Dr. MAES TOON: what changed
What changed
Dr. MAES TOON
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€303,055
2024 · €274,609+€28,445
Equity
€485,372
2024 · €667,611-€182,239
Cash
€263,022
2024 · €641,051-€378,030
Balance sheet total
€497,067
2024 · €674,235-€177,168
Largest movements
Assets
- Cash -€378,030
down €378,030 (-59.0%), from €641,051 to €263,022
mainly Contributions, distributions and other (-€485,294) and Current investments (-€200,000)
- Current investments +€200,000
new in 2025: €200,000
Equity and liabilities
- Reserves -€182,239
down €182,239 (-28.1%), from €649,011 to €466,772
of which Tax-exempt reserves: -€159,980
Income statement
- Gross operating margin +€40,002
up €40,002 (+11.1%), from €361,428 to €401,430
- Taxes +€9,538
up €9,538 (+11.2%), from €85,344 to €94,883
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
€274,609
Gross operating margin
+€40,002
Depreciation
-€1,361
Other operating charges
-€617
Financial income
-€5
Financial charges
-€35
Taxes
-€9,538
Result 2025
€303,055
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
+€309,014
Investment
-€201,750
Financing
-€485,294
Cash 2024
€641,051
From operations (derived)
+€309,014
Net result for the year
+€303,055
Depreciation
+€1,955
Smaller working-capital items
-€878
Tax, wage and social debts
+€4,883
Investment (derived)
-€201,750
Investment in fixed assets (net)
-€1,750
Current investments
-€200,000
Financing
-€485,294
Contributions, distributions and other
-€485,294
Cash 2025
€263,022
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €674,235 | €497,067 | -€177,168 | -26.3% |
| Fixed assets | 21/28 | €3,982 | €3,777 | -€205 | -5.2% |
| Tangible fixed assets | 22/27 | €3,982 | €3,777 | -€205 | -5.2% |
| Plant, machinery and equipment | 23 | - | €1,320 | +€1,320 | |
| Furniture and vehicles | 24 | €3,982 | €2,457 | -€1,526 | -38.3% |
| Current assets | 29/58 | €670,253 | €493,290 | -€176,962 | -26.4% |
| Amounts receivable within one year | 40/41 | €2,285 | €2,156 | -€129 | -5.6% |
| Other amounts receivable | 41 | €2,285 | €2,156 | -€129 | -5.6% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €641,051 | €263,022 | -€378,030 | -59.0% |
| Deferred charges and accrued income | 490/1 | €26,917 | €28,113 | +€1,196 | +4.4% |
| Total equity and liabilities | 10/49 | €674,235 | €497,067 | -€177,168 | -26.3% |
| Equity | 10/15 | €667,611 | €485,372 | -€182,239 | -27.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €649,011 | €466,772 | -€182,239 | -28.1% |
| Tax-exempt reserves | 132 | €159,980 | - | -€159,980 | |
| Distributable reserves | 133 | €489,031 | €466,772 | -€22,259 | -4.6% |
| Amounts payable | 17/49 | €6,623 | €11,695 | +€5,072 | +76.6% |
| Amounts payable within one year | 42/48 | €6,623 | €11,695 | +€5,072 | +76.6% |
| Trade debts | 44 | €2,018 | €1,673 | -€346 | -17.1% |
| Suppliers | 440/4 | €2,018 | €1,673 | -€346 | -17.1% |
| Taxes, remuneration and social security | 45 | €4,605 | €9,488 | +€4,883 | +106% |
| Taxes | 450/3 | €4,605 | €9,488 | +€4,883 | +106% |
| Other amounts payable | 47/48 | - | €535 | +€535 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594 | €1,955 | +€1,361 | +229% |
| Other operating charges | 640/8 | €741 | €1,358 | +€617 | +83.2% |
| Gross operating margin | 9900 | €361,428 | €401,430 | +€40,002 | +11.1% |
| Operating profit (loss) | 9901 | €360,092 | €398,117 | +€38,024 | +10.6% |
| Financial income | 75/76B | €22 | €17 | -€5 | -23.0% |
| Recurring financial income | 75 | €22 | €17 | -€5 | -23.0% |
| Financial charges | 65/66B | €161 | €196 | +€35 | +21.9% |
| Recurring financial charges | 65 | €161 | €196 | +€35 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €359,953 | €397,937 | +€37,984 | +10.6% |
| Income taxes | 67/77 | €85,344 | €94,883 | +€9,538 | +11.2% |
| Profit (loss) for the period | 9904 | €274,609 | €303,055 | +€28,445 | +10.4% |
| Transfer from tax-exempt reserves | 789 | - | €159,980 | +€159,980 | |
| Profit (loss) for the period to be appropriated | 9905 | €274,609 | €463,035 | +€188,425 | +68.6% |
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.