DR. JOS CALLENS: what changed
What changed
DR. JOS CALLENS
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€147,221
2024 · €135,190+€12,031
Equity
€652,025
2024 · €552,066+€99,959
Cash
€112,232
2024 · €96,023+€16,209
Balance sheet total
€734,335
2024 · €636,157+€98,178
Largest movements
Assets
- Current investments +€77,128
up €77,128 (+15.4%), from €499,741 to €576,869
- Cash +€16,209
up €16,209 (+16.9%), from €96,023 to €112,232
mainly Net result for the year (+€147,221) and Depreciation (+€4,686)
Equity and liabilities
- Reserves +€99,959
up €99,959 (+18.6%), from €536,136 to €636,095
Income statement
- Gross operating margin +€14,543
up €14,543 (+7.6%), from €191,535 to €206,079
- Taxes +€2,528
up €2,528 (+3.9%), from €64,842 to €67,370
- Financial charges +€2,419
up €2,419 (+42.5%), from €5,697 to €8,116
- Financial income +€2,341
up €2,341 (+11.6%), from €20,198 to €22,539
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
€135,190
Gross operating margin
+€14,543
Depreciation
+€248
Other operating charges
-€154
Financial income
+€2,341
Financial charges
-€2,419
Taxes
-€2,528
Result 2025
€147,221
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
+€143,585
Investment
-€83,032
Financing
-€44,345
Cash 2024
€96,023
From operations (derived)
+€143,585
Net result for the year
+€147,221
Depreciation
+€4,686
Receivables within one year
-€1,066
Deferred charges and accrued income
-€2,558
Trade debts
+€256
Tax, wage and social debts
-€6,996
Other debts
-€1,610
Accrued charges and deferred income
+€3,652
Investment (derived)
-€83,032
Investment in fixed assets (net)
-€5,904
Current investments
-€77,128
Financing
-€44,345
Short-term financial debts
+€2,917
Contributions, distributions and other
-€47,262
Cash 2025
€112,232
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €636,157 | €734,335 | +€98,178 | +15.4% |
| Fixed assets | 21/28 | €12,794 | €14,012 | +€1,218 | +9.5% |
| Tangible fixed assets | 22/27 | €12,794 | €14,012 | +€1,218 | +9.5% |
| Plant, machinery and equipment | 23 | - | €3,686 | +€3,686 | |
| Other tangible fixed assets | 26 | €12,794 | €10,326 | -€2,468 | -19.3% |
| Current assets | 29/58 | €623,363 | €720,323 | +€96,960 | +15.6% |
| Amounts receivable within one year | 40/41 | - | €1,066 | +€1,066 | |
| Other amounts receivable | 41 | - | €1,066 | +€1,066 | |
| Current investments | 50/53 | €499,741 | €576,869 | +€77,128 | +15.4% |
| Cash at bank and in hand | 54/58 | €96,023 | €112,232 | +€16,209 | +16.9% |
| Deferred charges and accrued income | 490/1 | €27,598 | €30,156 | +€2,558 | +9.3% |
| Total equity and liabilities | 10/49 | €636,157 | €734,335 | +€98,178 | +15.4% |
| Equity | 10/15 | €552,066 | €652,025 | +€99,959 | +18.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €536,136 | €636,095 | +€99,959 | +18.6% |
| Distributable reserves | 133 | €536,136 | €636,095 | +€99,959 | +18.6% |
| Profit (loss) carried forward | 14 | €3,530 | €3,530 | = | 0.0% |
| Amounts payable | 17/49 | €84,091 | €82,310 | -€1,781 | -2.1% |
| Amounts payable within one year | 42/48 | €79,589 | €74,156 | -€5,433 | -6.8% |
| Financial debts | 43 | - | €2,917 | +€2,917 | |
| Credit institutions | 430/8 | - | €2,917 | +€2,917 | |
| Trade debts | 44 | €4,990 | €5,246 | +€256 | +5.1% |
| Suppliers | 440/4 | €4,990 | €5,246 | +€256 | +5.1% |
| Taxes, remuneration and social security | 45 | €9,996 | €3,000 | -€6,996 | -70.0% |
| Taxes | 450/3 | €9,996 | €3,000 | -€6,996 | -70.0% |
| Other amounts payable | 47/48 | €64,603 | €62,993 | -€1,610 | -2.5% |
| Accrued charges and deferred income | 492/3 | €4,502 | €8,154 | +€3,652 | +81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,934 | €4,686 | -€248 | -5.0% |
| Other operating charges | 640/8 | €1,071 | €1,225 | +€154 | +14.4% |
| Gross operating margin | 9900 | €191,535 | €206,079 | +€14,543 | +7.6% |
| Operating profit (loss) | 9901 | €185,531 | €200,168 | +€14,637 | +7.9% |
| Financial income | 75/76B | €20,198 | €22,539 | +€2,341 | +11.6% |
| Recurring financial income | 75 | €20,198 | €22,539 | +€2,341 | +11.6% |
| Financial charges | 65/66B | €5,697 | €8,116 | +€2,419 | +42.5% |
| Recurring financial charges | 65 | €5,697 | €8,116 | +€2,419 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €200,032 | €214,590 | +€14,559 | +7.3% |
| Income taxes | 67/77 | €64,842 | €67,370 | +€2,528 | +3.9% |
| Profit (loss) for the period | 9904 | €135,190 | €147,221 | +€12,031 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €135,190 | €147,221 | +€12,031 | +8.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.