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Dr. Michael Barelli: what changed

What changed

Dr. Michael Barelli

BE 0780.370.839
NACE 86.210, General medical practice
filed annual accounts (NBB)
Financial years compared with
Net result for the year
€18,626
2023 · €32,421-€13,796
Equity
€55,006
2023 · €36,380+€18,626
Cash
€27,292
2023 · €13,136+€14,155
Balance sheet total
€84,489
2023 · €71,014+€13,475

Largest movements

2023 to 2024
Assets
  • Cash +€14,155

    up €14,155 (+108%), from €13,136 to €27,292

    mainly Net result for the year (+€18,626) and Depreciation (+€8,583)

  • Tangible fixed assets -€6,439

    down €6,439 (-18.2%), from €35,381 to €28,943

    of which Leasing and similar rights: -€7,613

  • Receivables within one year +€5,282

    up €5,282 (+23.5%), from €22,497 to €27,779

    of which Trade receivables: +€5,347

Equity and liabilities
  • Profit (loss) carried forward +€18,626

    up €18,626 (+59.4%), from €31,380 to €50,006

  • Debts after one year -€10,079

    down €10,079 (-49.3%), from €20,428 to €10,349

  • Current portion of long-term debt +€3,235

    up €3,235 (+32.7%), from €9,897 to €13,132

  • Tax, wage and social debts +€1,937

    up €1,937 (+47.6%), from €4,065 to €6,002

Income statement
  • Gross operating margin -€11,074

    down €11,074 (-23.4%), from €47,305 to €36,231

  • Depreciation +€2,334

    up €2,334 (+37.4%), from €6,249 to €8,583

  • Financial charges +€1,855

    up €1,855 (+309,200%), from €1 to €1,856

  • Taxes -€783

    down €783 (-10.2%), from €7,643 to €6,859

Change in the result, 2023 to 2024

effect on the result

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 2023 €32,421
Gross operating margin -€11,074
Staff costs +€108
Depreciation -€2,334
Other operating charges +€389
Financial income +€189
Financial charges -€1,855
Taxes +€783
Result 2024 €18,626
raises the resultlowers the result

Derived cash bridge

cash 2023 to 2024

The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.

From operations +€23,144
Investment -€2,144
Financing -€6,844
Cash 2023 €13,136
Net result for the year +€18,626
Depreciation +€8,583
Receivables within one year -€5,282
Deferred charges and accrued income -€476
Trade debts -€244
Tax, wage and social debts +€1,937
Investment in fixed assets (net) -€2,144
Debts after one year -€10,079
Current portion of long-term debt +€3,235
Cash 2024 €27,292
brings cash intakes cash out
Every line side by side 37 lines
Line Code 2023 2024 Change %
Total assets 20/58 €71,014 €84,489 +€13,475 +19.0%
Fixed assets 21/28 €35,381 €28,943 -€6,439 -18.2%
Tangible fixed assets 22/27 €35,381 €28,943 -€6,439 -18.2%
Furniture and vehicles 24 €2,989 €4,163 +€1,174 +39.3%
Leasing and similar rights 25 €32,392 €24,779 -€7,613 -23.5%
Current assets 29/58 €35,633 €55,547 +€19,914 +55.9%
Amounts receivable within one year 40/41 €22,497 €27,779 +€5,282 +23.5%
Trade receivables 40 €15,775 €21,122 +€5,347 +33.9%
Other amounts receivable 41 €6,721 €6,657 -€65 -1.0%
Cash at bank and in hand 54/58 €13,136 €27,292 +€14,155 +108%
Deferred charges and accrued income 490/1 - €476 +€476
Total equity and liabilities 10/49 €71,014 €84,489 +€13,475 +19.0%
Equity 10/15 €36,380 €55,006 +€18,626 +51.2%
Contributions 10/11 €5,000 €5,000 = 0.0%
Profit (loss) carried forward 14 €31,380 €50,006 +€18,626 +59.4%
Amounts payable 17/49 €34,634 €29,483 -€5,151 -14.9%
Amounts payable after more than one year 17 €20,428 €10,349 -€10,079 -49.3%
Financial debts 170/4 €20,428 €10,349 -€10,079 -49.3%
Amounts payable within one year 42/48 €14,206 €19,134 +€4,928 +34.7%
Current portion of amounts payable after more than one year 42 €9,897 €13,132 +€3,235 +32.7%
Trade debts 44 €244 - -€244
Suppliers 440/4 €244 - -€244
Taxes, remuneration and social security 45 €4,065 €6,002 +€1,937 +47.6%
Taxes 450/3 €4,065 €6,002 +€1,937 +47.6%
Remuneration, social security and pensions 62 €108 - -€108
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €6,249 €8,583 +€2,334 +37.4%
Other operating charges 640/8 €1,062 €673 -€389 -36.6%
Gross operating margin 9900 €47,305 €36,231 -€11,074 -23.4%
Operating profit (loss) 9901 €39,887 €26,975 -€12,912 -32.4%
Financial income 75/76B €178 €366 +€189 +106%
Recurring financial income 75 €178 €366 +€189 +106%
Financial charges 65/66B €1 €1,856 +€1,855 +309,200%
Recurring financial charges 65 €1 €1,856 +€1,855 +309,200%
Profit (loss) for the period before taxes 9903 €40,064 €25,485 -€14,579 -36.4%
Income taxes 67/77 €7,643 €6,859 -€783 -10.2%
Profit (loss) for the period 9904 €32,421 €18,626 -€13,796 -42.6%
Profit (loss) for the period to be appropriated 9905 €32,421 €18,626 -€13,796 -42.6%
Calculation and sources

Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.