Dr. Jeroen Herbots: what changed
What changed
Dr. Jeroen Herbots
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€366,615
2024 · €344,909+€21,706
Equity
€961,259
2024 · €961,259
Cash
€273,732
2024 · €686,569-€412,837
Balance sheet total
€2.0m
2024 · €1.5m+€537,363
Largest movements
Assets
- Current investments +€792,086
up €792,086 (+150%), from €528,011 to €1.3m
- Cash -€412,837
down €412,837 (-60.1%), from €686,569 to €273,732
mainly Current investments (-€792,086) and Contributions, distributions and other (-€366,615)
- Tangible fixed assets +€152,671
up €152,671 (+149%), from €102,410 to €255,080
of which Furniture and vehicles: +€160,779
Equity and liabilities
- Other debts +€369,998
up €369,998 (+69.9%), from €529,634 to €899,632
- Debts after one year +€119,017
new in 2025: €119,017
- Current portion of long-term debt +€51,299
new in 2025: €51,299
Income statement
- Purchases and services -€64,525
down €64,525 (-35.4%), from €182,276 to €117,751
- Gross operating margin +€57,116
up €57,116 (+12.0%), from €475,728 to €532,844
- Depreciation +€28,425
up €28,425 (+153%), from €18,567 to €46,992
- Turnover +€9,856
up €9,856 (+1.6%), from €634,113 to €643,969
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
€344,909
Gross operating margin
+€57,116
Depreciation
-€28,425
Other operating charges
+€3,058
Other operating items
-€12,740
Financial income
+€5,212
Financial charges
-€3,548
Taxes
+€1,033
Result 2025
€366,615
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
+€775,211
Investment
-€991,749
Financing
-€196,299
Cash 2024
€686,569
From operations (derived)
+€775,211
Net result for the year
+€366,615
Depreciation
+€46,992
Receivables within one year
-€5,824
Smaller working-capital items
+€1,830
Trade debts
-€4,401
Other debts
+€369,998
Investment (derived)
-€991,749
Investment in fixed assets (net)
-€199,663
Current investments
-€792,086
Financing
-€196,299
Debts after one year
+€119,017
Current portion of long-term debt
+€51,299
Contributions, distributions and other
-€366,615
Cash 2025
€273,732
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,502,829 | €2,040,193 | +€537,363 | +35.8% |
| Fixed assets | 21/28 | €102,410 | €255,080 | +€152,671 | +149% |
| Tangible fixed assets | 22/27 | €102,410 | €255,080 | +€152,671 | +149% |
| Plant, machinery and equipment | 23 | €32,539 | €30,361 | -€2,177 | -6.7% |
| Furniture and vehicles | 24 | €22,847 | €183,625 | +€160,779 | +704% |
| Other tangible fixed assets | 26 | €47,024 | €41,094 | -€5,930 | -12.6% |
| Current assets | 29/58 | €1,400,420 | €1,785,112 | +€384,693 | +27.5% |
| Amounts receivable within one year | 40/41 | €18,001 | €23,825 | +€5,824 | +32.4% |
| Other amounts receivable | 41 | €18,001 | €23,825 | +€5,824 | +32.4% |
| Current investments | 50/53 | €528,011 | €1,320,097 | +€792,086 | +150% |
| Cash at bank and in hand | 54/58 | €686,569 | €273,732 | -€412,837 | -60.1% |
| Deferred charges and accrued income | 490/1 | €167,838 | €167,458 | -€380 | -0.2% |
| Total equity and liabilities | 10/49 | €1,502,829 | €2,040,193 | +€537,363 | +35.8% |
| Equity | 10/15 | €961,259 | €961,259 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €942,659 | €942,659 | = | 0.0% |
| Distributable reserves | 133 | €942,659 | €942,659 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €541,571 | €1,078,934 | +€537,363 | +99.2% |
| Amounts payable after more than one year | 17 | - | €119,017 | +€119,017 | |
| Financial debts | 170/4 | - | €119,017 | +€119,017 | |
| Amounts payable within one year | 42/48 | €541,571 | €959,917 | +€418,346 | +77.2% |
| Current portion of amounts payable after more than one year | 42 | - | €51,299 | +€51,299 | |
| Trade debts | 44 | €5,887 | €1,486 | -€4,401 | -74.8% |
| Suppliers | 440/4 | €5,887 | €1,486 | -€4,401 | -74.8% |
| Taxes, remuneration and social security | 45 | €6,050 | €7,500 | +€1,450 | +24.0% |
| Taxes | 450/3 | €3,750 | €7,500 | +€3,750 | +100% |
| Remuneration and social security | 454/9 | €2,300 | €0 | -€2,300 | -100% |
| Other amounts payable | 47/48 | €529,634 | €899,632 | +€369,998 | +69.9% |
| Turnover | 70 | €634,113 | €643,969 | +€9,856 | +1.6% |
| Non-recurring operating income | 76A | €20,171 | €0 | -€20,171 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €182,276 | €117,751 | -€64,525 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,567 | €46,992 | +€28,425 | +153% |
| Other operating charges | 640/8 | €3,292 | €234 | -€3,058 | -92.9% |
| Non-recurring operating charges | 66A | - | €12,740 | +€12,740 | |
| Gross operating margin | 9900 | €475,728 | €532,844 | +€57,116 | +12.0% |
| Operating profit (loss) | 9901 | €453,869 | €472,878 | +€19,009 | +4.2% |
| Financial income | 75/76B | €7,886 | €13,097 | +€5,212 | +66.1% |
| Recurring financial income | 75 | €7,886 | €13,097 | +€5,212 | +66.1% |
| Financial charges | 65/66B | €1,601 | €5,149 | +€3,548 | +222% |
| Recurring financial charges | 65 | €1,601 | €5,149 | +€3,548 | +222% |
| Profit (loss) for the period before taxes | 9903 | €460,153 | €480,827 | +€20,674 | +4.5% |
| Income taxes | 67/77 | €115,244 | €114,212 | -€1,033 | -0.9% |
| Profit (loss) for the period | 9904 | €344,909 | €366,615 | +€21,706 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €344,909 | €366,615 | +€21,706 | +6.3% |
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 4 November 2026 via checked.be.