Dr. Lebbinck Hervé: what changed
What changed
Dr. Lebbinck Hervé
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€223,876
2024 · €234,953-€11,077
Equity
€681,658
2024 · €703,482-€21,824
Cash
€147,838
2024 · €148,839-€1,001
Balance sheet total
€1.2m
2024 · €1.5m-€280,694
Largest movements
Assets
- Receivables within one year -€118,343
no longer reported in 2025 (was €118,343)
- Receivables after one year -€102,222
down €102,222 (-92.3%), from €110,741 to €8,519
- Tangible fixed assets -€46,166
down €46,166 (-20.3%), from €227,080 to €180,913
- Current investments -€38,303
down €38,303 (-5.4%), from €714,211 to €675,908
- Deferred charges and accrued income +€25,341
up €25,341 (+17.0%), from €148,978 to €174,319
Equity and liabilities
- Other debts -€233,812
down €233,812 (-32.6%), from €716,250 to €482,438
- Reserves -€21,824
down €21,824 (-3.1%), from €703,482 to €681,658
- Tax, wage and social debts -€17,831
down €17,831 (-63.3%), from €28,169 to €10,338
of which Taxes: -€13,366
Income statement
- Taxes +€5,587
up €5,587 (+5.2%), from €107,212 to €112,799
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
€234,953
Gross operating margin
-€2,631
Depreciation
-€2,500
Other operating charges
+€2,083
Financial income
-€2,338
Financial charges
-€103
Taxes
-€5,587
Result 2025
€223,876
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
+€232,860
Investment
+€21,969
Financing
-€255,830
Cash 2024
€148,839
From operations (derived)
+€232,860
Net result for the year
+€223,876
Depreciation
+€62,500
Receivables after one year
+€102,222
Receivables within one year
+€118,343
Deferred charges and accrued income
-€25,341
Trade debts
+€1,615
Tax, wage and social debts
-€17,831
Other debts
-€233,812
Accrued charges and deferred income
+€1,287
Investment (derived)
+€21,969
Investment in fixed assets (net)
-€16,334
Current investments
+€38,303
Financing
-€255,830
Debts after one year
-€8,596
Current portion of long-term debt
-€1,534
Contributions, distributions and other
-€245,700
Cash 2025
€147,838
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,468,191 | €1,187,496 | -€280,694 | -19.1% |
| Fixed assets | 21/28 | €227,080 | €180,913 | -€46,166 | -20.3% |
| Tangible fixed assets | 22/27 | €227,080 | €180,913 | -€46,166 | -20.3% |
| Land and buildings | 22 | €98,172 | €79,504 | -€18,668 | -19.0% |
| Plant, machinery and equipment | 23 | €7,589 | €4,034 | -€3,556 | -46.9% |
| Furniture and vehicles | 24 | €93,596 | €78,361 | -€15,235 | -16.3% |
| Other tangible fixed assets | 26 | €27,723 | €19,015 | -€8,708 | -31.4% |
| Current assets | 29/58 | €1,241,111 | €1,006,583 | -€234,528 | -18.9% |
| Amounts receivable after more than one year | 29 | €110,741 | €8,519 | -€102,222 | -92.3% |
| Other amounts receivable | 291 | €110,741 | €8,519 | -€102,222 | -92.3% |
| Amounts receivable within one year | 40/41 | €118,343 | - | -€118,343 | |
| Other amounts receivable | 41 | €118,343 | - | -€118,343 | |
| Current investments | 50/53 | €714,211 | €675,908 | -€38,303 | -5.4% |
| Cash at bank and in hand | 54/58 | €148,839 | €147,838 | -€1,001 | -0.7% |
| Deferred charges and accrued income | 490/1 | €148,978 | €174,319 | +€25,341 | +17.0% |
| Total equity and liabilities | 10/49 | €1,468,191 | €1,187,496 | -€280,694 | -19.1% |
| Equity | 10/15 | €703,482 | €681,658 | -€21,824 | -3.1% |
| Reserves | 13 | €703,482 | €681,658 | -€21,824 | -3.1% |
| Distributable reserves | 133 | €703,482 | €681,658 | -€21,824 | -3.1% |
| Amounts payable | 17/49 | €764,709 | €505,838 | -€258,871 | -33.9% |
| Amounts payable after more than one year | 17 | €8,596 | - | -€8,596 | |
| Financial debts | 170/4 | €8,596 | - | -€8,596 | |
| Amounts payable within one year | 42/48 | €756,113 | €504,551 | -€251,562 | -33.3% |
| Current portion of amounts payable after more than one year | 42 | €10,130 | €8,596 | -€1,534 | -15.1% |
| Trade debts | 44 | €1,564 | €3,180 | +€1,615 | +103% |
| Suppliers | 440/4 | €1,564 | €3,180 | +€1,615 | +103% |
| Taxes, remuneration and social security | 45 | €28,169 | €10,338 | -€17,831 | -63.3% |
| Taxes | 450/3 | €23,704 | €10,338 | -€13,366 | -56.4% |
| Remuneration and social security | 454/9 | €4,465 | - | -€4,465 | |
| Other amounts payable | 47/48 | €716,250 | €482,438 | -€233,812 | -32.6% |
| Accrued charges and deferred income | 492/3 | - | €1,287 | +€1,287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,000 | €62,500 | +€2,500 | +4.2% |
| Other operating charges | 640/8 | €4,754 | €2,672 | -€2,083 | -43.8% |
| Gross operating margin | 9900 | €394,876 | €392,245 | -€2,631 | -0.7% |
| Operating profit (loss) | 9901 | €330,122 | €327,073 | -€3,048 | -0.9% |
| Financial income | 75/76B | €12,602 | €10,263 | -€2,338 | -18.6% |
| Recurring financial income | 75 | €12,602 | €10,263 | -€2,338 | -18.6% |
| Financial charges | 65/66B | €558 | €661 | +€103 | +18.5% |
| Recurring financial charges | 65 | €558 | €661 | +€103 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €342,165 | €336,676 | -€5,490 | -1.6% |
| Income taxes | 67/77 | €107,212 | €112,799 | +€5,587 | +5.2% |
| Profit (loss) for the period | 9904 | €234,953 | €223,876 | -€11,077 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €234,953 | €223,876 | -€11,077 | -4.7% |
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 3 November 2026 via checked.be.