Dr. Jana Vellemans: what changed
What changed
Dr. Jana Vellemans
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€2
2024 · -€7,062+€7,064
Equity
-€4,659
2024 · -€4,662+€2
Cash
€2,483
2024 · €10,771-€8,288
Balance sheet total
€24,782
2024 · €43,024-€18,242
Largest movements
Assets
- Tangible fixed assets -€10,000
down €10,000 (-33.3%), from €30,018 to €20,018
- Cash -€8,288
down €8,288 (-76.9%), from €10,771 to €2,483
mainly Other debts (-€17,787) and Tax, wage and social debts (-€232)
Equity and liabilities
- Other debts -€17,787
down €17,787 (-38.3%), from €46,500 to €28,713
Income statement
- Gross operating margin +€7,962
up €7,962 (+235%), from €3,391 to €11,352
- Taxes +€613
up €613 (+168%), from €365 to €978
- Other operating charges +€268
new in 2025: €268
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
-€7,062
Gross operating margin
+€7,962
Depreciation
-€18
Other operating charges
-€268
Financial income
-€0
Financial charges
+€1
Taxes
-€613
Result 2025
€2
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
-€8,288
Investment
€0
Financing
€0
Cash 2024
€10,771
From operations (derived)
-€8,288
Net result for the year
+€2
Depreciation
+€10,000
Deferred charges and accrued income
-€46
Trade debts
-€226
Tax, wage and social debts
-€232
Other debts
-€17,787
Cash 2025
€2,483
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,024 | €24,782 | -€18,242 | -42.4% |
| Fixed assets | 21/28 | €30,618 | €20,618 | -€10,000 | -32.7% |
| Tangible fixed assets | 22/27 | €30,018 | €20,018 | -€10,000 | -33.3% |
| Furniture and vehicles | 24 | €30,018 | €20,018 | -€10,000 | -33.3% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €12,406 | €4,164 | -€8,242 | -66.4% |
| Amounts receivable within one year | 40/41 | €1,635 | €1,635 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,635 | €1,635 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,771 | €2,483 | -€8,288 | -76.9% |
| Deferred charges and accrued income | 490/1 | €0 | €46 | +€46 | |
| Total equity and liabilities | 10/49 | €43,024 | €24,782 | -€18,242 | -42.4% |
| Equity | 10/15 | -€4,662 | -€4,659 | +€2 | +0.1% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,062 | -€7,059 | +€2 | 0.0% |
| Amounts payable | 17/49 | €47,686 | €29,441 | -€18,245 | -38.3% |
| Amounts payable within one year | 42/48 | €47,686 | €29,441 | -€18,245 | -38.3% |
| Trade debts | 44 | €226 | - | -€226 | |
| Suppliers | 440/4 | €226 | - | -€226 | |
| Taxes, remuneration and social security | 45 | €960 | €728 | -€232 | -24.2% |
| Taxes | 450/3 | €960 | €728 | -€232 | -24.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €46,500 | €28,713 | -€17,787 | -38.3% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,982 | €10,000 | +€18 | +0.2% |
| Other operating charges | 640/8 | - | €268 | +€268 | |
| Gross operating margin | 9900 | €3,391 | €11,352 | +€7,962 | +235% |
| Operating profit (loss) | 9901 | -€6,591 | €1,085 | +€7,676 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €106 | €104 | -€1 | -1.2% |
| Recurring financial charges | 65 | €106 | €104 | -€1 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,697 | €981 | +€7,677 | |
| Income taxes | 67/77 | €365 | €978 | +€613 | +168% |
| Profit (loss) for the period | 9904 | -€7,062 | €2 | +€7,064 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,062 | €2 | +€7,064 |
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 8 November 2026 via checked.be.