DR. JOHAN VIJGEN: what changed
What changed
DR. JOHAN VIJGEN
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€230,670
2024 · €184,022+€46,647
Equity
€2.5m
2024 · €2.3m+€227,783
Cash
€255,191
2024 · €113,670+€141,520
Balance sheet total
€3.4m
2024 · €3.3m+€76,349
Largest movements
Assets
- Cash +€141,520
up €141,520 (+125%), from €113,670 to €255,191
mainly Net result for the year (+€230,670) and Depreciation (+€131,268)
- Tangible fixed assets -€126,196
down €126,196 (-4.9%), from €2.6m to €2.4m
of which Land and buildings: -€93,855
- Receivables after one year +€35,000
up €35,000 (+15.6%), from €224,000 to €259,000
Equity and liabilities
- Reserves +€230,670
up €230,670 (+15.0%), from €1.5m to €1.8m
of which Distributable reserves: +€230,670
- Debts after one year -€164,743
down €164,743 (-23.9%), from €689,610 to €524,868
- Tax, wage and social debts +€43,086
up €43,086 (+178%), from €24,161 to €67,248
of which Taxes: +€43,086
Income statement
- Gross operating margin +€108,249
up €108,249 (+26.3%), from €412,250 to €520,499
- Taxes +€51,213
up €51,213 (+57.9%), from €88,390 to €139,603
- Depreciation +€12,865
up €12,865 (+10.9%), from €118,404 to €131,268
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
€184,022
Gross operating margin
+€108,249
Staff costs
+€637
Depreciation
-€12,865
Other operating charges
-€500
Financial income
+€915
Financial charges
+€1,423
Taxes
-€51,213
Result 2025
€230,670
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
+€312,171
Investment
-€5,073
Financing
-€165,578
Cash 2024
€113,670
From operations (derived)
+€312,171
Net result for the year
+€230,670
Depreciation
+€131,268
Receivables after one year
-€35,000
Receivables within one year
-€20,589
Deferred charges and accrued income
-€5,436
Provisions
-€962
Trade debts
-€26,092
Tax, wage and social debts
+€43,086
Other debts
-€4,774
Investment (derived)
-€5,073
Investment in fixed assets (net)
-€5,073
Financing
-€165,578
Debts after one year
-€164,743
Current portion of long-term debt
+€2,052
Contributions, distributions and other
-€2,887
Cash 2025
€255,191
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,273,932 | €3,350,282 | +€76,349 | +2.3% |
| Fixed assets | 21/28 | €2,561,153 | €2,434,957 | -€126,196 | -4.9% |
| Tangible fixed assets | 22/27 | €2,557,253 | €2,431,057 | -€126,196 | -4.9% |
| Land and buildings | 22 | €2,452,320 | €2,358,465 | -€93,855 | -3.8% |
| Plant, machinery and equipment | 23 | €42,402 | €31,909 | -€10,493 | -24.7% |
| Furniture and vehicles | 24 | €34,738 | €15,895 | -€18,843 | -54.2% |
| Other tangible fixed assets | 26 | €27,793 | €24,789 | -€3,004 | -10.8% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €712,779 | €915,324 | +€202,545 | +28.4% |
| Amounts receivable after more than one year | 29 | €224,000 | €259,000 | +€35,000 | +15.6% |
| Other amounts receivable | 291 | €224,000 | €259,000 | +€35,000 | +15.6% |
| Amounts receivable within one year | 40/41 | €336,243 | €356,831 | +€20,589 | +6.1% |
| Trade receivables | 40 | €333,671 | €355,426 | +€21,755 | +6.5% |
| Other amounts receivable | 41 | €2,572 | €1,405 | -€1,167 | -45.4% |
| Cash at bank and in hand | 54/58 | €113,670 | €255,191 | +€141,520 | +125% |
| Deferred charges and accrued income | 490/1 | €38,867 | €44,303 | +€5,436 | +14.0% |
| Total equity and liabilities | 10/49 | €3,273,932 | €3,350,282 | +€76,349 | +2.3% |
| Equity | 10/15 | €2,320,032 | €2,547,815 | +€227,783 | +9.8% |
| Contributions | 10/11 | €705,808 | €705,808 | = | 0.0% |
| Reserves | 13 | €1,541,245 | €1,771,915 | +€230,670 | +15.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,541,245 | €1,771,915 | +€230,670 | +15.0% |
| Investment grants | 15 | €72,979 | €70,092 | -€2,887 | -4.0% |
| Provisions and deferred taxes | 16 | €24,326 | €23,364 | -€962 | -4.0% |
| Deferred taxes | 168 | €24,326 | €23,364 | -€962 | -4.0% |
| Amounts payable | 17/49 | €929,574 | €779,103 | -€150,471 | -16.2% |
| Amounts payable after more than one year | 17 | €689,610 | €524,868 | -€164,743 | -23.9% |
| Financial debts | 170/4 | €689,610 | €524,868 | -€164,743 | -23.9% |
| Amounts payable within one year | 42/48 | €239,964 | €254,236 | +€14,272 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €154,136 | €156,188 | +€2,052 | +1.3% |
| Trade debts | 44 | €51,918 | €25,827 | -€26,092 | -50.3% |
| Suppliers | 440/4 | €51,918 | €25,827 | -€26,092 | -50.3% |
| Taxes, remuneration and social security | 45 | €24,161 | €67,248 | +€43,086 | +178% |
| Taxes | 450/3 | €24,161 | €67,248 | +€43,086 | +178% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,748 | €4,973 | -€4,774 | -49.0% |
| Non-recurring operating income | 76A | - | €2,073 | +€2,073 | |
| Remuneration, social security and pensions | 62 | €657 | €20 | -€637 | -97.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,404 | €131,268 | +€12,865 | +10.9% |
| Other operating charges | 640/8 | €7,526 | €8,026 | +€500 | +6.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €412,250 | €520,499 | +€108,249 | +26.3% |
| Operating profit (loss) | 9901 | €285,663 | €381,185 | +€95,522 | +33.4% |
| Financial income | 75/76B | €3,937 | €4,852 | +€915 | +23.3% |
| Recurring financial income | 75 | €3,937 | €4,852 | +€915 | +23.3% |
| Financial charges | 65/66B | €18,150 | €16,726 | -€1,423 | -7.8% |
| Recurring financial charges | 65 | €18,150 | €16,726 | -€1,423 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €271,450 | €369,311 | +€97,861 | +36.1% |
| Transfer from deferred taxes | 780 | €962 | €962 | = | 0.0% |
| Income taxes | 67/77 | €88,390 | €139,603 | +€51,213 | +57.9% |
| Profit (loss) for the period | 9904 | €184,022 | €230,670 | +€46,647 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €184,022 | €230,670 | +€46,647 | +25.3% |
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 3 November 2026 via checked.be.