DR. KRIS BAYENS: what changed
What changed
DR. KRIS BAYENS
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€202,272
2024 · €185,344+€16,928
Equity
€1.2m
2024 · €1.0m+€202,272
Cash
€363,045
2024 · €293,256+€69,789
Balance sheet total
€1.4m
2024 · €1.2m+€203,351
Largest movements
Assets
- Current investments +€213,905
up €213,905 (+29.4%), from €727,700 to €941,606
- Cash +€69,789
up €69,789 (+23.8%), from €293,256 to €363,045
mainly Net result for the year (+€202,272) and Receivables within one year (+€59,145)
- Receivables within one year -€59,145
down €59,145 (-49.2%), from €120,243 to €61,098
- Deferred charges and accrued income -€18,151
down €18,151 (-92.0%), from €19,721 to €1,570
Equity and liabilities
- Reserves +€202,272
up €202,272 (+21.0%), from €961,956 to €1.2m
Income statement
- Depreciation -€20,501
down €20,501 (-70.4%), from €29,114 to €8,613
- Financial income +€8,392
up €8,392 (+43.5%), from €19,278 to €27,670
- Gross operating margin -€8,205
down €8,205 (-2.8%), from €291,339 to €283,134
- Taxes +€3,299
up €3,299 (+3.7%), from €88,610 to €91,909
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
€185,344
Gross operating margin
-€8,205
Staff costs
-€745
Depreciation
+€20,501
Other operating charges
+€1,404
Financial income
+€8,392
Financial charges
-€1,121
Taxes
-€3,299
Result 2025
€202,272
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
+€289,259
Investment
-€219,471
Financing
€0
Cash 2024
€293,256
From operations (derived)
+€289,259
Net result for the year
+€202,272
Depreciation
+€8,613
Receivables within one year
+€59,145
Deferred charges and accrued income
+€18,151
Trade debts
-€3,180
Tax, wage and social debts
+€8,810
Other debts
-€4,552
Investment (derived)
-€219,471
Investment in fixed assets (net)
-€5,565
Current investments
-€213,905
Cash 2025
€363,045
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,191,184 | €1,394,535 | +€203,351 | +17.1% |
| Fixed assets | 21/28 | €30,264 | €27,216 | -€3,048 | -10.1% |
| Tangible fixed assets | 22/27 | €29,264 | €26,216 | -€3,048 | -10.4% |
| Land and buildings | 22 | €6,359 | €4,801 | -€1,558 | -24.5% |
| Plant, machinery and equipment | 23 | €829 | €559 | -€270 | -32.6% |
| Furniture and vehicles | 24 | €2,288 | €2,707 | +€419 | +18.3% |
| Other tangible fixed assets | 26 | €19,788 | €18,150 | -€1,638 | -8.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,160,920 | €1,367,318 | +€206,398 | +17.8% |
| Amounts receivable within one year | 40/41 | €120,243 | €61,098 | -€59,145 | -49.2% |
| Other amounts receivable | 41 | €120,243 | €61,098 | -€59,145 | -49.2% |
| Current investments | 50/53 | €727,700 | €941,606 | +€213,905 | +29.4% |
| Cash at bank and in hand | 54/58 | €293,256 | €363,045 | +€69,789 | +23.8% |
| Deferred charges and accrued income | 490/1 | €19,721 | €1,570 | -€18,151 | -92.0% |
| Total equity and liabilities | 10/49 | €1,191,184 | €1,394,535 | +€203,351 | +17.1% |
| Equity | 10/15 | €1,011,656 | €1,213,928 | +€202,272 | +20.0% |
| Contributions | 10/11 | €49,700 | €49,700 | = | 0.0% |
| Reserves | 13 | €961,956 | €1,164,228 | +€202,272 | +21.0% |
| Distributable reserves | 133 | €961,956 | €1,164,228 | +€202,272 | +21.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €179,529 | €180,607 | +€1,078 | +0.6% |
| Amounts payable within one year | 42/48 | €179,529 | €180,607 | +€1,078 | +0.6% |
| Trade debts | 44 | €10,924 | €7,744 | -€3,180 | -29.1% |
| Suppliers | 440/4 | €10,924 | €7,744 | -€3,180 | -29.1% |
| Taxes, remuneration and social security | 45 | €16,913 | €25,723 | +€8,810 | +52.1% |
| Taxes | 450/3 | €16,913 | €25,723 | +€8,810 | +52.1% |
| Other amounts payable | 47/48 | €151,691 | €147,140 | -€4,552 | -3.0% |
| Non-recurring operating income | 76A | €60,000 | €0 | -€60,000 | -100% |
| Remuneration, social security and pensions | 62 | €785 | €1,529 | +€745 | +94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,114 | €8,613 | -€20,501 | -70.4% |
| Other operating charges | 640/8 | €2,826 | €1,422 | -€1,404 | -49.7% |
| Gross operating margin | 9900 | €291,339 | €283,134 | -€8,205 | -2.8% |
| Operating profit (loss) | 9901 | €258,614 | €271,570 | +€12,956 | +5.0% |
| Financial income | 75/76B | €19,278 | €27,670 | +€8,392 | +43.5% |
| Recurring financial income | 75 | €19,278 | €27,670 | +€8,392 | +43.5% |
| Financial charges | 65/66B | €3,939 | €5,059 | +€1,121 | +28.5% |
| Recurring financial charges | 65 | €3,939 | €5,059 | +€1,121 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €273,953 | €294,181 | +€20,228 | +7.4% |
| Income taxes | 67/77 | €88,610 | €91,909 | +€3,299 | +3.7% |
| Profit (loss) for the period | 9904 | €185,344 | €202,272 | +€16,928 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €185,344 | €202,272 | +€16,928 | +9.1% |
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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.