Dr. Kenneth Vandersteen: what changed
What changed
Dr. Kenneth Vandersteen
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€57,358
2024 · €59,007-€1,649
Equity
€5,113
2024 · €120,113-€115,000
Cash
€56,277
2024 · €143,555-€87,278
Balance sheet total
€73,643
2024 · €159,094-€85,451
Largest movements
Assets
- Cash -€87,278
down €87,278 (-60.8%), from €143,555 to €56,277
mainly Contributions, distributions and other (-€172,358) and Tax, wage and social debts (-€20,708)
- Deferred charges and accrued income +€3,350
up €3,350 (+52.2%), from €6,412 to €9,763
Equity and liabilities
- Reserves -€115,000
down €115,000 (-97.8%), from €117,613 to €2,613
- Other debts +€50,181
up €50,181 (+3,070%), from €1,635 to €51,816
- Tax, wage and social debts -€20,708
down €20,708 (-69.0%), from €30,009 to €9,301
Income statement
- Gross operating margin -€1,206
down €1,206 (-1.6%), from €75,743 to €74,537
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
€59,007
Gross operating margin
-€1,206
Depreciation
-€469
Other operating charges
-€403
Financial income
-€1
Financial charges
-€29
Taxes
+€458
Result 2025
€57,358
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
+€85,080
Investment
€0
Financing
-€172,358
Cash 2024
€143,555
From operations (derived)
+€85,080
Net result for the year
+€57,358
Depreciation
+€1,524
Deferred charges and accrued income
-€3,350
Trade debts
+€76
Tax, wage and social debts
-€20,708
Other debts
+€50,181
Financing
-€172,358
Contributions, distributions and other
-€172,358
Cash 2025
€56,277
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,094 | €73,643 | -€85,451 | -53.7% |
| Fixed assets | 21/28 | €4,778 | €3,255 | -€1,524 | -31.9% |
| Tangible fixed assets | 22/27 | €4,778 | €3,255 | -€1,524 | -31.9% |
| Plant, machinery and equipment | 23 | €4,778 | €3,255 | -€1,524 | -31.9% |
| Current assets | 29/58 | €154,316 | €70,388 | -€83,928 | -54.4% |
| Amounts receivable within one year | 40/41 | €4,349 | €4,349 | = | 0.0% |
| Other amounts receivable | 41 | €4,349 | €4,349 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €143,555 | €56,277 | -€87,278 | -60.8% |
| Deferred charges and accrued income | 490/1 | €6,412 | €9,763 | +€3,350 | +52.2% |
| Total equity and liabilities | 10/49 | €159,094 | €73,643 | -€85,451 | -53.7% |
| Equity | 10/15 | €120,113 | €5,113 | -€115,000 | -95.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €117,613 | €2,613 | -€115,000 | -97.8% |
| Distributable reserves | 133 | €117,613 | €2,613 | -€115,000 | -97.8% |
| Amounts payable | 17/49 | €38,981 | €68,530 | +€29,549 | +75.8% |
| Amounts payable within one year | 42/48 | €31,981 | €61,530 | +€29,549 | +92.4% |
| Trade debts | 44 | €337 | €413 | +€76 | +22.4% |
| Suppliers | 440/4 | €337 | €413 | +€76 | +22.4% |
| Taxes, remuneration and social security | 45 | €30,009 | €9,301 | -€20,708 | -69.0% |
| Taxes | 450/3 | €30,009 | €9,301 | -€20,708 | -69.0% |
| Other amounts payable | 47/48 | €1,635 | €51,816 | +€50,181 | +3,070% |
| Accrued charges and deferred income | 492/3 | €7,000 | €7,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,055 | €1,524 | +€469 | +44.5% |
| Other operating charges | 640/8 | €160 | €563 | +€403 | +251% |
| Gross operating margin | 9900 | €75,743 | €74,537 | -€1,206 | -1.6% |
| Operating profit (loss) | 9901 | €74,528 | €72,450 | -€2,078 | -2.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €366 | €395 | +€29 | +7.8% |
| Recurring financial charges | 65 | €366 | €395 | +€29 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €74,163 | €72,055 | -€2,107 | -2.8% |
| Income taxes | 67/77 | €15,156 | €14,697 | -€458 | -3.0% |
| Profit (loss) for the period | 9904 | €59,007 | €57,358 | -€1,649 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,007 | €57,358 | -€1,649 | -2.8% |
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 4 November 2026 via checked.be.