DR. PATRICK SIMONS, 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. PATRICK SIMONS, huisarts
Largest movements
- Current investments +€177,271
up €177,271 (+218%), from €81,166 to €258,437
- Cash +€134,437
up €134,437 (+38.7%), from €347,056 to €481,492
- Tangible fixed assets -€16,164
down €16,164 (-15.9%), from €101,491 to €85,327
of which Furniture and vehicles: -€11,575
- Receivables within one year +€11,836
up €11,836 (+17.9%), from €65,972 to €77,808
- Reserves +€281,177
up €281,177 (+51.1%), from €550,209 to €831,386
of which Distributable reserves: +€281,177
- Short-term financial debts +€25,017
up €25,017 (+296%), from €8,439 to €33,456
- Tax, wage and social debts +€13,952
up €13,952 (+52.1%), from €26,800 to €40,752
- Current portion of long-term debt -€13,658
no longer reported in 2024 (was €13,658)
- Gross operating margin +€216,219
up €216,219 (+121%), from €178,130 to €394,349
- Taxes +€75,901
up €75,901 (+156%), from €48,553 to €124,454
- Financial income +€33,262
up €33,262 (+2,837%), from €1,172 to €34,434
From the 2023 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €617,204 | €919,880 | +€302,676 | +49.0% |
| Fixed assets | 21/28 | €101,491 | €85,327 | -€16,164 | -15.9% |
| Tangible fixed assets | 22/27 | €101,491 | €85,327 | -€16,164 | -15.9% |
| Land and buildings | 22 | €86,386 | €81,797 | -€4,590 | -5.3% |
| Furniture and vehicles | 24 | €14,355 | €2,780 | -€11,575 | -80.6% |
| Other tangible fixed assets | 26 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €515,712 | €834,553 | +€318,841 | +61.8% |
| Amounts receivable within one year | 40/41 | €65,972 | €77,808 | +€11,836 | +17.9% |
| Other amounts receivable | 41 | €65,972 | €77,808 | +€11,836 | +17.9% |
| Current investments | 50/53 | €81,166 | €258,437 | +€177,271 | +218% |
| Cash at bank and in hand | 54/58 | €347,056 | €481,492 | +€134,437 | +38.7% |
| Deferred charges and accrued income | 490/1 | €21,519 | €16,815 | -€4,703 | -21.9% |
| Total equity and liabilities | 10/49 | €617,204 | €919,880 | +€302,676 | +49.0% |
| Equity | 10/15 | €562,609 | €843,786 | +€281,177 | +50.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €550,209 | €831,386 | +€281,177 | +51.1% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €548,354 | €829,531 | +€281,177 | +51.3% |
| Amounts payable | 17/49 | €54,594 | €76,094 | +€21,499 | +39.4% |
| Amounts payable after more than one year | 17 | €733 | - | -€733 | |
| Financial debts | 170/4 | €733 | - | -€733 | |
| Amounts payable within one year | 42/48 | €48,897 | €76,028 | +€27,131 | +55.5% |
| Current portion of amounts payable after more than one year | 42 | €13,658 | - | -€13,658 | |
| Financial debts | 43 | €8,439 | €33,456 | +€25,017 | +296% |
| Credit institutions | 430/8 | €8,439 | €33,456 | +€25,017 | +296% |
| Trade debts | 44 | - | €1,820 | +€1,820 | |
| Suppliers | 440/4 | - | €1,820 | +€1,820 | |
| Taxes, remuneration and social security | 45 | €26,800 | €40,752 | +€13,952 | +52.1% |
| Taxes | 450/3 | €26,800 | €40,752 | +€13,952 | +52.1% |
| Accrued charges and deferred income | 492/3 | €4,964 | €66 | -€4,899 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,860 | €16,164 | +€1,305 | +8.8% |
| Other operating charges | 640/8 | €237 | €3,829 | +€3,592 | +1,515% |
| Gross operating margin | 9900 | €178,130 | €394,349 | +€216,219 | +121% |
| Operating profit (loss) | 9901 | €163,033 | €374,355 | +€211,322 | +130% |
| Financial income | 75/76B | €1,172 | €34,434 | +€33,262 | +2,837% |
| Recurring financial income | 75 | €1,172 | €34,434 | +€33,262 | +2,837% |
| Financial charges | 65/66B | €1,597 | €3,158 | +€1,562 | +97.8% |
| Recurring financial charges | 65 | €1,597 | €3,158 | +€1,562 | +97.8% |
| Profit (loss) for the period before taxes | 9903 | €162,609 | €405,631 | +€243,022 | +149% |
| Income taxes | 67/77 | €48,553 | €124,454 | +€75,901 | +156% |
| Profit (loss) for the period | 9904 | €114,056 | €281,177 | +€167,121 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €114,056 | €281,177 | +€167,121 | +147% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.