Dr. Jochen Decaestecker: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
Dr. Jochen Decaestecker
NACE 86.220, Specialist medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€117,944
2024 · €127,522-€9,578
Equity
€612,480
2024 · €560,035+€52,444
Cash
€37,471
2024 · €33,702+€3,769
Balance sheet total
€748,901
2024 · €740,726+€8,175
Largest movements
Assets
- Tangible fixed assets -€45,820
down €45,820 (-11.8%), from €388,864 to €343,045
of which Land and buildings: -€29,047
- Receivables within one year +€29,265
up €29,265 (+12.2%), from €239,286 to €268,552
of which Other amounts receivable: +€27,902
- Current investments +€21,939
up €21,939 (+29.7%), from €73,744 to €95,682
Equity and liabilities
- Reserves +€51,500
up €51,500 (+12.4%), from €416,500 to €468,000
of which Distributable reserves: +€51,500
- Debts after one year -€48,953
down €48,953 (-94.8%), from €51,620 to €2,667
- Other debts +€34,500
up €34,500 (+111%), from €31,000 to €65,500
- Tax, wage and social debts -€23,381
down €23,381 (-100%), from €23,381 to €0
Income statement
- Gross operating margin -€6,451
down €6,451 (-2.7%), from €242,414 to €235,963
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€127,522
Gross operating margin
-€6,451
Depreciation
+€436
Other operating charges
-€70
Other operating items
-€3,100
Financial income
-€379
Financial charges
+€1,982
Taxes
-€1,996
Result 2025
€117,944
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€147,404
Investment
-€24,307
Financing
-€119,328
Cash 2024
€33,702
From operations (derived)
+€147,404
Net result for the year
+€117,944
Depreciation
+€48,188
Receivables within one year
-€29,265
Deferred charges and accrued income
+€978
Trade debts
-€1,560
Tax, wage and social debts
-€23,381
Other debts
+€34,500
Investment (derived)
-€24,307
Investment in fixed assets (net)
-€2,368
Current investments
-€21,939
Financing
-€119,328
Debts after one year
-€48,953
Current portion of long-term debt
-€6,555
Short-term financial debts
+€1,680
Contributions, distributions and other
-€65,500
Cash 2025
€37,471
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €740,726 | €748,901 | +€8,175 | +1.1% |
| Fixed assets | 21/28 | €389,405 | €343,585 | -€45,820 | -11.8% |
| Tangible fixed assets | 22/27 | €388,864 | €343,045 | -€45,820 | -11.8% |
| Land and buildings | 22 | €326,107 | €297,060 | -€29,047 | -8.9% |
| Plant, machinery and equipment | 23 | €17,670 | €17,192 | -€477 | -2.7% |
| Furniture and vehicles | 24 | €45,087 | €28,792 | -€16,295 | -36.1% |
| Financial fixed assets | 28 | €541 | €541 | = | 0.0% |
| Current assets | 29/58 | €351,322 | €405,316 | +€53,995 | +15.4% |
| Amounts receivable within one year | 40/41 | €239,286 | €268,552 | +€29,265 | +12.2% |
| Trade receivables | 40 | - | €1,363 | +€1,363 | |
| Other amounts receivable | 41 | €239,286 | €267,189 | +€27,902 | +11.7% |
| Current investments | 50/53 | €73,744 | €95,682 | +€21,939 | +29.7% |
| Cash at bank and in hand | 54/58 | €33,702 | €37,471 | +€3,769 | +11.2% |
| Deferred charges and accrued income | 490/1 | €4,589 | €3,611 | -€978 | -21.3% |
| Total equity and liabilities | 10/49 | €740,726 | €748,901 | +€8,175 | +1.1% |
| Equity | 10/15 | €560,035 | €612,480 | +€52,444 | +9.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €416,500 | €468,000 | +€51,500 | +12.4% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €411,500 | €463,000 | +€51,500 | +12.5% |
| Profit (loss) carried forward | 14 | €93,535 | €94,480 | +€944 | +1.0% |
| Amounts payable | 17/49 | €180,691 | €136,422 | -€44,269 | -24.5% |
| Amounts payable after more than one year | 17 | €51,620 | €2,667 | -€48,953 | -94.8% |
| Financial debts | 170/4 | €51,620 | €2,667 | -€48,953 | -94.8% |
| Amounts payable within one year | 42/48 | €125,071 | €129,755 | +€4,684 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €68,606 | €62,051 | -€6,555 | -9.6% |
| Financial debts | 43 | €15 | €1,695 | +€1,680 | +10,843% |
| Credit institutions | 430/8 | €15 | €1,695 | +€1,680 | +10,843% |
| Trade debts | 44 | €2,069 | €508 | -€1,560 | -75.4% |
| Suppliers | 440/4 | €2,069 | €508 | -€1,560 | -75.4% |
| Taxes, remuneration and social security | 45 | €23,381 | €0 | -€23,381 | -100% |
| Taxes | 450/3 | €23,381 | €0 | -€23,381 | -100% |
| Other amounts payable | 47/48 | €31,000 | €65,500 | +€34,500 | +111% |
| Accrued charges and deferred income | 492/3 | €4,000 | €4,000 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | €990 | +€990 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,624 | €48,188 | -€436 | -0.9% |
| Other operating charges | 640/8 | €4,480 | €4,550 | +€70 | +1.6% |
| Non-recurring operating charges | 66A | - | €3,100 | +€3,100 | |
| Gross operating margin | 9900 | €242,414 | €235,963 | -€6,451 | -2.7% |
| Operating profit (loss) | 9901 | €189,311 | €180,126 | -€9,185 | -4.9% |
| Financial income | 75/76B | €3,724 | €3,345 | -€379 | -10.2% |
| Recurring financial income | 75 | €3,724 | €3,345 | -€379 | -10.2% |
| Financial charges | 65/66B | €5,749 | €3,767 | -€1,982 | -34.5% |
| Recurring financial charges | 65 | €5,749 | €3,767 | -€1,982 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €187,286 | €179,704 | -€7,582 | -4.0% |
| Income taxes | 67/77 | €59,764 | €61,760 | +€1,996 | +3.3% |
| Profit (loss) for the period | 9904 | €127,522 | €117,944 | -€9,578 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €127,522 | €117,944 | -€9,578 | -7.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.