DR. MELLAERS MARC: what changed
What changed
DR. MELLAERS MARC
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€57,623
2024 · €206,656-€149,033
Equity
€1.4m
2024 · €1.3m+€57,623
Cash
€321,463
2024 · €561,377-€239,914
Balance sheet total
€1.4m
2024 · €1.4m+€85,597
Largest movements
Assets
- Current investments +€307,806
up €307,806 (+108%), from €286,146 to €593,952
- Cash -€239,914
down €239,914 (-42.7%), from €561,377 to €321,463
mainly Current investments (-€307,806) and Receivables within one year (-€20,436)
- Tangible fixed assets -€24,699
down €24,699 (-41.3%), from €59,782 to €35,083
of which Furniture and vehicles: -€21,378
- Receivables within one year +€20,436
up €20,436 (+73.0%), from €27,977 to €48,414
of which Other amounts receivable: +€20,436
- Receivables after one year +€20,000
up €20,000 (+4.9%), from €409,800 to €429,800
Equity and liabilities
- Reserves +€57,623
up €57,623 (+4.6%), from €1.2m to €1.3m
of which Distributable reserves: +€57,623
- Tax, wage and social debts +€28,175
up €28,175 (+72.4%), from €38,917 to €67,092
of which Taxes: +€28,175
Income statement
- Gross operating margin -€211,120
down €211,120 (-69.8%), from €302,365 to €91,245
- Taxes -€61,284
down €61,284 (-66.2%), from €92,567 to €31,282
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
€206,656
Gross operating margin
-€211,120
Staff costs
+€668
Depreciation
+€1,405
Other operating charges
+€35
Other operating items
-€2,725
Financial income
+€1,782
Financial charges
-€363
Taxes
+€61,284
Result 2025
€57,623
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
+€64,882
Investment
-€305,082
Financing
+€285
Cash 2024
€561,377
From operations (derived)
+€64,882
Net result for the year
+€57,623
Depreciation
+€21,974
Receivables after one year
-€20,000
Receivables within one year
-€20,436
Deferred charges and accrued income
-€1,967
Trade debts
-€487
Tax, wage and social debts
+€28,175
Investment (derived)
-€305,082
Investment in fixed assets (net)
+€2,725
Current investments
-€307,806
Financing
+€285
Short-term financial debts
+€285
Cash 2025
€321,463
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,364,227 | €1,449,823 | +€85,597 | +6.3% |
| Fixed assets | 21/28 | €59,782 | €35,083 | -€24,699 | -41.3% |
| Tangible fixed assets | 22/27 | €59,782 | €35,083 | -€24,699 | -41.3% |
| Plant, machinery and equipment | 23 | €597 | €0 | -€597 | -100% |
| Furniture and vehicles | 24 | €56,460 | €35,083 | -€21,378 | -37.9% |
| Other tangible fixed assets | 26 | €2,725 | €0 | -€2,725 | -100% |
| Current assets | 29/58 | €1,304,445 | €1,414,741 | +€110,295 | +8.5% |
| Amounts receivable after more than one year | 29 | €409,800 | €429,800 | +€20,000 | +4.9% |
| Other amounts receivable | 291 | €409,800 | €429,800 | +€20,000 | +4.9% |
| Amounts receivable within one year | 40/41 | €27,977 | €48,414 | +€20,436 | +73.0% |
| Trade receivables | 40 | €1,188 | €1,188 | = | 0.0% |
| Other amounts receivable | 41 | €26,789 | €47,225 | +€20,436 | +76.3% |
| Current investments | 50/53 | €286,146 | €593,952 | +€307,806 | +108% |
| Cash at bank and in hand | 54/58 | €561,377 | €321,463 | -€239,914 | -42.7% |
| Deferred charges and accrued income | 490/1 | €19,145 | €21,112 | +€1,967 | +10.3% |
| Total equity and liabilities | 10/49 | €1,364,227 | €1,449,823 | +€85,597 | +6.3% |
| Equity | 10/15 | €1,323,673 | €1,381,296 | +€57,623 | +4.4% |
| Contributions | 10/11 | €6,350 | €6,350 | = | 0.0% |
| Reserves | 13 | €1,242,146 | €1,299,769 | +€57,623 | +4.6% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,240,246 | €1,297,869 | +€57,623 | +4.6% |
| Profit (loss) carried forward | 14 | €75,177 | €75,177 | = | 0.0% |
| Amounts payable | 17/49 | €40,553 | €68,527 | +€27,973 | +69.0% |
| Amounts payable within one year | 42/48 | €40,553 | €68,527 | +€27,973 | +69.0% |
| Financial debts | 43 | €472 | €757 | +€285 | +60.4% |
| Credit institutions | 430/8 | €472 | €757 | +€285 | +60.4% |
| Trade debts | 44 | €1,164 | €678 | -€487 | -41.8% |
| Suppliers | 440/4 | €1,164 | €678 | -€487 | -41.8% |
| Taxes, remuneration and social security | 45 | €38,917 | €67,092 | +€28,175 | +72.4% |
| Taxes | 450/3 | €38,917 | €67,092 | +€28,175 | +72.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €668 | €0 | -€668 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,379 | €21,974 | -€1,405 | -6.0% |
| Other operating charges | 640/8 | €3,655 | €3,620 | -€35 | -0.9% |
| Non-recurring operating charges | 66A | - | €2,725 | +€2,725 | |
| Gross operating margin | 9900 | €302,365 | €91,245 | -€211,120 | -69.8% |
| Operating profit (loss) | 9901 | €274,663 | €62,926 | -€211,737 | -77.1% |
| Financial income | 75/76B | €25,039 | €26,822 | +€1,782 | +7.1% |
| Recurring financial income | 75 | €25,039 | €26,822 | +€1,782 | +7.1% |
| Financial charges | 65/66B | €479 | €842 | +€363 | +75.8% |
| Recurring financial charges | 65 | €479 | €842 | +€363 | +75.8% |
| Profit (loss) for the period before taxes | 9903 | €299,223 | €88,905 | -€210,318 | -70.3% |
| Income taxes | 67/77 | €92,567 | €31,282 | -€61,284 | -66.2% |
| Profit (loss) for the period | 9904 | €206,656 | €57,623 | -€149,033 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €206,656 | €57,623 | -€149,033 | -72.1% |
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 4 November 2026 via checked.be.