Dr. JÖRGEN JOOS: what changed
What changed
Dr. JÖRGEN JOOS
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€126,973
2024 · €109,017+€17,956
Equity
€950,334
2024 · €923,361+€26,973
Cash
€572,581
2024 · €389,091+€183,489
Balance sheet total
€1.2m
2024 · €1.1m+€139,102
Largest movements
Assets
- Cash +€183,489
up €183,489 (+47.2%), from €389,091 to €572,581
mainly Net result for the year (+€126,973) and Other debts (+€104,093)
- Tangible fixed assets -€41,820
down €41,820 (-15.0%), from €279,153 to €237,333
of which Furniture and vehicles: -€25,921
Equity and liabilities
- Other debts +€104,093
up €104,093 (+89.3%), from €116,520 to €220,614
- Reserves +€26,973
up €26,973 (+3.0%), from €909,101 to €936,074
of which Distributable reserves: +€26,973
Income statement
- Gross operating margin +€31,455
up €31,455 (+15.8%), from €199,587 to €231,043
- Taxes +€9,511
up €9,511 (+20.3%), from €46,956 to €56,467
- Depreciation +€7,772
up €7,772 (+22.8%), from €34,048 to €41,820
- Financial income +€7,547
up €7,547 (+77.0%), from €9,803 to €17,350
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
€109,017
Gross operating margin
+€31,455
Staff costs
-€1,928
Depreciation
-€7,772
Other operating charges
-€513
Financial income
+€7,547
Financial charges
-€1,323
Taxes
-€9,511
Result 2025
€126,973
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
+€283,489
Investment
€0
Financing
-€100,000
Cash 2024
€389,091
From operations (derived)
+€283,489
Net result for the year
+€126,973
Depreciation
+€41,820
Deferred charges and accrued income
+€2,568
Trade debts
+€52
Tax, wage and social debts
+€7,389
Other debts
+€104,093
Accrued charges and deferred income
+€594
Financing
-€100,000
Contributions, distributions and other
-€100,000
Cash 2025
€572,581
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,072,802 | €1,211,904 | +€139,102 | +13.0% |
| Fixed assets | 21/28 | €279,253 | €237,433 | -€41,820 | -15.0% |
| Tangible fixed assets | 22/27 | €279,153 | €237,333 | -€41,820 | -15.0% |
| Land and buildings | 22 | €166,956 | €152,816 | -€14,140 | -8.5% |
| Plant, machinery and equipment | 23 | €3,550 | €1,791 | -€1,758 | -49.5% |
| Furniture and vehicles | 24 | €108,648 | €82,726 | -€25,921 | -23.9% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €793,549 | €974,470 | +€180,922 | +22.8% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Current investments | 50/53 | €400,000 | €400,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €389,091 | €572,581 | +€183,489 | +47.2% |
| Deferred charges and accrued income | 490/1 | €4,457 | €1,890 | -€2,568 | -57.6% |
| Total equity and liabilities | 10/49 | €1,072,802 | €1,211,904 | +€139,102 | +13.0% |
| Equity | 10/15 | €923,361 | €950,334 | +€26,973 | +2.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €909,101 | €936,074 | +€26,973 | +3.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €38,007 | €38,007 | = | 0.0% |
| Distributable reserves | 133 | €871,094 | €898,068 | +€26,973 | +3.1% |
| Profit (loss) carried forward | 14 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €149,441 | €261,569 | +€112,128 | +75.0% |
| Amounts payable within one year | 42/48 | €140,631 | €252,164 | +€111,534 | +79.3% |
| Trade debts | 44 | €3,626 | €3,678 | +€52 | +1.4% |
| Suppliers | 440/4 | €3,626 | €3,678 | +€52 | +1.4% |
| Taxes, remuneration and social security | 45 | €20,485 | €27,873 | +€7,389 | +36.1% |
| Taxes | 450/3 | €19,163 | €26,353 | +€7,189 | +37.5% |
| Remuneration and social security | 454/9 | €1,321 | €1,521 | +€199 | +15.1% |
| Other amounts payable | 47/48 | €116,520 | €220,614 | +€104,093 | +89.3% |
| Accrued charges and deferred income | 492/3 | €8,811 | €9,405 | +€594 | +6.7% |
| Remuneration, social security and pensions | 62 | €9,488 | €11,417 | +€1,928 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,048 | €41,820 | +€7,772 | +22.8% |
| Other operating charges | 640/8 | €1,953 | €2,466 | +€513 | +26.3% |
| Gross operating margin | 9900 | €199,587 | €231,043 | +€31,455 | +15.8% |
| Operating profit (loss) | 9901 | €154,098 | €175,340 | +€21,243 | +13.8% |
| Financial income | 75/76B | €9,803 | €17,350 | +€7,547 | +77.0% |
| Recurring financial income | 75 | €9,803 | €17,350 | +€7,547 | +77.0% |
| Financial charges | 65/66B | €7,928 | €9,251 | +€1,323 | +16.7% |
| Recurring financial charges | 65 | €7,928 | €9,251 | +€1,323 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €155,973 | €183,440 | +€27,467 | +17.6% |
| Income taxes | 67/77 | €46,956 | €56,467 | +€9,511 | +20.3% |
| Profit (loss) for the period | 9904 | €109,017 | €126,973 | +€17,956 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €109,017 | €126,973 | +€17,956 | +16.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.