Dr. Lieve Cochet: what changed
What changed
Dr. Lieve Cochet
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€84,974
2024 · €98,212-€13,238
Equity
€452,300
2024 · €592,779-€140,478
Cash
€126,155
2024 · €86,324+€39,830
Balance sheet total
€835,283
2024 · €866,720-€31,437
Largest movements
Assets
- Receivables after one year -€50,000
down €50,000 (-32.7%), from €153,000 to €103,000
- Cash +€39,830
up €39,830 (+46.1%), from €86,324 to €126,155
mainly Other debts (+€138,807) and Net result for the year (+€84,974)
- Tangible fixed assets -€26,982
down €26,982 (-8.1%), from €334,363 to €307,381
of which Land and buildings: -€17,237
Equity and liabilities
- Reserves -€140,478
down €140,478 (-24.2%), from €580,379 to €439,900
- Other debts +€138,807
up €138,807 (+160%), from €86,646 to €225,453
- Debts after one year -€27,368
down €27,368 (-21.2%), from €129,377 to €102,009
Income statement
- Gross operating margin -€13,799
down €13,799 (-7.5%), from €184,442 to €170,643
- Staff costs +€6,782
up €6,782 (+28.5%), from €23,823 to €30,605
- Taxes -€6,701
down €6,701 (-15.9%), from €42,088 to €35,387
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
€98,212
Gross operating margin
-€13,799
Staff costs
-€6,782
Depreciation
+€10
Other operating charges
+€354
Financial income
-€407
Financial charges
+€686
Taxes
+€6,701
Result 2025
€84,974
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
+€291,936
Investment
€0
Financing
-€252,106
Cash 2024
€86,324
From operations (derived)
+€291,936
Net result for the year
+€84,974
Depreciation
+€26,982
Receivables after one year
+€50,000
Receivables within one year
-€6,100
Smaller working-capital items
-€29
Trade debts
-€1,521
Tax, wage and social debts
-€1,177
Other debts
+€138,807
Financing
-€252,106
Debts after one year
-€27,368
Current portion of long-term debt
+€715
Contributions, distributions and other
-€225,453
Cash 2025
€126,155
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €866,720 | €835,283 | -€31,437 | -3.6% |
| Fixed assets | 21/28 | €334,363 | €307,381 | -€26,982 | -8.1% |
| Tangible fixed assets | 22/27 | €334,363 | €307,381 | -€26,982 | -8.1% |
| Land and buildings | 22 | €314,452 | €297,215 | -€17,237 | -5.5% |
| Plant, machinery and equipment | 23 | €17,153 | €8,553 | -€8,600 | -50.1% |
| Furniture and vehicles | 24 | €2,758 | €1,613 | -€1,145 | -41.5% |
| Current assets | 29/58 | €532,357 | €527,902 | -€4,455 | -0.8% |
| Amounts receivable after more than one year | 29 | €153,000 | €103,000 | -€50,000 | -32.7% |
| Other amounts receivable | 291 | €153,000 | €103,000 | -€50,000 | -32.7% |
| Amounts receivable within one year | 40/41 | €285,861 | €291,961 | +€6,100 | +2.1% |
| Trade receivables | 40 | €82,675 | €71,383 | -€11,292 | -13.7% |
| Other amounts receivable | 41 | €203,185 | €220,577 | +€17,392 | +8.6% |
| Cash at bank and in hand | 54/58 | €86,324 | €126,155 | +€39,830 | +46.1% |
| Deferred charges and accrued income | 490/1 | €7,172 | €6,786 | -€385 | -5.4% |
| Total equity and liabilities | 10/49 | €866,720 | €835,283 | -€31,437 | -3.6% |
| Equity | 10/15 | €592,779 | €452,300 | -€140,478 | -23.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €580,379 | €439,900 | -€140,478 | -24.2% |
| Distributable reserves | 133 | €580,379 | €439,900 | -€140,478 | -24.2% |
| Amounts payable | 17/49 | €273,941 | €382,983 | +€109,041 | +39.8% |
| Amounts payable after more than one year | 17 | €129,377 | €102,009 | -€27,368 | -21.2% |
| Financial debts | 170/4 | €129,377 | €102,009 | -€27,368 | -21.2% |
| Amounts payable within one year | 42/48 | €143,473 | €280,296 | +€136,823 | +95.4% |
| Current portion of amounts payable after more than one year | 42 | €26,653 | €27,368 | +€715 | +2.7% |
| Trade debts | 44 | €11,747 | €10,226 | -€1,521 | -13.0% |
| Suppliers | 440/4 | €11,747 | €10,226 | -€1,521 | -13.0% |
| Taxes, remuneration and social security | 45 | €18,427 | €17,250 | -€1,177 | -6.4% |
| Taxes | 450/3 | €17,088 | €15,441 | -€1,647 | -9.6% |
| Remuneration and social security | 454/9 | €1,339 | €1,809 | +€470 | +35.1% |
| Other amounts payable | 47/48 | €86,646 | €225,453 | +€138,807 | +160% |
| Accrued charges and deferred income | 492/3 | €1,091 | €677 | -€414 | -37.9% |
| Remuneration, social security and pensions | 62 | €23,823 | €30,605 | +€6,782 | +28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,992 | €26,982 | -€10 | 0.0% |
| Other operating charges | 640/8 | €4,462 | €4,108 | -€354 | -7.9% |
| Gross operating margin | 9900 | €184,442 | €170,643 | -€13,799 | -7.5% |
| Operating profit (loss) | 9901 | €129,166 | €108,948 | -€20,217 | -15.7% |
| Financial income | 75/76B | €15,480 | €15,073 | -€407 | -2.6% |
| Recurring financial income | 75 | €15,480 | €15,073 | -€407 | -2.6% |
| Financial charges | 65/66B | €4,346 | €3,660 | -€686 | -15.8% |
| Recurring financial charges | 65 | €4,346 | €3,660 | -€686 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €140,300 | €120,361 | -€19,939 | -14.2% |
| Income taxes | 67/77 | €42,088 | €35,387 | -€6,701 | -15.9% |
| Profit (loss) for the period | 9904 | €98,212 | €84,974 | -€13,238 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €98,212 | €84,974 | -€13,238 | -13.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.