DR.LAUWERS Rinaldo: what changed
What changed
DR.LAUWERS Rinaldo
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€79,055
2024 · €92,175-€13,120
Equity
€939,859
2024 · €1.0m-€104,461
Cash
€262,346
2024 · €178,079+€84,267
Balance sheet total
€1.5m
2024 · €1.5m-€53,304
Largest movements
Assets
- Deferred charges and accrued income -€85,398
down €85,398 (-59.5%), from €143,537 to €58,139
- Cash +€84,267
up €84,267 (+47.3%), from €178,079 to €262,346
mainly Deferred charges and accrued income (+€85,398) and Other debts (+€83,961)
- Current investments +€47,199
up €47,199 (+15.6%), from €302,073 to €349,272
- Receivables within one year -€43,347
down €43,347 (-44.0%), from €98,466 to €55,119
of which Other amounts receivable: -€43,347
- Tangible fixed assets -€38,164
down €38,164 (-5.0%), from €763,988 to €725,825
of which Land and buildings: -€22,889
Equity and liabilities
- Reserves -€104,461
down €104,461 (-10.1%), from €1.0m to €927,459
of which Distributable reserves: -€104,461
- Other debts +€83,961
up €83,961 (+84.3%), from €99,555 to €183,516
- Debts after one year -€33,063
down €33,063 (-10.9%), from €304,511 to €271,449
Income statement
- Gross operating margin +€19,527
up €19,527 (+8.4%), from €233,694 to €253,220
- Financial income +€5,305
up €5,305 (+365%), from €1,452 to €6,757
- Taxes -€4,777
down €4,777 (-12.5%), from €38,205 to €33,428
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
€92,175
Gross operating margin
+€19,527
Staff costs
-€1,429
Depreciation
+€712
Other operating charges
+€22
Other operating items
-€42,353
Financial income
+€5,305
Financial charges
+€320
Taxes
+€4,777
Result 2025
€79,055
raises the resultlowers the resultnot broken down further in the accounts
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
+€350,405
Investment
-€49,542
Financing
-€216,596
Cash 2024
€178,079
From operations (derived)
+€350,405
Net result for the year
+€79,055
Depreciation
+€40,806
Receivables after one year
+€17,561
Receivables within one year
+€43,347
Deferred charges and accrued income
+€85,398
Smaller working-capital items
+€277
Other debts
+€83,961
Investment (derived)
-€49,542
Investment in fixed assets (net)
-€2,343
Current investments
-€47,199
Financing
-€216,596
Debts after one year
-€33,063
Current portion of long-term debt
-€2,704
Short-term financial debts
+€2,686
Contributions, distributions and other
-€183,516
Cash 2025
€262,346
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,506,103 | €1,452,800 | -€53,304 | -3.5% |
| Fixed assets | 21/28 | €766,387 | €727,924 | -€38,464 | -5.0% |
| Intangible fixed assets | 21 | €2,399 | €2,099 | -€300 | -12.5% |
| Tangible fixed assets | 22/27 | €763,988 | €725,825 | -€38,164 | -5.0% |
| Land and buildings | 22 | €677,240 | €654,351 | -€22,889 | -3.4% |
| Plant, machinery and equipment | 23 | €64,480 | €53,951 | -€10,529 | -16.3% |
| Furniture and vehicles | 24 | €20,953 | €16,208 | -€4,745 | -22.6% |
| Other tangible fixed assets | 26 | €1,315 | €1,315 | = | 0.0% |
| Current assets | 29/58 | €739,716 | €724,876 | -€14,840 | -2.0% |
| Amounts receivable after more than one year | 29 | €17,561 | €0 | -€17,561 | -100% |
| Other amounts receivable | 291 | €17,561 | €0 | -€17,561 | -100% |
| Amounts receivable within one year | 40/41 | €98,466 | €55,119 | -€43,347 | -44.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €98,466 | €55,119 | -€43,347 | -44.0% |
| Current investments | 50/53 | €302,073 | €349,272 | +€47,199 | +15.6% |
| Cash at bank and in hand | 54/58 | €178,079 | €262,346 | +€84,267 | +47.3% |
| Deferred charges and accrued income | 490/1 | €143,537 | €58,139 | -€85,398 | -59.5% |
| Total equity and liabilities | 10/49 | €1,506,103 | €1,452,800 | -€53,304 | -3.5% |
| Equity | 10/15 | €1,044,320 | €939,859 | -€104,461 | -10.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,031,920 | €927,459 | -€104,461 | -10.1% |
| Tax-exempt reserves | 132 | €2,193 | €2,193 | = | 0.0% |
| Distributable reserves | 133 | €1,029,727 | €925,266 | -€104,461 | -10.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €461,784 | €512,941 | +€51,157 | +11.1% |
| Amounts payable after more than one year | 17 | €304,511 | €271,449 | -€33,063 | -10.9% |
| Financial debts | 170/4 | €304,511 | €271,449 | -€33,063 | -10.9% |
| Amounts payable within one year | 42/48 | €157,272 | €241,492 | +€84,220 | +53.6% |
| Current portion of amounts payable after more than one year | 42 | €33,220 | €30,516 | -€2,704 | -8.1% |
| Financial debts | 43 | - | €2,686 | +€2,686 | |
| Other loans | 439 | - | €2,686 | +€2,686 | |
| Trade debts | 44 | €4,212 | €4,314 | +€103 | +2.4% |
| Suppliers | 440/4 | €4,212 | €4,314 | +€103 | +2.4% |
| Taxes, remuneration and social security | 45 | €20,285 | €20,460 | +€174 | +0.9% |
| Taxes | 450/3 | €12,821 | €12,809 | -€12 | -0.1% |
| Remuneration and social security | 454/9 | €7,465 | €7,651 | +€186 | +2.5% |
| Other amounts payable | 47/48 | €99,555 | €183,516 | +€83,961 | +84.3% |
| Remuneration, social security and pensions | 62 | €53,439 | €54,868 | +€1,429 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,518 | €40,806 | -€712 | -1.7% |
| Other operating charges | 640/8 | €1,817 | €1,795 | -€22 | -1.2% |
| Non-recurring operating charges | 66A | - | €42,353 | +€42,353 | |
| Gross operating margin | 9900 | €233,694 | €253,220 | +€19,527 | +8.4% |
| Operating profit (loss) | 9901 | €136,920 | €113,399 | -€23,522 | -17.2% |
| Financial income | 75/76B | €1,452 | €6,757 | +€5,305 | +365% |
| Recurring financial income | 75 | €1,452 | €6,757 | +€5,305 | +365% |
| Financial charges | 65/66B | €7,993 | €7,673 | -€320 | -4.0% |
| Recurring financial charges | 65 | €7,993 | €7,673 | -€320 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €130,380 | €112,483 | -€17,897 | -13.7% |
| Income taxes | 67/77 | €38,205 | €33,428 | -€4,777 | -12.5% |
| Profit (loss) for the period | 9904 | €92,175 | €79,055 | -€13,120 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €92,175 | €79,055 | -€13,120 | -14.2% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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.