DR. JOHAN BOSSCHAERT: 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. JOHAN BOSSCHAERT
NACE 86.220, Specialist medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€326,534
2024 · €235,827+€90,707
Equity
€1.4m
2024 · €1.3m+€143,968
Cash
€22,003
2024 · €27,240-€5,236
Balance sheet total
€1.5m
2024 · €1.4m+€119,069
Largest movements
Assets
- Current investments +€203,199
up €203,199 (+36.6%), from €555,252 to €758,450
- Tangible fixed assets -€77,896
down €77,896 (-9.4%), from €832,505 to €754,609
of which Other tangible fixed assets: -€55,168
Equity and liabilities
- Reserves +€143,600
up €143,600 (+11.3%), from €1.3m to €1.4m
Income statement
- Financial income +€105,771
up €105,771 (+2,403%), from €4,401 to €110,171
- Taxes +€9,353
up €9,353 (+8.8%), from €106,147 to €115,500
- Gross operating margin -€4,860
down €4,860 (-1.1%), from €430,389 to €425,529
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
€235,827
Gross operating margin
-€4,860
Depreciation
+€266
Other operating charges
-€1,944
Financial income
+€105,771
Financial charges
+€828
Taxes
-€9,353
Result 2025
€326,534
raises the resultlowers the result
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
+€405,068
Investment
-€203,207
Financing
-€207,097
Cash 2024
€27,240
From operations (derived)
+€405,068
Net result for the year
+€326,534
Depreciation
+€77,896
Deferred charges and accrued income
+€1,006
Trade debts
-€400
Tax, wage and social debts
+€10,485
Other debts
-€9,085
Accrued charges and deferred income
-€1,369
Investment (derived)
-€203,207
Investment in fixed assets (net)
-€8
Current investments
-€203,199
Financing
-€207,097
Debts after one year
-€13,541
Current portion of long-term debt
-€10,990
Contributions, distributions and other
-€182,566
Cash 2025
€22,003
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,419,935 | €1,539,004 | +€119,069 | +8.4% |
| Fixed assets | 21/28 | €834,033 | €756,146 | -€77,888 | -9.3% |
| Tangible fixed assets | 22/27 | €832,505 | €754,609 | -€77,896 | -9.4% |
| Furniture and vehicles | 24 | €33,016 | €10,288 | -€22,729 | -68.8% |
| Other tangible fixed assets | 26 | €799,489 | €744,321 | -€55,168 | -6.9% |
| Financial fixed assets | 28 | €1,528 | €1,537 | +€8 | +0.6% |
| Current assets | 29/58 | €585,902 | €782,859 | +€196,956 | +33.6% |
| Current investments | 50/53 | €555,252 | €758,450 | +€203,199 | +36.6% |
| Cash at bank and in hand | 54/58 | €27,240 | €22,003 | -€5,236 | -19.2% |
| Deferred charges and accrued income | 490/1 | €3,411 | €2,405 | -€1,006 | -29.5% |
| Total equity and liabilities | 10/49 | €1,419,935 | €1,539,004 | +€119,069 | +8.4% |
| Equity | 10/15 | €1,286,584 | €1,430,552 | +€143,968 | +11.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,273,905 | €1,417,505 | +€143,600 | +11.3% |
| Distributable reserves | 133 | €1,273,905 | €1,417,505 | +€143,600 | +11.3% |
| Profit (loss) carried forward | 14 | €279 | €647 | +€368 | +132% |
| Amounts payable | 17/49 | €133,352 | €108,452 | -€24,900 | -18.7% |
| Amounts payable after more than one year | 17 | €18,311 | €4,770 | -€13,541 | -74.0% |
| Financial debts | 170/4 | €11,118 | - | -€11,118 | |
| Other amounts payable | 178/9 | €7,193 | €4,770 | -€2,423 | -33.7% |
| Amounts payable within one year | 42/48 | €111,686 | €101,696 | -€9,990 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €22,108 | €11,118 | -€10,990 | -49.7% |
| Trade debts | 44 | €1,613 | €1,213 | -€400 | -24.8% |
| Suppliers | 440/4 | €1,613 | €1,213 | -€400 | -24.8% |
| Taxes, remuneration and social security | 45 | €26,150 | €36,635 | +€10,485 | +40.1% |
| Taxes | 450/3 | €26,150 | €36,635 | +€10,485 | +40.1% |
| Other amounts payable | 47/48 | €61,815 | €52,730 | -€9,085 | -14.7% |
| Accrued charges and deferred income | 492/3 | €3,355 | €1,986 | -€1,369 | -40.8% |
| Non-recurring operating income | 76A | - | €2,152 | +€2,152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,162 | €77,896 | -€266 | -0.3% |
| Other operating charges | 640/8 | €9,717 | €11,661 | +€1,944 | +20.0% |
| Gross operating margin | 9900 | €430,389 | €425,529 | -€4,860 | -1.1% |
| Operating profit (loss) | 9901 | €342,509 | €335,971 | -€6,538 | -1.9% |
| Financial income | 75/76B | €4,401 | €110,171 | +€105,771 | +2,403% |
| Recurring financial income | 75 | €4,401 | €110,171 | +€105,771 | +2,403% |
| Financial charges | 65/66B | €4,936 | €4,108 | -€828 | -16.8% |
| Recurring financial charges | 65 | €4,936 | €4,108 | -€828 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €341,974 | €442,034 | +€100,060 | +29.3% |
| Income taxes | 67/77 | €106,147 | €115,500 | +€9,353 | +8.8% |
| Profit (loss) for the period | 9904 | €235,827 | €326,534 | +€90,707 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €235,827 | €326,534 | +€90,707 | +38.5% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.