DR. PHILIP ARAS: what changed
What changed
DR. PHILIP ARAS
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€35,949
2024 · €69,617-€33,668
Equity
€927,806
2024 · €891,857+€35,949
Cash
€120,772
2024 · €131,554-€10,782
Balance sheet total
€1.2m
2024 · €1.2m+€83,357
Largest movements
Assets
- Tangible fixed assets +€84,655
up €84,655 (+8.8%), from €959,848 to €1.0m
of which Leasing and similar rights: +€89,421
Equity and liabilities
- Reserves +€35,949
up €35,949 (+5.6%), from €640,857 to €676,806
- Debts after one year +€26,060
up €26,060 (+135%), from €19,295 to €45,355
- Current portion of long-term debt +€13,901
up €13,901 (+68.3%), from €20,361 to €34,262
Income statement
- Gross operating margin -€36,196
down €36,196 (-27.5%), from €131,640 to €95,444
- Taxes -€13,604
down €13,604 (-47.9%), from €28,407 to €14,803
- Other operating charges +€6,666
up €6,666 (+222%), from €3,003 to €9,670
- Depreciation +€5,789
up €5,789 (+36.0%), from €16,083 to €21,872
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
€69,617
Gross operating margin
-€36,196
Depreciation
-€5,789
Other operating charges
-€6,666
Financial income
+€695
Financial charges
+€685
Taxes
+€13,604
Result 2025
€35,949
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
+€56,424
Investment
-€107,167
Financing
+€39,961
Cash 2024
€131,554
From operations (derived)
+€56,424
Net result for the year
+€35,949
Depreciation
+€21,872
Receivables within one year
-€8,801
Smaller working-capital items
-€239
Trade debts
-€881
Other debts
+€8,524
Investment (derived)
-€107,167
Investment in fixed assets (net)
-€106,527
Current investments
-€639
Financing
+€39,961
Debts after one year
+€26,060
Current portion of long-term debt
+€13,901
Cash 2025
€120,772
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,166,268 | €1,249,625 | +€83,357 | +7.1% |
| Fixed assets | 21/28 | €959,848 | €1,044,504 | +€84,655 | +8.8% |
| Tangible fixed assets | 22/27 | €959,848 | €1,044,504 | +€84,655 | +8.8% |
| Land and buildings | 22 | €943,939 | €940,473 | -€3,465 | -0.4% |
| Plant, machinery and equipment | 23 | €830 | €410 | -€420 | -50.6% |
| Furniture and vehicles | 24 | €15,080 | €14,199 | -€880 | -5.8% |
| Leasing and similar rights | 25 | - | €89,421 | +€89,421 | |
| Current assets | 29/58 | €206,420 | €205,122 | -€1,298 | -0.6% |
| Amounts receivable within one year | 40/41 | €11,995 | €20,795 | +€8,801 | +73.4% |
| Trade receivables | 40 | €10,228 | €0 | -€10,228 | -100% |
| Other amounts receivable | 41 | €1,767 | €20,795 | +€19,028 | +1,077% |
| Current investments | 50/53 | €60,720 | €61,359 | +€639 | +1.1% |
| Cash at bank and in hand | 54/58 | €131,554 | €120,772 | -€10,782 | -8.2% |
| Deferred charges and accrued income | 490/1 | €2,152 | €2,195 | +€43 | +2.0% |
| Total equity and liabilities | 10/49 | €1,166,268 | €1,249,625 | +€83,357 | +7.1% |
| Equity | 10/15 | €891,857 | €927,806 | +€35,949 | +4.0% |
| Contributions | 10/11 | €251,000 | €251,000 | = | 0.0% |
| Reserves | 13 | €640,857 | €676,806 | +€35,949 | +5.6% |
| Distributable reserves | 133 | €640,857 | €676,806 | +€35,949 | +5.6% |
| Provisions and deferred taxes | 16 | €38,720 | €38,720 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €38,720 | €38,720 | = | 0.0% |
| Pensions and similar obligations | 160 | €38,720 | €38,720 | = | 0.0% |
| Amounts payable | 17/49 | €235,691 | €283,099 | +€47,408 | +20.1% |
| Amounts payable after more than one year | 17 | €19,295 | €45,355 | +€26,060 | +135% |
| Financial debts | 170/4 | €19,295 | €45,355 | +€26,060 | +135% |
| Amounts payable within one year | 42/48 | €216,396 | €237,744 | +€21,348 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €20,361 | €34,262 | +€13,901 | +68.3% |
| Trade debts | 44 | €1,644 | €763 | -€881 | -53.6% |
| Suppliers | 440/4 | €1,644 | €763 | -€881 | -53.6% |
| Taxes, remuneration and social security | 45 | €12,357 | €12,161 | -€196 | -1.6% |
| Taxes | 450/3 | €10,057 | €9,861 | -€196 | -1.9% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | €182,035 | €190,558 | +€8,524 | +4.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,083 | €21,872 | +€5,789 | +36.0% |
| Other operating charges | 640/8 | €3,003 | €9,670 | +€6,666 | +222% |
| Gross operating margin | 9900 | €131,640 | €95,444 | -€36,196 | -27.5% |
| Operating profit (loss) | 9901 | €112,554 | €63,902 | -€48,652 | -43.2% |
| Financial income | 75/76B | €1,298 | €1,993 | +€695 | +53.6% |
| Recurring financial income | 75 | €1,298 | €1,993 | +€695 | +53.6% |
| Financial charges | 65/66B | €15,828 | €15,144 | -€685 | -4.3% |
| Recurring financial charges | 65 | €15,828 | €15,144 | -€685 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €98,023 | €50,752 | -€47,271 | -48.2% |
| Income taxes | 67/77 | €28,407 | €14,803 | -€13,604 | -47.9% |
| Profit (loss) for the period | 9904 | €69,617 | €35,949 | -€33,668 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €69,617 | €35,949 | -€33,668 | -48.4% |
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.