Dr. Marina Essers: what changed
What changed
Dr. Marina Essers
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€148,192
2024 · €174,409-€26,218
Equity
€325,601
2024 · €177,409+€148,192
Cash
€276,393
2024 · €236,208+€40,185
Balance sheet total
€424,190
2024 · €309,470+€114,720
Largest movements
Assets
- Current investments +€100,000
new in 2025: €100,000
- Cash +€40,185
up €40,185 (+17.0%), from €236,208 to €276,393
mainly Net result for the year (+€148,192) and Receivables within one year (+€18,348)
- Receivables within one year -€18,348
no longer reported in 2025 (was €18,348)
- Intangible fixed assets -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
Equity and liabilities
- Reserves +€148,192
up €148,192 (+85.0%), from €174,409 to €322,601
- Tax, wage and social debts -€31,821
down €31,821 (-89.3%), from €35,619 to €3,798
of which Taxes: -€28,692
Income statement
- Gross operating margin -€63,381
down €63,381 (-20.5%), from €309,023 to €245,642
- Taxes -€18,692
down €18,692 (-22.9%), from €81,769 to €63,078
- Staff costs -€14,374
down €14,374 (-42.3%), from €33,998 to €19,624
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
€174,409
Gross operating margin
-€63,381
Staff costs
+€14,374
Depreciation
-€658
Other operating charges
+€454
Other operating items
+€4,287
Financial income
+€0
Financial charges
+€15
Taxes
+€18,692
Result 2025
€148,192
raises the resultlowers the resultnot broken down further in the accounts
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
+€146,479
Investment
-€106,294
Financing
€0
Cash 2024
€236,208
From operations (derived)
+€146,479
Net result for the year
+€148,192
Depreciation
+€13,931
Receivables within one year
+€18,348
Deferred charges and accrued income
-€521
Trade debts
-€3,381
Tax, wage and social debts
-€31,821
Other debts
+€1,730
Investment (derived)
-€106,294
Investment in fixed assets (net)
-€6,294
Current investments
-€100,000
Cash 2025
€276,393
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €309,470 | €424,190 | +€114,720 | +37.1% |
| Fixed assets | 21/28 | €54,005 | €46,367 | -€7,637 | -14.1% |
| Intangible fixed assets | 21 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Tangible fixed assets | 22/27 | €34,005 | €31,367 | -€2,637 | -7.8% |
| Plant, machinery and equipment | 23 | - | €727 | +€727 | |
| Furniture and vehicles | 24 | €34,005 | €25,549 | -€8,456 | -24.9% |
| Leasing and similar rights | 25 | - | €5,092 | +€5,092 | |
| Current assets | 29/58 | €255,465 | €377,823 | +€122,358 | +47.9% |
| Amounts receivable within one year | 40/41 | €18,348 | - | -€18,348 | |
| Trade receivables | 40 | €18,348 | - | -€18,348 | |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €236,208 | €276,393 | +€40,185 | +17.0% |
| Deferred charges and accrued income | 490/1 | €908 | €1,430 | +€521 | +57.4% |
| Total equity and liabilities | 10/49 | €309,470 | €424,190 | +€114,720 | +37.1% |
| Equity | 10/15 | €177,409 | €325,601 | +€148,192 | +83.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €174,409 | €322,601 | +€148,192 | +85.0% |
| Distributable reserves | 133 | €174,409 | €322,601 | +€148,192 | +85.0% |
| Amounts payable | 17/49 | €132,060 | €98,589 | -€33,472 | -25.3% |
| Amounts payable after more than one year | 17 | €90,000 | €90,000 | = | 0.0% |
| Financial debts | 170/4 | €90,000 | €90,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €42,060 | €8,589 | -€33,472 | -79.6% |
| Trade debts | 44 | €3,459 | €79 | -€3,381 | -97.7% |
| Suppliers | 440/4 | €3,459 | €79 | -€3,381 | -97.7% |
| Taxes, remuneration and social security | 45 | €35,619 | €3,798 | -€31,821 | -89.3% |
| Taxes | 450/3 | €31,769 | €3,078 | -€28,692 | -90.3% |
| Remuneration and social security | 454/9 | €3,850 | €720 | -€3,130 | -81.3% |
| Other amounts payable | 47/48 | €2,982 | €4,712 | +€1,730 | +58.0% |
| Remuneration, social security and pensions | 62 | €33,998 | €19,624 | -€14,374 | -42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,273 | €13,931 | +€658 | +5.0% |
| Other operating charges | 640/8 | €1,095 | €641 | -€454 | -41.4% |
| Non-recurring operating charges | 66A | €4,287 | - | -€4,287 | |
| Gross operating margin | 9900 | €309,023 | €245,642 | -€63,381 | -20.5% |
| Operating profit (loss) | 9901 | €256,370 | €211,445 | -€44,924 | -17.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €191 | €176 | -€15 | -7.9% |
| Recurring financial charges | 65 | €191 | €176 | -€15 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €256,179 | €211,269 | -€44,909 | -17.5% |
| Income taxes | 67/77 | €81,769 | €63,078 | -€18,692 | -22.9% |
| Profit (loss) for the period | 9904 | €174,409 | €148,192 | -€26,218 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €174,409 | €148,192 | -€26,218 | -15.0% |
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 2 November 2026 via checked.be.