Dr. Patrick Lannie, Algemene geneeskunde: 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. Patrick Lannie, Algemene geneeskunde
Largest movements
- Receivables within one year +€33,367
up €33,367 (+20.8%), from €160,505 to €193,872
of which Other amounts receivable: +€35,870
- Tangible fixed assets +€25,275
up €25,275 (+123%), from €20,597 to €45,872
of which Other tangible fixed assets: +€23,888
- Cash -€18,236
down €18,236 (-41.1%), from €44,319 to €26,084
mainly Investment in fixed assets (net) (-€34,689) and Receivables within one year (-€33,367)
- Reserves +€37,768
up €37,768 (+22.7%), from €166,376 to €204,144
- Gross operating margin -€11,632
down €11,632 (-15.1%), from €76,921 to €65,289
- Depreciation +€2,868
up €2,868 (+43.8%), from €6,547 to €9,414
- Taxes -€2,814
down €2,814 (-10.9%), from €25,895 to €23,081
- Financial income +€1,350
up €1,350 (+18.2%), from €7,419 to €8,769
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 | €226,421 | €267,065 | +€40,644 | +18.0% |
| Fixed assets | 21/28 | €20,597 | €45,872 | +€25,275 | +123% |
| Tangible fixed assets | 22/27 | €20,597 | €45,872 | +€25,275 | +123% |
| Furniture and vehicles | 24 | €10,862 | €12,249 | +€1,387 | +12.8% |
| Other tangible fixed assets | 26 | €9,735 | €33,624 | +€23,888 | +245% |
| Current assets | 29/58 | €205,824 | €221,193 | +€15,369 | +7.5% |
| Amounts receivable within one year | 40/41 | €160,505 | €193,872 | +€33,367 | +20.8% |
| Trade receivables | 40 | €13,846 | €11,343 | -€2,503 | -18.1% |
| Other amounts receivable | 41 | €146,659 | €182,529 | +€35,870 | +24.5% |
| Cash at bank and in hand | 54/58 | €44,319 | €26,084 | -€18,236 | -41.1% |
| Deferred charges and accrued income | 490/1 | €999 | €1,237 | +€238 | +23.8% |
| Total equity and liabilities | 10/49 | €226,421 | €267,065 | +€40,644 | +18.0% |
| Equity | 10/15 | €178,776 | €216,544 | +€37,768 | +21.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €166,376 | €204,144 | +€37,768 | +22.7% |
| Distributable reserves | 133 | €166,376 | €204,144 | +€37,768 | +22.7% |
| Amounts payable | 17/49 | €47,644 | €50,521 | +€2,877 | +6.0% |
| Amounts payable within one year | 42/48 | €47,533 | €50,521 | +€2,988 | +6.3% |
| Financial debts | 43 | €4,000 | €5,721 | +€1,721 | +43.0% |
| Credit institutions | 430/8 | €4,000 | €5,721 | +€1,721 | +43.0% |
| Trade debts | 44 | €23,793 | €23,108 | -€685 | -2.9% |
| Suppliers | 440/4 | €23,793 | €23,108 | -€685 | -2.9% |
| Taxes, remuneration and social security | 45 | €19,740 | €21,692 | +€1,952 | +9.9% |
| Taxes | 450/3 | €19,740 | €21,692 | +€1,952 | +9.9% |
| Accrued charges and deferred income | 492/3 | €111 | - | -€111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,547 | €9,414 | +€2,868 | +43.8% |
| Other operating charges | 640/8 | €1,323 | €1,428 | +€105 | +7.9% |
| Gross operating margin | 9900 | €76,921 | €65,289 | -€11,632 | -15.1% |
| Operating profit (loss) | 9901 | €69,051 | €54,447 | -€14,604 | -21.2% |
| Financial income | 75/76B | €7,419 | €8,769 | +€1,350 | +18.2% |
| Recurring financial income | 75 | €7,419 | €8,769 | +€1,350 | +18.2% |
| Financial charges | 65/66B | €2,735 | €2,367 | -€368 | -13.5% |
| Recurring financial charges | 65 | €2,735 | €2,367 | -€368 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €73,735 | €60,849 | -€12,886 | -17.5% |
| Income taxes | 67/77 | €25,895 | €23,081 | -€2,814 | -10.9% |
| Profit (loss) for the period | 9904 | €47,840 | €37,768 | -€10,072 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,840 | €37,768 | -€10,072 | -21.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.