating charges
-€6,115
Other operating items
-€320
Financial income
+€1,871
Financial charges
+€2,655
Taxes
-€2,181
Result 2025
€95,142
raises the resultlowers the resultnot broken down further in the accounts
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
+€238,281
Investment
-€96,783
Financing
-€232,172
Cash 2024
€334,391
From operations (derived)
+€238,281
Net result for the year
+€95,142
Depreciation
+€89,700
Receivables after one year
+€60,000
Receivables within one year
-€8,898
Deferred charges and accrued income
-€861
Trade debts
+€2,870
Tax, wage and social debts
+€328
Investment (derived)
-€96,783
Investment in fixed assets (net)
-€96,783
Financing
-€232,172
Debts after one year
-€73,902
Current portion of long-term debt
+€2,811
Contributions, distributions and other
-€161,081
Cash 2025
€243,717
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,056,368 | €922,535 | -€133,832 | -12.7% |
| Fixed assets | 21/28 | €408,370 | €415,453 | +€7,083 | +1.7% |
| Tangible fixed assets | 22/27 | €383,370 | €390,453 | +€7,083 | +1.8% |
| Land and buildings | 22 | €362,436 | €295,031 | -€67,404 | -18.6% |
| Plant, machinery and equipment | 23 | €3,402 | €2,016 | -€1,386 | -40.7% |
| Furniture and vehicles | 24 | €12,424 | €91,095 | +€78,671 | +633% |
| Other tangible fixed assets | 26 | €5,108 | €2,310 | -€2,798 | -54.8% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €647,998 | €507,083 | -€140,915 | -21.7% |
| Amounts receivable after more than one year | 29 | €160,000 | €100,000 | -€60,000 | -37.5% |
| Other amounts receivable | 291 | €160,000 | €100,000 | -€60,000 | -37.5% |
| Amounts receivable within one year | 40/41 | €131,026 | €139,924 | +€8,898 | +6.8% |
| Trade receivables | 40 | €41,141 | €48,140 | +€6,999 | +17.0% |
| Other amounts receivable | 41 | €89,885 | €91,784 | +€1,899 | +2.1% |
| Cash at bank and in hand | 54/58 | €334,391 | €243,717 | -€90,675 | -27.1% |
| Deferred charges and accrued income | 490/1 | €22,581 | €23,442 | +€861 | +3.8% |
| Total equity and liabilities | 10/49 | €1,056,368 | €922,535 | -€133,832 | -12.7% |
| Equity | 10/15 | €698,283 | €632,344 | -€65,940 | -9.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €685,050 | €619,111 | -€65,940 | -9.6% |
| Non-distributable reserves | 130/1 | €683,636 | €617,696 | -€65,940 | -9.6% |
| Other | 1319 | €683,636 | €617,696 | -€65,940 | -9.6% |
| Tax-exempt reserves | 132 | €388 | €388 | = | 0.0% |
| Distributable reserves | 133 | €1,027 | €1,027 | = | 0.0% |
| Profit (loss) carried forward | 14 | €833 | €833 | = | 0.0% |
| Amounts payable | 17/49 | €358,085 | €290,192 | -€67,893 | -19.0% |
| Amounts payable after more than one year | 17 | €280,861 | €206,958 | -€73,902 | -26.3% |
| Financial debts | 170/4 | €280,861 | €206,958 | -€73,902 | -26.3% |
| Amounts payable within one year | 42/48 | €77,224 | €83,233 | +€6,010 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €71,091 | €73,902 | +€2,811 | +4.0% |
| Trade debts | 44 | €1,311 | €4,181 | +€2,870 | +219% |
| Suppliers | 440/4 | €1,311 | €4,181 | +€2,870 | +219% |
| Taxes, remuneration and social security | 45 | €4,821 | €5,150 | +€328 | +6.8% |
| Taxes | 450/3 | €1,106 | €2,126 | +€1,019 | +92.2% |
| Remuneration and social security | 454/9 | €3,715 | €3,024 | -€691 | -18.6% |
| Non-recurring operating income | 76A | - | €2,850 | +€2,850 | |
| Remuneration, social security and pensions | 62 | €46,520 | €46,407 | -€114 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,719 | €89,700 | +€13,981 | +18.5% |
| Other operating charges | 640/8 | €4,526 | €10,641 | +€6,115 | +135% |
| Non-recurring operating charges | 66A | €184 | €505 | +€320 | +174% |
| Gross operating margin | 9900 | €272,047 | €288,869 | +€16,823 | +6.2% |
| Operating profit (loss) | 9901 | €145,097 | €141,617 | -€3,480 | -2.4% |
| Financial income | 75/76B | €12,273 | €14,144 | +€1,871 | +15.2% |
| Recurring financial income | 75 | €12,273 | €14,144 | +€1,871 | +15.2% |
| Financial charges | 65/66B | €17,825 | €15,170 | -€2,655 | -14.9% |
| Recurring financial charges | 65 | €17,825 | €15,170 | -€2,655 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €139,545 | €140,590 | +€1,046 | +0.7% |
| Income taxes | 67/77 | €43,268 | €45,449 | +€2,181 | +5.0% |
| Profit (loss) for the period | 9904 | €96,277 | €95,142 | -€1,136 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €96,277 | €95,142 | -€1,136 | -1.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.