Dr. Lesaffer Jan: what changed
What changed
Dr. Lesaffer Jan
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€343,884
2024 · €339,833+€4,051
Equity
€18,600
2024 · €18,600
Cash
€315,113
2024 · €184,993+€130,120
Balance sheet total
€504,400
2024 · €412,870+€91,531
Largest movements
Assets
- Cash +€130,120
up €130,120 (+70.3%), from €184,993 to €315,113
mainly Net result for the year (+€343,884) and Other debts (+€128,740)
- Intangible fixed assets -€25,000
down €25,000 (-100%), from €25,000 to €0
- Receivables within one year -€13,036
down €13,036 (-6.5%), from €199,180 to €186,144
of which Other amounts receivable: -€13,526
Equity and liabilities
- Other debts +€128,740
up €128,740 (+37.6%), from €342,420 to €471,159
- Current portion of long-term debt -€36,157
down €36,157 (-100%), from €36,157 to €0
Income statement
- Depreciation -€25,000
down €25,000 (-49.3%), from €50,749 to €25,749
- Gross operating margin -€23,044
down €23,044 (-4.6%), from €504,202 to €481,158
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
€339,833
Gross operating margin
-€23,044
Depreciation
+€25,000
Other operating charges
-€585
Financial income
-€50
Financial charges
+€3,531
Taxes
-€802
Result 2025
€343,884
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
+€510,160
Investment
€0
Financing
-€380,040
Cash 2024
€184,993
From operations (derived)
+€510,160
Net result for the year
+€343,884
Depreciation
+€25,749
Receivables within one year
+€13,036
Deferred charges and accrued income
-€196
Trade debts
+€3,131
Tax, wage and social debts
-€4,183
Other debts
+€128,740
Financing
-€380,040
Current portion of long-term debt
-€36,157
Contributions, distributions and other
-€343,884
Cash 2025
€315,113
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €412,870 | €504,400 | +€91,531 | +22.2% |
| Fixed assets | 21/28 | €26,038 | €289 | -€25,749 | -98.9% |
| Intangible fixed assets | 21 | €25,000 | €0 | -€25,000 | -100% |
| Tangible fixed assets | 22/27 | €1,038 | €289 | -€749 | -72.2% |
| Plant, machinery and equipment | 23 | €1,038 | €289 | -€749 | -72.2% |
| Current assets | 29/58 | €386,831 | €504,112 | +€117,280 | +30.3% |
| Amounts receivable within one year | 40/41 | €199,180 | €186,144 | -€13,036 | -6.5% |
| Trade receivables | 40 | €332 | €823 | +€490 | +148% |
| Other amounts receivable | 41 | €198,848 | €185,321 | -€13,526 | -6.8% |
| Cash at bank and in hand | 54/58 | €184,993 | €315,113 | +€130,120 | +70.3% |
| Deferred charges and accrued income | 490/1 | €2,659 | €2,855 | +€196 | +7.4% |
| Total equity and liabilities | 10/49 | €412,870 | €504,400 | +€91,531 | +22.2% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €394,270 | €485,800 | +€91,531 | +23.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €394,270 | €485,800 | +€91,531 | +23.2% |
| Current portion of amounts payable after more than one year | 42 | €36,157 | €0 | -€36,157 | -100% |
| Trade debts | 44 | €415 | €3,546 | +€3,131 | +754% |
| Suppliers | 440/4 | €415 | €3,546 | +€3,131 | +754% |
| Taxes, remuneration and social security | 45 | €15,278 | €11,095 | -€4,183 | -27.4% |
| Taxes | 450/3 | €15,278 | €11,095 | -€4,183 | -27.4% |
| Other amounts payable | 47/48 | €342,420 | €471,159 | +€128,740 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,749 | €25,749 | -€25,000 | -49.3% |
| Other operating charges | 640/8 | €63 | €648 | +€585 | +926% |
| Gross operating margin | 9900 | €504,202 | €481,158 | -€23,044 | -4.6% |
| Operating profit (loss) | 9901 | €453,390 | €454,761 | +€1,372 | +0.3% |
| Financial income | 75/76B | €377 | €328 | -€50 | -13.2% |
| Recurring financial income | 75 | €377 | €328 | -€50 | -13.2% |
| Financial charges | 65/66B | €5,043 | €1,512 | -€3,531 | -70.0% |
| Recurring financial charges | 65 | €5,043 | €1,512 | -€3,531 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €448,724 | €453,577 | +€4,853 | +1.1% |
| Income taxes | 67/77 | €108,891 | €109,693 | +€802 | +0.7% |
| Profit (loss) for the period | 9904 | €339,833 | €343,884 | +€4,051 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €339,833 | €343,884 | +€4,051 | +1.2% |
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.