DR. MARC DE ROECK: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
DR. MARC DE ROECK
NACE 86.220, Specialist medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€12,266
2024 · -€10,626-€1,641
Equity
€1.1m
2024 · €1.1m-€12,266
Cash
€238,066
2024 · €231,660+€6,406
Balance sheet total
€1.1m
2024 · €1.2m-€21,184
Largest movements
Assets
- Tangible fixed assets -€34,809
down €34,809 (-9.0%), from €385,579 to €350,771
Equity and liabilities
- Profit (loss) carried forward -€12,266
down €12,266 (-115%), from -€10,626 to -€22,892
Income statement
- Depreciation +€12,197
up €12,197 (+53.9%), from €22,612 to €34,809
- Gross operating margin +€9,577
up €9,577 (+10.6%), from €90,690 to €100,267
- Staff costs -€4,387
down €4,387 (-5.3%), from €83,470 to €79,083
- Taxes +€1,957
up €1,957 (+267%), from €732 to €2,689
- Financial charges +€1,031
up €1,031 (+115%), from €898 to €1,928
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
-€10,626
Gross operating margin
+€9,577
Staff costs
+€4,387
Depreciation
-€12,197
Other operating charges
+€542
Financial income
-€962
Financial charges
-€1,031
Taxes
-€1,957
Result 2025
-€12,266
raises the resultlowers the result
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€14,222
Investment
€0
Financing
-€7,816
Cash 2024
€231,660
From operations (derived)
+€14,222
Net result for the year
-€12,266
Depreciation
+€34,809
Receivables within one year
-€10,696
Deferred charges and accrued income
+€3,477
Trade debts
-€1,331
Tax, wage and social debts
+€229
Financing
-€7,816
Debts after one year
-€8,245
Current portion of long-term debt
+€429
Cash 2025
€238,066
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,161,734 | €1,140,550 | -€21,184 | -1.8% |
| Fixed assets | 21/28 | €385,579 | €350,771 | -€34,809 | -9.0% |
| Tangible fixed assets | 22/27 | €385,579 | €350,771 | -€34,809 | -9.0% |
| Land and buildings | 22 | €292,011 | €278,648 | -€13,363 | -4.6% |
| Plant, machinery and equipment | 23 | €30,078 | €25,706 | -€4,372 | -14.5% |
| Furniture and vehicles | 24 | €63,490 | €46,417 | -€17,073 | -26.9% |
| Current assets | 29/58 | €776,155 | €789,779 | +€13,625 | +1.8% |
| Amounts receivable within one year | 40/41 | €39,177 | €49,873 | +€10,696 | +27.3% |
| Other amounts receivable | 41 | €39,177 | €49,873 | +€10,696 | +27.3% |
| Current investments | 50/53 | €500,000 | €500,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €231,660 | €238,066 | +€6,406 | +2.8% |
| Deferred charges and accrued income | 490/1 | €5,317 | €1,840 | -€3,477 | -65.4% |
| Total equity and liabilities | 10/49 | €1,161,734 | €1,140,550 | -€21,184 | -1.8% |
| Equity | 10/15 | €1,113,824 | €1,101,558 | -€12,266 | -1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,105,849 | €1,105,849 | = | 0.0% |
| Distributable reserves | 133 | €1,105,849 | €1,105,849 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,626 | -€22,892 | -€12,266 | -115% |
| Amounts payable | 17/49 | €47,910 | €38,992 | -€8,918 | -18.6% |
| Amounts payable after more than one year | 17 | €25,335 | €17,090 | -€8,245 | -32.5% |
| Financial debts | 170/4 | €25,335 | €17,090 | -€8,245 | -32.5% |
| Amounts payable within one year | 42/48 | €22,575 | €21,902 | -€673 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €7,816 | €8,245 | +€429 | +5.5% |
| Trade debts | 44 | €4,730 | €3,399 | -€1,331 | -28.1% |
| Suppliers | 440/4 | €4,730 | €3,399 | -€1,331 | -28.1% |
| Taxes, remuneration and social security | 45 | €10,029 | €10,258 | +€229 | +2.3% |
| Remuneration and social security | 454/9 | €10,029 | €10,258 | +€229 | +2.3% |
| Remuneration, social security and pensions | 62 | €83,470 | €79,083 | -€4,387 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,612 | €34,809 | +€12,197 | +53.9% |
| Other operating charges | 640/8 | €5,463 | €4,922 | -€542 | -9.9% |
| Gross operating margin | 9900 | €90,690 | €100,267 | +€9,577 | +10.6% |
| Operating profit (loss) | 9901 | -€20,856 | -€18,547 | +€2,309 | +11.1% |
| Financial income | 75/76B | €11,859 | €10,898 | -€962 | -8.1% |
| Recurring financial income | 75 | €11,859 | €10,898 | -€962 | -8.1% |
| Financial charges | 65/66B | €898 | €1,928 | +€1,031 | +115% |
| Recurring financial charges | 65 | €898 | €1,928 | +€1,031 | +115% |
| Profit (loss) for the period before taxes | 9903 | -€9,894 | -€9,577 | +€316 | +3.2% |
| Income taxes | 67/77 | €732 | €2,689 | +€1,957 | +267% |
| Profit (loss) for the period | 9904 | -€10,626 | -€12,266 | -€1,641 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,626 | -€12,266 | -€1,641 | -15.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.