DR. LD INTERNIST-ENDOCRINOLOOG: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DR. LD INTERNIST-ENDOCRINOLOOG
Largest movements
- Receivables within one year +€32,575
new in 2025: €32,575
- Cash +€10,296
up €10,296 (+173%), from €5,950 to €16,246
mainly Net result for the year (+€49,509) and Tax, wage and social debts (+€12,266)
- Tangible fixed assets -€3,966
down €3,966 (-20.8%), from €19,086 to €15,120
- Reserves +€48,676
up €48,676 (+13,764%), from €354 to €49,030
- Other debts -€24,128
down €24,128 (-96.4%), from €25,033 to €905
- Tax, wage and social debts +€12,266
up €12,266 (+902%), from €1,360 to €13,626
- Trade debts +€1,556
up €1,556 (+433%), from €359 to €1,916
- Gross operating margin +€64,718
up €64,718 (+2,359%), from €2,743 to €67,461
- Taxes +€12,889
up €12,889 (+2,644%), from €487 to €13,376
- Depreciation +€3,453
up €3,453 (+425%), from €813 to €4,266
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,107 | €66,477 | +€38,370 | +137% |
| Formation expenses | 20 | €1,429 | €1,129 | -€300 | -21.0% |
| Fixed assets | 21/28 | €19,086 | €15,120 | -€3,966 | -20.8% |
| Tangible fixed assets | 22/27 | €19,086 | €15,120 | -€3,966 | -20.8% |
| Furniture and vehicles | 24 | €19,086 | €15,120 | -€3,966 | -20.8% |
| Current assets | 29/58 | €7,591 | €50,227 | +€42,636 | +562% |
| Amounts receivable within one year | 40/41 | - | €32,575 | +€32,575 | |
| Other amounts receivable | 41 | - | €32,575 | +€32,575 | |
| Cash at bank and in hand | 54/58 | €5,950 | €16,246 | +€10,296 | +173% |
| Deferred charges and accrued income | 490/1 | €1,641 | €1,405 | -€236 | -14.4% |
| Total equity and liabilities | 10/49 | €28,107 | €66,477 | +€38,370 | +137% |
| Equity | 10/15 | €1,354 | €50,030 | +€48,676 | +3,596% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €354 | €49,030 | +€48,676 | +13,764% |
| Distributable reserves | 133 | €354 | €49,030 | +€48,676 | +13,764% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,753 | €16,447 | -€10,306 | -38.5% |
| Amounts payable within one year | 42/48 | €26,753 | €16,447 | -€10,306 | -38.5% |
| Trade debts | 44 | €359 | €1,916 | +€1,556 | +433% |
| Suppliers | 440/4 | €359 | €1,916 | +€1,556 | +433% |
| Taxes, remuneration and social security | 45 | €1,360 | €13,626 | +€12,266 | +902% |
| Taxes | 450/3 | €1,360 | €13,626 | +€12,266 | +902% |
| Other amounts payable | 47/48 | €25,033 | €905 | -€24,128 | -96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €813 | €4,266 | +€3,453 | +425% |
| Other operating charges | 640/8 | €261 | €250 | -€11 | -4.3% |
| Gross operating margin | 9900 | €2,743 | €67,461 | +€64,718 | +2,359% |
| Operating profit (loss) | 9901 | €1,669 | €62,945 | +€61,276 | +3,671% |
| Financial income | 75/76B | €15 | €0 | -€15 | -100% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -100% |
| Financial charges | 65/66B | €10 | €60 | +€50 | +500% |
| Recurring financial charges | 65 | €10 | €60 | +€50 | +500% |
| Profit (loss) for the period before taxes | 9903 | €1,674 | €62,885 | +€61,211 | +3,656% |
| Income taxes | 67/77 | €487 | €13,376 | +€12,889 | +2,644% |
| Profit (loss) for the period | 9904 | €1,187 | €49,509 | +€48,322 | +4,072% |
| Profit (loss) for the period to be appropriated | 9905 | €1,187 | €49,509 | +€48,322 | +4,072% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.