Dr. P. Van Ongevalle, huisarts: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Dr. P. Van Ongevalle, huisarts
Largest movements
- Current investments +€33,000
up €33,000 (+244%), from €13,500 to €46,500
- Receivables within one year +€15,700
up €15,700 (+37.2%), from €42,156 to €57,856
- Cash -€6,991
down €6,991 (-20.2%), from €34,565 to €27,574
mainly Current investments (-€33,000) and Receivables within one year (-€15,700)
- Tangible fixed assets -€2,931
down €2,931 (-20.2%), from €14,494 to €11,563
of which Furniture and vehicles: -€5,353
- Reserves +€45,900
up €45,900 (+54.5%), from €84,230 to €130,130
- Tax, wage and social debts -€3,860
down €3,860 (-34.2%), from €11,278 to €7,417
of which Remuneration and social security: -€2,918
- Trade debts -€2,415
down €2,415 (-77.5%), from €3,116 to €701
- Gross operating margin +€3,653
up €3,653 (+5.6%), from €65,323 to €68,977
- Taxes +€1,006
up €1,006 (+5.6%), from €17,858 to €18,864
- Depreciation +€740
up €740 (+14.3%), from €5,162 to €5,902
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,715 | €144,192 | +€39,477 | +37.7% |
| Fixed assets | 21/28 | €14,494 | €11,563 | -€2,931 | -20.2% |
| Tangible fixed assets | 22/27 | €14,494 | €11,563 | -€2,931 | -20.2% |
| Plant, machinery and equipment | 23 | - | €2,422 | +€2,422 | |
| Furniture and vehicles | 24 | €14,494 | €9,141 | -€5,353 | -36.9% |
| Current assets | 29/58 | €90,221 | €132,629 | +€42,408 | +47.0% |
| Amounts receivable within one year | 40/41 | €42,156 | €57,856 | +€15,700 | +37.2% |
| Other amounts receivable | 41 | €42,156 | €57,856 | +€15,700 | +37.2% |
| Current investments | 50/53 | €13,500 | €46,500 | +€33,000 | +244% |
| Cash at bank and in hand | 54/58 | €34,565 | €27,574 | -€6,991 | -20.2% |
| Deferred charges and accrued income | 490/1 | - | €699 | +€699 | |
| Total equity and liabilities | 10/49 | €104,715 | €144,192 | +€39,477 | +37.7% |
| Equity | 10/15 | €89,230 | €135,130 | +€45,900 | +51.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €84,230 | €130,130 | +€45,900 | +54.5% |
| Distributable reserves | 133 | €84,230 | €130,130 | +€45,900 | +54.5% |
| Amounts payable | 17/49 | €15,485 | €9,062 | -€6,423 | -41.5% |
| Amounts payable within one year | 42/48 | €15,485 | €9,062 | -€6,423 | -41.5% |
| Financial debts | 43 | €528 | €944 | +€416 | +78.8% |
| Credit institutions | 430/8 | €528 | €944 | +€416 | +78.8% |
| Trade debts | 44 | €3,116 | €701 | -€2,415 | -77.5% |
| Suppliers | 440/4 | €3,116 | €701 | -€2,415 | -77.5% |
| Taxes, remuneration and social security | 45 | €11,278 | €7,417 | -€3,860 | -34.2% |
| Taxes | 450/3 | €7,858 | €6,916 | -€942 | -12.0% |
| Remuneration and social security | 454/9 | €3,420 | €501 | -€2,918 | -85.3% |
| Other amounts payable | 47/48 | €564 | €0 | -€564 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,162 | €5,902 | +€740 | +14.3% |
| Other operating charges | 640/8 | €427 | €1,066 | +€639 | +150% |
| Gross operating margin | 9900 | €65,323 | €68,977 | +€3,653 | +5.6% |
| Operating profit (loss) | 9901 | €59,735 | €62,009 | +€2,274 | +3.8% |
| Financial income | 75/76B | €2,188 | €2,800 | +€613 | +28.0% |
| Recurring financial income | 75 | €2,188 | €2,800 | +€613 | +28.0% |
| Financial charges | 65/66B | €256 | €45 | -€211 | -82.4% |
| Recurring financial charges | 65 | €256 | €45 | -€211 | -82.4% |
| Profit (loss) for the period before taxes | 9903 | €61,666 | €64,764 | +€3,098 | +5.0% |
| Income taxes | 67/77 | €17,858 | €18,864 | +€1,006 | +5.6% |
| Profit (loss) for the period | 9904 | €43,808 | €45,900 | +€2,092 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,808 | €45,900 | +€2,092 | +4.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.