Dr. Opsomer F.: what changed
What changed
Dr. Opsomer F.
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
-€17,577
2024 · €280,782-€298,360
Equity
€1.1m
2024 · €1.2m-€17,577
Cash
€668,593
2024 · €780,865-€112,272
Balance sheet total
€1.2m
2024 · €1.3m-€163,771
Largest movements
Assets
- Cash -€112,272
down €112,272 (-14.4%), from €780,865 to €668,593
mainly Other debts (-€111,516) and Tax, wage and social debts (-€35,123)
- Receivables within one year -€32,408
down €32,408 (-84.6%), from €38,290 to €5,882
- Tangible fixed assets -€19,187
down €19,187 (-12.8%), from €149,546 to €130,359
of which Furniture and vehicles: -€13,009
Equity and liabilities
- Other debts -€111,516
down €111,516 (-96.1%), from €116,070 to €4,554
- Tax, wage and social debts -€35,123
down €35,123 (-99.7%), from €35,225 to €102
of which Taxes: -€35,123
- Profit (loss) carried forward -€17,577
new in 2025: -€17,577
Income statement
- Gross operating margin -€437,674
down €437,674 (-99.2%), from €441,074 to €3,400
- Taxes -€125,159
down €125,159 (-99.9%), from €125,325 to €165
- Financial charges -€12,556
down €12,556 (-98.4%), from €12,762 to €206
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
€280,782
Gross operating margin
-€437,674
Depreciation
+€177
Other operating charges
+€1,542
Financial income
-€120
Financial charges
+€12,556
Taxes
+€125,159
Result 2025
-€17,577
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
-€112,272
Investment
€0
Financing
€0
Cash 2024
€780,865
From operations (derived)
-€112,272
Net result for the year
-€17,577
Depreciation
+€19,187
Receivables within one year
+€32,408
Deferred charges and accrued income
-€96
Trade debts
+€445
Tax, wage and social debts
-€35,123
Other debts
-€111,516
Cash 2025
€668,593
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,319,436 | €1,155,664 | -€163,771 | -12.4% |
| Fixed assets | 21/28 | €149,546 | €130,359 | -€19,187 | -12.8% |
| Tangible fixed assets | 22/27 | €149,546 | €130,359 | -€19,187 | -12.8% |
| Land and buildings | 22 | €104,089 | €100,013 | -€4,076 | -3.9% |
| Plant, machinery and equipment | 23 | €5,326 | €3,223 | -€2,102 | -39.5% |
| Furniture and vehicles | 24 | €40,132 | €27,123 | -€13,009 | -32.4% |
| Current assets | 29/58 | €1,169,889 | €1,025,305 | -€144,584 | -12.4% |
| Amounts receivable within one year | 40/41 | €38,290 | €5,882 | -€32,408 | -84.6% |
| Trade receivables | 40 | €38,290 | €5,882 | -€32,408 | -84.6% |
| Current investments | 50/53 | €350,000 | €350,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €780,865 | €668,593 | -€112,272 | -14.4% |
| Deferred charges and accrued income | 490/1 | €734 | €830 | +€96 | +13.1% |
| Total equity and liabilities | 10/49 | €1,319,436 | €1,155,664 | -€163,771 | -12.4% |
| Equity | 10/15 | €1,163,221 | €1,145,644 | -€17,577 | -1.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,063,221 | €1,063,221 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,471 | €1,471 | = | 0.0% |
| Distributable reserves | 133 | €1,061,750 | €1,061,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€17,577 | -€17,577 | |
| Provisions and deferred taxes | 16 | €2,500 | €2,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,500 | €2,500 | = | 0.0% |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €153,715 | €7,521 | -€146,194 | -95.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €153,715 | €7,521 | -€146,194 | -95.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,420 | €2,864 | +€445 | +18.4% |
| Suppliers | 440/4 | €2,420 | €2,864 | +€445 | +18.4% |
| Taxes, remuneration and social security | 45 | €35,225 | €102 | -€35,123 | -99.7% |
| Taxes | 450/3 | €35,225 | €102 | -€35,123 | -99.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €116,070 | €4,554 | -€111,516 | -96.1% |
| Non-recurring operating income | 76A | €248,317 | €0 | -€248,317 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,364 | €19,187 | -€177 | -0.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €3,173 | €1,631 | -€1,542 | -48.6% |
| Gross operating margin | 9900 | €441,074 | €3,400 | -€437,674 | -99.2% |
| Operating profit (loss) | 9901 | €418,537 | -€17,418 | -€435,955 | |
| Financial income | 75/76B | €332 | €212 | -€120 | -36.0% |
| Recurring financial income | 75 | €332 | €212 | -€120 | -36.0% |
| Financial charges | 65/66B | €12,762 | €206 | -€12,556 | -98.4% |
| Recurring financial charges | 65 | €12,762 | €206 | -€12,556 | -98.4% |
| Profit (loss) for the period before taxes | 9903 | €406,107 | -€17,412 | -€423,519 | |
| Income taxes | 67/77 | €125,325 | €165 | -€125,159 | -99.9% |
| Profit (loss) for the period | 9904 | €280,782 | -€17,577 | -€298,360 | |
| Profit (loss) for the period to be appropriated | 9905 | €280,782 | -€17,577 | -€298,360 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.