Dr Leyder, pneumologue: what changed
What changed
Dr Leyder, pneumologue
filed annual accounts (NBB)
Net result for the year
€142,337
2024 · €162,348-€20,011
Equity
€525,772
2024 · €383,435+€142,337
Cash
€226,828
2024 · €208,588+€18,239
Balance sheet total
€681,582
2024 · €395,523+€286,059
Largest movements
Assets
- Tangible fixed assets +€267,320
up €267,320 (+8,562%), from €3,122 to €270,442
of which Land and buildings: +€268,439
- Cash +€18,239
up €18,239 (+8.7%), from €208,588 to €226,828
mainly Net result for the year (+€142,337) and Debts after one year (+€136,412)
Equity and liabilities
- Profit (loss) carried forward +€142,337
up €142,337 (+37.6%), from €378,435 to €520,772
- Debts after one year +€136,412
new in 2025: €136,412
- Current portion of long-term debt +€8,240
new in 2025: €8,240
Income statement
- Depreciation +€45,997
up €45,997 (+4,111%), from €1,119 to €47,116
- Gross operating margin +€23,074
up €23,074 (+10.8%), from €213,052 to €236,126
- Taxes -€6,796
down €6,796 (-13.9%), from €49,059 to €42,263
- Financial charges +€3,231
up €3,231 (+406%), from €796 to €4,027
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
€162,348
Gross operating margin
+€23,074
Depreciation
-€45,997
Other operating charges
-€807
Financial income
+€153
Financial charges
-€3,231
Taxes
+€6,796
Result 2025
€142,337
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
+€188,023
Investment
-€314,435
Financing
+€144,651
Cash 2024
€208,588
From operations (derived)
+€188,023
Net result for the year
+€142,337
Depreciation
+€47,116
Receivables within one year
-€2,901
Deferred charges and accrued income
+€2,402
Smaller working-capital items
-€930
Investment (derived)
-€314,435
Investment in fixed assets (net)
-€314,435
Financing
+€144,651
Debts after one year
+€136,412
Current portion of long-term debt
+€8,240
Cash 2025
€226,828
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €395,523 | €681,582 | +€286,059 | +72.3% |
| Fixed assets | 21/28 | €53,132 | €320,452 | +€267,320 | +503% |
| Tangible fixed assets | 22/27 | €3,122 | €270,442 | +€267,320 | +8,562% |
| Land and buildings | 22 | - | €268,439 | +€268,439 | |
| Plant, machinery and equipment | 23 | €3,122 | €2,003 | -€1,119 | -35.8% |
| Financial fixed assets | 28 | €50,010 | €50,010 | = | 0.0% |
| Current assets | 29/58 | €342,391 | €361,130 | +€18,739 | +5.5% |
| Amounts receivable within one year | 40/41 | €51,292 | €54,193 | +€2,901 | +5.7% |
| Trade receivables | 40 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 41 | €1,292 | €4,193 | +€2,901 | +225% |
| Cash at bank and in hand | 54/58 | €208,588 | €226,828 | +€18,239 | +8.7% |
| Deferred charges and accrued income | 490/1 | €82,511 | €80,110 | -€2,402 | -2.9% |
| Total equity and liabilities | 10/49 | €395,523 | €681,582 | +€286,059 | +72.3% |
| Equity | 10/15 | €383,435 | €525,772 | +€142,337 | +37.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €378,435 | €520,772 | +€142,337 | +37.6% |
| Amounts payable | 17/49 | €12,088 | €155,810 | +€143,721 | +1,189% |
| Amounts payable after more than one year | 17 | - | €136,412 | +€136,412 | |
| Financial debts | 170/4 | - | €136,412 | +€136,412 | |
| Amounts payable within one year | 42/48 | €12,088 | €19,398 | +€7,310 | +60.5% |
| Current portion of amounts payable after more than one year | 42 | - | €8,240 | +€8,240 | |
| Trade debts | 44 | €583 | €230 | -€354 | -60.6% |
| Suppliers | 440/4 | €583 | €230 | -€354 | -60.6% |
| Taxes, remuneration and social security | 45 | €10,500 | €10,483 | -€18 | -0.2% |
| Taxes | 450/3 | €10,500 | €10,483 | -€18 | -0.2% |
| Other amounts payable | 47/48 | €1,005 | €447 | -€559 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,119 | €47,116 | +€45,997 | +4,111% |
| Other operating charges | 640/8 | €899 | €1,705 | +€807 | +89.8% |
| Gross operating margin | 9900 | €213,052 | €236,126 | +€23,074 | +10.8% |
| Operating profit (loss) | 9901 | €211,034 | €187,305 | -€23,729 | -11.2% |
| Financial income | 75/76B | €1,170 | €1,323 | +€153 | +13.1% |
| Recurring financial income | 75 | €1,170 | €1,323 | +€153 | +13.1% |
| Financial charges | 65/66B | €796 | €4,027 | +€3,231 | +406% |
| Recurring financial charges | 65 | €796 | €4,027 | +€3,231 | +406% |
| Profit (loss) for the period before taxes | 9903 | €211,408 | €184,601 | -€26,807 | -12.7% |
| Income taxes | 67/77 | €49,059 | €42,263 | -€6,796 | -13.9% |
| Profit (loss) for the period | 9904 | €162,348 | €142,337 | -€20,011 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €162,348 | €142,337 | -€20,011 | -12.3% |
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 7 November 2026 via checked.be.