Dr. K. Van Pelt: what changed
What changed
Dr. K. Van Pelt
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€709,953
2024 · €667,597+€42,356
Equity
€3.9m
2024 · €3.8m+€149,953
Cash
€759,584
2024 · €418,221+€341,363
Balance sheet total
€4.7m
2024 · €4.4m+€300,264
Largest movements
Assets
- Cash +€341,363
up €341,363 (+81.6%), from €418,221 to €759,584
mainly Net result for the year (+€709,953) and Current investments (+€173,798)
- Current investments -€173,798
down €173,798 (-5.0%), from €3.5m to €3.3m
- Receivables within one year +€135,242
up €135,242 (+32.5%), from €415,750 to €550,992
of which Trade receivables: +€133,589
Equity and liabilities
- Other debts +€159,985
up €159,985 (+27.3%), from €585,804 to €745,789
- Reserves +€149,953
up €149,953 (+4.0%), from €3.7m to €3.9m
of which Distributable reserves: +€149,953
Income statement
- Gross operating margin +€57,761
up €57,761 (+6.3%), from €917,480 to €975,240
- Taxes +€16,279
up €16,279 (+5.3%), from €306,035 to €322,315
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
€667,597
Gross operating margin
+€57,761
Depreciation
-€1,757
Other operating charges
+€84
Financial income
-€7,014
Financial charges
+€9,561
Taxes
-€16,279
Result 2025
€709,953
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
+€739,992
Investment
+€161,371
Financing
-€560,000
Cash 2024
€418,221
From operations (derived)
+€739,992
Net result for the year
+€709,953
Depreciation
+€11,193
Receivables within one year
-€135,242
Deferred charges and accrued income
+€3,777
Trade debts
-€17
Other debts
+€159,985
Accrued charges and deferred income
-€9,657
Investment (derived)
+€161,371
Investment in fixed assets (net)
-€12,427
Current investments
+€173,798
Financing
-€560,000
Contributions, distributions and other
-€560,000
Cash 2025
€759,584
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,375,047 | €4,675,311 | +€300,264 | +6.9% |
| Fixed assets | 21/28 | €45,286 | €46,520 | +€1,234 | +2.7% |
| Tangible fixed assets | 22/27 | €45,286 | €46,520 | +€1,234 | +2.7% |
| Furniture and vehicles | 24 | €38,893 | €29,595 | -€9,298 | -23.9% |
| Other tangible fixed assets | 26 | €6,393 | €16,924 | +€10,532 | +165% |
| Current assets | 29/58 | €4,329,761 | €4,628,791 | +€299,030 | +6.9% |
| Amounts receivable within one year | 40/41 | €415,750 | €550,992 | +€135,242 | +32.5% |
| Trade receivables | 40 | €415,646 | €549,235 | +€133,589 | +32.1% |
| Other amounts receivable | 41 | €104 | €1,758 | +€1,653 | +1,586% |
| Current investments | 50/53 | €3,471,806 | €3,298,008 | -€173,798 | -5.0% |
| Cash at bank and in hand | 54/58 | €418,221 | €759,584 | +€341,363 | +81.6% |
| Deferred charges and accrued income | 490/1 | €23,984 | €20,207 | -€3,777 | -15.7% |
| Total equity and liabilities | 10/49 | €4,375,047 | €4,675,311 | +€300,264 | +6.9% |
| Equity | 10/15 | €3,765,315 | €3,915,268 | +€149,953 | +4.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,719,963 | €3,869,915 | +€149,953 | +4.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,628 | €11,628 | = | 0.0% |
| Distributable reserves | 133 | €3,706,475 | €3,856,428 | +€149,953 | +4.0% |
| Profit (loss) carried forward | 14 | €32,952 | €32,952 | = | 0.0% |
| Amounts payable | 17/49 | €609,732 | €760,043 | +€150,311 | +24.7% |
| Amounts payable within one year | 42/48 | €587,715 | €747,683 | +€159,968 | +27.2% |
| Trade debts | 44 | €853 | €836 | -€17 | -2.0% |
| Suppliers | 440/4 | €853 | €836 | -€17 | -2.0% |
| Taxes, remuneration and social security | 45 | €1,058 | €1,058 | = | 0.0% |
| Taxes | 450/3 | €1,058 | €1,058 | = | 0.0% |
| Other amounts payable | 47/48 | €585,804 | €745,789 | +€159,985 | +27.3% |
| Accrued charges and deferred income | 492/3 | €22,017 | €12,360 | -€9,657 | -43.9% |
| Non-recurring operating income | 76A | €15,000 | €0 | -€15,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,436 | €11,193 | +€1,757 | +18.6% |
| Other operating charges | 640/8 | €1,193 | €1,109 | -€84 | -7.0% |
| Gross operating margin | 9900 | €917,480 | €975,240 | +€57,761 | +6.3% |
| Operating profit (loss) | 9901 | €906,851 | €962,938 | +€56,088 | +6.2% |
| Financial income | 75/76B | €90,631 | €83,617 | -€7,014 | -7.7% |
| Recurring financial income | 75 | €90,631 | €83,617 | -€7,014 | -7.7% |
| Financial charges | 65/66B | €23,850 | €14,288 | -€9,561 | -40.1% |
| Recurring financial charges | 65 | €23,850 | €14,288 | -€9,561 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €973,632 | €1,032,267 | +€58,635 | +6.0% |
| Income taxes | 67/77 | €306,035 | €322,315 | +€16,279 | +5.3% |
| Profit (loss) for the period | 9904 | €667,597 | €709,953 | +€42,356 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €667,597 | €709,953 | +€42,356 | +6.3% |
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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 4 November 2026 via checked.be.