Dr. Leirs Elien: what changed
What changed
Dr. Leirs Elien
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€70,569
2024 · €104,793-€34,224
Equity
€2,500
2024 · €2,500
Cash
€63,075
2024 · €96,892-€33,816
Balance sheet total
€118,660
2024 · €158,768-€40,108
Largest movements
Assets
- Cash -€33,816
down €33,816 (-34.9%), from €96,892 to €63,075
mainly Contributions, distributions and other (-€70,569) and Other debts (-€28,479)
- Tangible fixed assets -€12,380
down €12,380 (-25.1%), from €49,338 to €36,958
of which Leasing and similar rights: -€11,028
- Receivables within one year +€5,667
up €5,667 (+94.4%), from €6,005 to €11,672
Equity and liabilities
- Other debts -€28,479
down €28,479 (-32.0%), from €89,074 to €60,595
- Debts after one year -€11,019
down €11,019 (-32.4%), from €34,048 to €23,029
- Trade debts -€2,484
down €2,484 (-39.8%), from €6,233 to €3,749
Income statement
- Gross operating margin -€44,574
down €44,574 (-29.7%), from €150,121 to €105,547
- Taxes -€11,007
down €11,007 (-37.4%), from €29,435 to €18,429
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
€104,793
Gross operating margin
-€44,574
Depreciation
-€1,145
Other operating charges
-€78
Financial income
+€230
Financial charges
+€338
Taxes
+€11,007
Result 2025
€70,569
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
+€47,453
Investment
€0
Financing
-€81,270
Cash 2024
€96,892
From operations (derived)
+€47,453
Net result for the year
+€70,569
Depreciation
+€12,380
Receivables within one year
-€5,667
Deferred charges and accrued income
-€421
Trade debts
-€2,484
Tax, wage and social debts
+€1,051
Other debts
-€28,479
Accrued charges and deferred income
+€504
Financing
-€81,270
Debts after one year
-€11,019
Current portion of long-term debt
+€318
Contributions, distributions and other
-€70,569
Cash 2025
€63,075
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,768 | €118,660 | -€40,108 | -25.3% |
| Fixed assets | 21/28 | €49,338 | €36,958 | -€12,380 | -25.1% |
| Tangible fixed assets | 22/27 | €49,338 | €36,958 | -€12,380 | -25.1% |
| Plant, machinery and equipment | 23 | €925 | €451 | -€473 | -51.2% |
| Furniture and vehicles | 24 | €3,156 | €2,277 | -€879 | -27.8% |
| Leasing and similar rights | 25 | €45,257 | €34,229 | -€11,028 | -24.4% |
| Current assets | 29/58 | €109,430 | €81,702 | -€27,728 | -25.3% |
| Amounts receivable within one year | 40/41 | €6,005 | €11,672 | +€5,667 | +94.4% |
| Other amounts receivable | 41 | €6,005 | €11,672 | +€5,667 | +94.4% |
| Cash at bank and in hand | 54/58 | €96,892 | €63,075 | -€33,816 | -34.9% |
| Deferred charges and accrued income | 490/1 | €6,534 | €6,955 | +€421 | +6.4% |
| Total equity and liabilities | 10/49 | €158,768 | €118,660 | -€40,108 | -25.3% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €156,268 | €116,160 | -€40,108 | -25.7% |
| Amounts payable after more than one year | 17 | €34,048 | €23,029 | -€11,019 | -32.4% |
| Financial debts | 170/4 | €34,048 | €23,029 | -€11,019 | -32.4% |
| Amounts payable within one year | 42/48 | €122,220 | €92,627 | -€29,593 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €10,701 | €11,019 | +€318 | +3.0% |
| Trade debts | 44 | €6,233 | €3,749 | -€2,484 | -39.8% |
| Suppliers | 440/4 | €6,233 | €3,749 | -€2,484 | -39.8% |
| Taxes, remuneration and social security | 45 | €16,212 | €17,264 | +€1,051 | +6.5% |
| Taxes | 450/3 | €16,212 | €11,592 | -€4,620 | -28.5% |
| Remuneration and social security | 454/9 | - | €5,672 | +€5,672 | |
| Other amounts payable | 47/48 | €89,074 | €60,595 | -€28,479 | -32.0% |
| Accrued charges and deferred income | 492/3 | - | €504 | +€504 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,235 | €12,380 | +€1,145 | +10.2% |
| Other operating charges | 640/8 | €3,162 | €3,241 | +€78 | +2.5% |
| Gross operating margin | 9900 | €150,121 | €105,547 | -€44,574 | -29.7% |
| Operating profit (loss) | 9901 | €135,724 | €89,926 | -€45,798 | -33.7% |
| Financial income | 75/76B | €108 | €337 | +€230 | +214% |
| Recurring financial income | 75 | €108 | €337 | +€230 | +214% |
| Financial charges | 65/66B | €1,603 | €1,266 | -€338 | -21.1% |
| Recurring financial charges | 65 | €1,603 | €1,266 | -€338 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €134,228 | €88,998 | -€45,230 | -33.7% |
| Income taxes | 67/77 | €29,435 | €18,429 | -€11,007 | -37.4% |
| Profit (loss) for the period | 9904 | €104,793 | €70,569 | -€34,224 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €104,793 | €70,569 | -€34,224 | -32.7% |
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.