DR. LEIRE JAN: what changed
What changed
DR. LEIRE JAN
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€111,115
2024 · €221,452-€110,338
Equity
€1.0m
2024 · €1.1m-€39,692
Cash
€120,234
2024 · €219,921-€99,687
Balance sheet total
€1.2m
2024 · €1.2m+€33,315
Largest movements
Assets
- Receivables within one year +€125,255
up €125,255 (+67.4%), from €185,818 to €311,073
of which Other amounts receivable: +€125,020
- Cash -€99,687
down €99,687 (-45.3%), from €219,921 to €120,234
mainly Contributions, distributions and other (-€150,807) and Receivables within one year (-€125,255)
Equity and liabilities
- Other debts +€103,695
up €103,695 (+2,803%), from €3,700 to €107,395
- Reserves -€39,692
down €39,692 (-3.7%), from €1.1m to €1.0m
- Debts after one year -€29,743
down €29,743 (-85.4%), from €34,836 to €5,093
Income statement
- Gross operating margin -€163,452
down €163,452 (-43.3%), from €377,132 to €213,680
- Taxes -€43,337
down €43,337 (-42.6%), from €101,692 to €58,355
- Financial income +€7,875
up €7,875 (+35.6%), from €22,126 to €30,001
- Other operating charges -€3,799
down €3,799 (-39.1%), from €9,729 to €5,930
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
€221,452
Gross operating margin
-€163,452
Staff costs
-€1,596
Depreciation
-€1,634
Other operating charges
+€3,799
Financial income
+€7,875
Financial charges
+€1,332
Taxes
+€43,337
Result 2025
€111,115
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
+€124,389
Investment
-€44,881
Financing
-€179,195
Cash 2024
€219,921
From operations (derived)
+€124,389
Net result for the year
+€111,115
Depreciation
+€43,437
Receivables within one year
-€125,255
Deferred charges and accrued income
-€6,303
Trade debts
-€2,774
Tax, wage and social debts
+€457
Other debts
+€103,695
Accrued charges and deferred income
+€18
Investment (derived)
-€44,881
Investment in fixed assets (net)
-€44,881
Financing
-€179,195
Debts after one year
-€29,743
Current portion of long-term debt
+€1,356
Short-term financial debts
-€1
Contributions, distributions and other
-€150,807
Cash 2025
€120,234
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,200,667 | €1,233,982 | +€33,315 | +2.8% |
| Fixed assets | 21/28 | €155,360 | €156,803 | +€1,443 | +0.9% |
| Tangible fixed assets | 22/27 | €152,675 | €154,118 | +€1,443 | +0.9% |
| Plant, machinery and equipment | 23 | €3,278 | €3,498 | +€220 | +6.7% |
| Furniture and vehicles | 24 | €569 | - | -€569 | |
| Leasing and similar rights | 25 | €104,719 | €77,280 | -€27,439 | -26.2% |
| Other tangible fixed assets | 26 | €44,108 | €73,340 | +€29,232 | +66.3% |
| Financial fixed assets | 28 | €2,685 | €2,685 | = | 0.0% |
| Current assets | 29/58 | €1,045,307 | €1,077,179 | +€31,872 | +3.0% |
| Amounts receivable after more than one year | 29 | €600,000 | €600,000 | = | 0.0% |
| Other amounts receivable | 291 | €600,000 | €600,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €185,818 | €311,073 | +€125,255 | +67.4% |
| Trade receivables | 40 | - | €235 | +€235 | |
| Other amounts receivable | 41 | €185,818 | €310,838 | +€125,020 | +67.3% |
| Cash at bank and in hand | 54/58 | €219,921 | €120,234 | -€99,687 | -45.3% |
| Deferred charges and accrued income | 490/1 | €39,568 | €45,872 | +€6,303 | +15.9% |
| Total equity and liabilities | 10/49 | €1,200,667 | €1,233,982 | +€33,315 | +2.8% |
| Equity | 10/15 | €1,081,408 | €1,041,716 | -€39,692 | -3.7% |
| Reserves | 13 | €1,081,408 | €1,041,716 | -€39,692 | -3.7% |
| Distributable reserves | 133 | €1,081,408 | €1,041,716 | -€39,692 | -3.7% |
| Amounts payable | 17/49 | €119,259 | €192,266 | +€73,007 | +61.2% |
| Amounts payable after more than one year | 17 | €34,836 | €5,093 | -€29,743 | -85.4% |
| Financial debts | 170/4 | €34,836 | €5,093 | -€29,743 | -85.4% |
| Amounts payable within one year | 42/48 | €83,873 | €186,605 | +€102,732 | +122% |
| Current portion of amounts payable after more than one year | 42 | €28,387 | €29,743 | +€1,356 | +4.8% |
| Financial debts | 43 | €2,531 | €2,530 | -€1 | 0.0% |
| Credit institutions | 430/8 | €2,531 | €2,530 | -€1 | 0.0% |
| Trade debts | 44 | €4,475 | €1,701 | -€2,774 | -62.0% |
| Suppliers | 440/4 | €4,475 | €1,701 | -€2,774 | -62.0% |
| Taxes, remuneration and social security | 45 | €44,779 | €45,236 | +€457 | +1.0% |
| Taxes | 450/3 | €42,189 | €44,435 | +€2,247 | +5.3% |
| Remuneration and social security | 454/9 | €2,591 | €801 | -€1,790 | -69.1% |
| Other amounts payable | 47/48 | €3,700 | €107,395 | +€103,695 | +2,803% |
| Accrued charges and deferred income | 492/3 | €550 | €568 | +€18 | +3.2% |
| Remuneration, social security and pensions | 62 | €19,501 | €21,097 | +€1,596 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,803 | €43,437 | +€1,634 | +3.9% |
| Other operating charges | 640/8 | €9,729 | €5,930 | -€3,799 | -39.1% |
| Gross operating margin | 9900 | €377,132 | €213,680 | -€163,452 | -43.3% |
| Operating profit (loss) | 9901 | €306,098 | €143,217 | -€162,882 | -53.2% |
| Financial income | 75/76B | €22,126 | €30,001 | +€7,875 | +35.6% |
| Recurring financial income | 75 | €22,126 | €30,001 | +€7,875 | +35.6% |
| Financial charges | 65/66B | €5,080 | €3,749 | -€1,332 | -26.2% |
| Recurring financial charges | 65 | €5,080 | €3,749 | -€1,332 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €323,144 | €169,469 | -€153,675 | -47.6% |
| Income taxes | 67/77 | €101,692 | €58,355 | -€43,337 | -42.6% |
| Profit (loss) for the period | 9904 | €221,452 | €111,115 | -€110,338 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €221,452 | €111,115 | -€110,338 | -49.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.