DR. JORN ROBIJN: what changed
What changed
DR. JORN ROBIJN
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€225,951
2024 · €194,631+€31,319
Equity
€1.1m
2024 · €884,370+€225,951
Cash
€253,532
2024 · €144,104+€109,427
Balance sheet total
€1.4m
2024 · €1.3m+€176,284
Largest movements
Assets
- Cash +€109,427
up €109,427 (+75.9%), from €144,104 to €253,532
mainly Net result for the year (+€225,951) and Depreciation (+€64,903)
- Receivables within one year +€72,583
up €72,583 (+1,055%), from €6,878 to €79,461
- Current investments +€59,764
up €59,764 (+20.0%), from €298,344 to €358,108
- Deferred charges and accrued income -€35,427
down €35,427 (-26.3%), from €134,451 to €99,024
- Tangible fixed assets -€30,064
down €30,064 (-10.8%), from €277,422 to €247,358
of which Land and buildings: -€50,862
Equity and liabilities
- Reserves +€225,951
up €225,951 (+25.9%), from €871,970 to €1.1m
- Debts after one year -€47,556
down €47,556 (-15.4%), from €309,698 to €262,142
Income statement
- Gross operating margin +€23,842
up €23,842 (+6.7%), from €356,322 to €380,164
- Financial charges -€10,835
down €10,835 (-68.9%), from €15,720 to €4,885
- Taxes +€5,061
up €5,061 (+5.5%), from €91,943 to €97,004
- Financial income +€4,173
up €4,173 (+33.3%), from €12,515 to €16,688
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
€194,631
Gross operating margin
+€23,842
Depreciation
-€2,522
Other operating charges
+€53
Financial income
+€4,173
Financial charges
+€10,835
Taxes
-€5,061
Result 2025
€225,951
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
+€250,498
Investment
-€94,603
Financing
-€46,468
Cash 2024
€144,104
From operations (derived)
+€250,498
Net result for the year
+€225,951
Depreciation
+€64,903
Receivables within one year
-€72,583
Deferred charges and accrued income
+€35,427
Trade debts
-€7,385
Tax, wage and social debts
+€5,708
Other debts
-€1,522
Investment (derived)
-€94,603
Investment in fixed assets (net)
-€34,839
Current investments
-€59,764
Financing
-€46,468
Debts after one year
-€47,556
Current portion of long-term debt
+€1,793
Short-term financial debts
-€705
Cash 2025
€253,532
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,261,199 | €1,437,483 | +€176,284 | +14.0% |
| Fixed assets | 21/28 | €277,422 | €247,358 | -€30,064 | -10.8% |
| Tangible fixed assets | 22/27 | €277,422 | €247,358 | -€30,064 | -10.8% |
| Land and buildings | 22 | €250,450 | €199,588 | -€50,862 | -20.3% |
| Plant, machinery and equipment | 23 | €896 | €9,377 | +€8,481 | +947% |
| Furniture and vehicles | 24 | €13,346 | €27,767 | +€14,421 | +108% |
| Other tangible fixed assets | 26 | €12,730 | €10,626 | -€2,104 | -16.5% |
| Current assets | 29/58 | €983,777 | €1,190,125 | +€206,348 | +21.0% |
| Amounts receivable after more than one year | 29 | €400,000 | €400,000 | = | 0.0% |
| Other amounts receivable | 291 | €400,000 | €400,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,878 | €79,461 | +€72,583 | +1,055% |
| Other amounts receivable | 41 | €6,878 | €79,461 | +€72,583 | +1,055% |
| Current investments | 50/53 | €298,344 | €358,108 | +€59,764 | +20.0% |
| Cash at bank and in hand | 54/58 | €144,104 | €253,532 | +€109,427 | +75.9% |
| Deferred charges and accrued income | 490/1 | €134,451 | €99,024 | -€35,427 | -26.3% |
| Total equity and liabilities | 10/49 | €1,261,199 | €1,437,483 | +€176,284 | +14.0% |
| Equity | 10/15 | €884,370 | €1,110,320 | +€225,951 | +25.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €871,970 | €1,097,920 | +€225,951 | +25.9% |
| Distributable reserves | 133 | €871,970 | €1,097,920 | +€225,951 | +25.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €376,829 | €327,163 | -€49,667 | -13.2% |
| Amounts payable after more than one year | 17 | €309,698 | €262,142 | -€47,556 | -15.4% |
| Financial debts | 170/4 | €309,698 | €262,142 | -€47,556 | -15.4% |
| Amounts payable within one year | 42/48 | €67,132 | €65,021 | -€2,111 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €45,762 | €47,556 | +€1,793 | +3.9% |
| Financial debts | 43 | €705 | €0 | -€705 | -100% |
| Other loans | 439 | €705 | €0 | -€705 | -100% |
| Trade debts | 44 | €13,023 | €5,638 | -€7,385 | -56.7% |
| Suppliers | 440/4 | €13,023 | €5,638 | -€7,385 | -56.7% |
| Taxes, remuneration and social security | 45 | €6,119 | €11,827 | +€5,708 | +93.3% |
| Taxes | 450/3 | €6,119 | €11,827 | +€5,708 | +93.3% |
| Other amounts payable | 47/48 | €1,522 | €0 | -€1,522 | -100% |
| Non-recurring operating income | 76A | €33,997 | €0 | -€33,997 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,380 | €64,903 | +€2,522 | +4.0% |
| Other operating charges | 640/8 | €4,163 | €4,109 | -€53 | -1.3% |
| Gross operating margin | 9900 | €356,322 | €380,164 | +€23,842 | +6.7% |
| Operating profit (loss) | 9901 | €289,779 | €311,152 | +€21,373 | +7.4% |
| Financial income | 75/76B | €12,515 | €16,688 | +€4,173 | +33.3% |
| Recurring financial income | 75 | €12,515 | €16,688 | +€4,173 | +33.3% |
| Financial charges | 65/66B | €15,720 | €4,885 | -€10,835 | -68.9% |
| Recurring financial charges | 65 | €15,720 | €4,885 | -€10,835 | -68.9% |
| Profit (loss) for the period before taxes | 9903 | €286,574 | €322,955 | +€36,381 | +12.7% |
| Income taxes | 67/77 | €91,943 | €97,004 | +€5,061 | +5.5% |
| Profit (loss) for the period | 9904 | €194,631 | €225,951 | +€31,319 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €194,631 | €225,951 | +€31,319 | +16.1% |
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 5 November 2026 via checked.be.