Dr. O. BROUCKAERT: what changed
What changed
Dr. O. BROUCKAERT
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€432,331
2024 · €399,878+€32,453
Equity
€70,808
2024 · €38,478+€32,331
Cash
€169,199
2024 · €164,768+€4,430
Balance sheet total
€599,183
2024 · €693,006-€93,822
Largest movements
Assets
- Intangible fixed assets -€90,000
down €90,000 (-32.4%), from €277,500 to €187,500
- Tangible fixed assets -€15,378
down €15,378 (-21.6%), from €71,291 to €55,913
of which Furniture and vehicles: -€15,042
Equity and liabilities
- Debts after one year -€126,868
down €126,868 (-83.8%), from €151,344 to €24,475
- Reserves +€32,331
up €32,331 (+163%), from €19,878 to €52,208
- Other debts +€21,241
up €21,241 (+6.6%), from €322,492 to €343,734
- Current portion of long-term debt -€20,442
down €20,442 (-13.9%), from €147,311 to €126,868
Income statement
- Gross operating margin +€52,400
up €52,400 (+8.3%), from €633,943 to €686,343
- Taxes +€11,818
up €11,818 (+9.2%), from €128,842 to €140,660
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
€399,878
Gross operating margin
+€52,400
Depreciation
-€4,836
Other operating charges
+€63
Financial income
-€4,071
Financial charges
+€714
Taxes
-€11,818
Result 2025
€432,331
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
+€553,700
Investment
-€3,569
Financing
-€545,701
Cash 2024
€164,768
From operations (derived)
+€553,700
Net result for the year
+€432,331
Depreciation
+€108,947
Receivables within one year
-€4,848
Deferred charges and accrued income
-€2,277
Trade debts
-€371
Tax, wage and social debts
-€1,322
Other debts
+€21,241
Investment (derived)
-€3,569
Investment in fixed assets (net)
-€3,569
Financing
-€545,701
Debts after one year
-€126,868
Current portion of long-term debt
-€20,442
Short-term financial debts
+€1,610
Contributions, distributions and other
-€400,000
Cash 2025
€169,199
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €693,006 | €599,183 | -€93,822 | -13.5% |
| Fixed assets | 21/28 | €348,791 | €243,413 | -€105,378 | -30.2% |
| Intangible fixed assets | 21 | €277,500 | €187,500 | -€90,000 | -32.4% |
| Tangible fixed assets | 22/27 | €71,291 | €55,913 | -€15,378 | -21.6% |
| Plant, machinery and equipment | 23 | €1,470 | €1,135 | -€336 | -22.8% |
| Furniture and vehicles | 24 | €69,821 | €54,778 | -€15,042 | -21.5% |
| Current assets | 29/58 | €344,215 | €355,771 | +€11,556 | +3.4% |
| Amounts receivable within one year | 40/41 | €175,796 | €180,644 | +€4,848 | +2.8% |
| Trade receivables | 40 | €175,796 | €180,644 | +€4,848 | +2.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €164,768 | €169,199 | +€4,430 | +2.7% |
| Deferred charges and accrued income | 490/1 | €3,651 | €5,928 | +€2,277 | +62.4% |
| Total equity and liabilities | 10/49 | €693,006 | €599,183 | -€93,822 | -13.5% |
| Equity | 10/15 | €38,478 | €70,808 | +€32,331 | +84.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,878 | €52,208 | +€32,331 | +163% |
| Distributable reserves | 133 | €19,878 | €52,208 | +€32,331 | +163% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €654,528 | €528,375 | -€126,153 | -19.3% |
| Amounts payable after more than one year | 17 | €151,344 | €24,475 | -€126,868 | -83.8% |
| Financial debts | 170/4 | €151,344 | €24,475 | -€126,868 | -83.8% |
| Amounts payable within one year | 42/48 | €503,185 | €503,900 | +€715 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €147,311 | €126,868 | -€20,442 | -13.9% |
| Financial debts | 43 | €21,930 | €23,539 | +€1,610 | +7.3% |
| Credit institutions | 430/8 | €21,930 | €23,539 | +€1,610 | +7.3% |
| Trade debts | 44 | €3,402 | €3,031 | -€371 | -10.9% |
| Suppliers | 440/4 | €3,402 | €3,031 | -€371 | -10.9% |
| Taxes, remuneration and social security | 45 | €8,050 | €6,728 | -€1,322 | -16.4% |
| Taxes | 450/3 | €4,765 | €6,728 | +€1,963 | +41.2% |
| Remuneration and social security | 454/9 | €3,284 | €0 | -€3,284 | -100% |
| Other amounts payable | 47/48 | €322,492 | €343,734 | +€21,241 | +6.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,112 | €108,947 | +€4,836 | +4.6% |
| Other operating charges | 640/8 | €63 | €0 | -€63 | -100% |
| Gross operating margin | 9900 | €633,943 | €686,343 | +€52,400 | +8.3% |
| Operating profit (loss) | 9901 | €529,768 | €577,395 | +€47,627 | +9.0% |
| Financial income | 75/76B | €4,071 | €0 | -€4,071 | -100% |
| Recurring financial income | 75 | €4,071 | €0 | -€4,071 | -100% |
| Financial charges | 65/66B | €5,119 | €4,404 | -€714 | -14.0% |
| Recurring financial charges | 65 | €5,119 | €4,404 | -€714 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €528,720 | €572,991 | +€44,271 | +8.4% |
| Income taxes | 67/77 | €128,842 | €140,660 | +€11,818 | +9.2% |
| Profit (loss) for the period | 9904 | €399,878 | €432,331 | +€32,453 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €399,878 | €432,331 | +€32,453 | +8.1% |
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.