Dr. Niels Laes: what changed
What changed
Dr. Niels Laes
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€93,400
2024 · €79,374+€14,027
Equity
€4,116
2024 · €6,862-€2,747
Cash
€80,309
2024 · €80,383-€74
Balance sheet total
€88,839
2024 · €92,525-€3,686
Largest movements
Assets
- Tangible fixed assets -€2,747
down €2,747 (-48.9%), from €5,612 to €2,866
Equity and liabilities
- Reserves -€2,747
down €2,747 (-40.6%), from €6,762 to €4,016
- Tax, wage and social debts -€1,222
down €1,222 (-49.0%), from €2,496 to €1,274
Income statement
- Gross operating margin +€17,997
up €17,997 (+16.9%), from €106,570 to €124,567
- Taxes +€4,778
up €4,778 (+22.2%), from €21,496 to €26,274
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
€79,374
Gross operating margin
+€17,997
Depreciation
+€282
Other operating charges
+€465
Financial income
+€0
Financial charges
+€60
Taxes
-€4,778
Result 2025
€93,400
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
+€97,592
Investment
-€1,519
Financing
-€96,147
Cash 2024
€80,383
From operations (derived)
+€97,592
Net result for the year
+€93,400
Depreciation
+€4,266
Deferred charges and accrued income
+€865
Trade debts
-€44
Tax, wage and social debts
-€1,222
Other debts
+€328
Investment (derived)
-€1,519
Investment in fixed assets (net)
-€1,519
Financing
-€96,147
Contributions, distributions and other
-€96,147
Cash 2025
€80,309
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,525 | €88,839 | -€3,686 | -4.0% |
| Fixed assets | 21/28 | €6,862 | €4,116 | -€2,747 | -40.0% |
| Tangible fixed assets | 22/27 | €5,612 | €2,866 | -€2,747 | -48.9% |
| Furniture and vehicles | 24 | €5,612 | €2,866 | -€2,747 | -48.9% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €85,663 | €84,724 | -€939 | -1.1% |
| Cash at bank and in hand | 54/58 | €80,383 | €80,309 | -€74 | -0.1% |
| Deferred charges and accrued income | 490/1 | €5,280 | €4,415 | -€865 | -16.4% |
| Total equity and liabilities | 10/49 | €92,525 | €88,839 | -€3,686 | -4.0% |
| Equity | 10/15 | €6,862 | €4,116 | -€2,747 | -40.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €6,762 | €4,016 | -€2,747 | -40.6% |
| Distributable reserves | 133 | €6,762 | €4,016 | -€2,747 | -40.6% |
| Amounts payable | 17/49 | €85,663 | €84,724 | -€939 | -1.1% |
| Amounts payable within one year | 42/48 | €85,663 | €84,724 | -€939 | -1.1% |
| Trade debts | 44 | €444 | €400 | -€44 | -9.9% |
| Suppliers | 440/4 | €444 | €400 | -€44 | -9.9% |
| Taxes, remuneration and social security | 45 | €2,496 | €1,274 | -€1,222 | -49.0% |
| Taxes | 450/3 | €2,496 | €1,274 | -€1,222 | -49.0% |
| Other amounts payable | 47/48 | €82,723 | €83,050 | +€328 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,548 | €4,266 | -€282 | -6.2% |
| Other operating charges | 640/8 | €978 | €513 | -€465 | -47.6% |
| Gross operating margin | 9900 | €106,570 | €124,567 | +€17,997 | +16.9% |
| Operating profit (loss) | 9901 | €101,044 | €119,788 | +€18,744 | +18.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €174 | €114 | -€60 | -34.5% |
| Recurring financial charges | 65 | €174 | €114 | -€60 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €100,870 | €119,674 | +€18,804 | +18.6% |
| Income taxes | 67/77 | €21,496 | €26,274 | +€4,778 | +22.2% |
| Profit (loss) for the period | 9904 | €79,374 | €93,400 | +€14,027 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €79,374 | €93,400 | +€14,027 | +17.7% |
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.