DR. MARC BOEHME: what changed
What changed
DR. MARC BOEHME
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€57,250
2024 · €34,607+€22,643
Equity
€266,767
2024 · €277,776-€11,008
Cash
€74,177
2024 · €74,425-€248
Balance sheet total
€297,728
2024 · €295,849+€1,879
Largest movements
Assets
- Current investments +€16,800
up €16,800 (+10.6%), from €158,587 to €175,387
- Receivables within one year -€12,865
down €12,865 (-100%), from €12,865 to €0
Equity and liabilities
- Other debts +€21,156
up €21,156, from €0 to €21,156
- Reserves -€11,008
down €11,008 (-4.2%), from €259,176 to €248,167
- Tax, wage and social debts -€8,600
down €8,600 (-82.0%), from €10,485 to €1,885
Income statement
- Gross operating margin +€24,461
up €24,461 (+42.4%), from €57,753 to €82,215
- Taxes +€4,457
up €4,457 (+25.4%), from €17,575 to €22,033
- Depreciation -€4,150
down €4,150 (-72.8%), from €5,702 to €1,551
- Financial income -€1,547
down €1,547 (-60.3%), from €2,565 to €1,018
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
€34,607
Gross operating margin
+€24,461
Depreciation
+€4,150
Other operating charges
+€86
Financial income
-€1,547
Financial charges
-€50
Taxes
-€4,457
Result 2025
€57,250
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
+€83,135
Investment
-€16,800
Financing
-€66,584
Cash 2024
€74,425
From operations (derived)
+€83,135
Net result for the year
+€57,250
Depreciation
+€1,551
Receivables within one year
+€12,865
Deferred charges and accrued income
+€256
Trade debts
-€1,342
Tax, wage and social debts
-€8,600
Other debts
+€21,156
Investment (derived)
-€16,800
Current investments
-€16,800
Financing
-€66,584
Short-term financial debts
+€1,675
Contributions, distributions and other
-€68,258
Cash 2025
€74,177
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,849 | €297,728 | +€1,879 | +0.6% |
| Fixed assets | 21/28 | €5,929 | €4,377 | -€1,551 | -26.2% |
| Tangible fixed assets | 22/27 | €3,379 | €1,827 | -€1,551 | -45.9% |
| Furniture and vehicles | 24 | €3,379 | €1,827 | -€1,551 | -45.9% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €289,920 | €293,351 | +€3,431 | +1.2% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,865 | €0 | -€12,865 | -100% |
| Other amounts receivable | 41 | €12,865 | €0 | -€12,865 | -100% |
| Current investments | 50/53 | €158,587 | €175,387 | +€16,800 | +10.6% |
| Cash at bank and in hand | 54/58 | €74,425 | €74,177 | -€248 | -0.3% |
| Deferred charges and accrued income | 490/1 | €9,044 | €8,788 | -€256 | -2.8% |
| Total equity and liabilities | 10/49 | €295,849 | €297,728 | +€1,879 | +0.6% |
| Equity | 10/15 | €277,776 | €266,767 | -€11,008 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €259,176 | €248,167 | -€11,008 | -4.2% |
| Distributable reserves | 133 | €259,176 | €248,167 | -€11,008 | -4.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,074 | €30,961 | +€12,888 | +71.3% |
| Amounts payable within one year | 42/48 | €18,074 | €30,961 | +€12,888 | +71.3% |
| Financial debts | 43 | €3,392 | €5,067 | +€1,675 | +49.4% |
| Credit institutions | 430/8 | €3,392 | €5,067 | +€1,675 | +49.4% |
| Trade debts | 44 | €4,196 | €2,854 | -€1,342 | -32.0% |
| Suppliers | 440/4 | €4,196 | €2,854 | -€1,342 | -32.0% |
| Taxes, remuneration and social security | 45 | €10,485 | €1,885 | -€8,600 | -82.0% |
| Taxes | 450/3 | €10,485 | €1,885 | -€8,600 | -82.0% |
| Other amounts payable | 47/48 | €0 | €21,156 | +€21,156 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,702 | €1,551 | -€4,150 | -72.8% |
| Other operating charges | 640/8 | €1,082 | €995 | -€86 | -8.0% |
| Gross operating margin | 9900 | €57,753 | €82,215 | +€24,461 | +42.4% |
| Operating profit (loss) | 9901 | €50,970 | €79,668 | +€28,698 | +56.3% |
| Financial income | 75/76B | €2,565 | €1,018 | -€1,547 | -60.3% |
| Recurring financial income | 75 | €2,565 | €1,018 | -€1,547 | -60.3% |
| Financial charges | 65/66B | €1,353 | €1,403 | +€50 | +3.7% |
| Recurring financial charges | 65 | €1,353 | €1,403 | +€50 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €52,182 | €79,282 | +€27,101 | +51.9% |
| Income taxes | 67/77 | €17,575 | €22,033 | +€4,457 | +25.4% |
| Profit (loss) for the period | 9904 | €34,607 | €57,250 | +€22,643 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,607 | €57,250 | +€22,643 | +65.4% |
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 5 November 2026 via checked.be.