Dr Piet Debackere: what changed
What changed
Dr Piet Debackere
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€103,534
2024 · €145,270-€41,736
Equity
€626,321
2024 · €694,752-€68,431
Cash
€192,330
2024 · €117,939+€74,391
Balance sheet total
€794,631
2024 · €698,817+€95,814
Largest movements
Assets
- Cash +€74,391
up €74,391 (+63.1%), from €117,939 to €192,330
mainly Other debts (+€142,399) and Net result for the year (+€103,534)
- Current investments +€15,969
up €15,969 (+3.8%), from €424,493 to €440,462
Equity and liabilities
- Other debts +€142,399
up €142,399 (+24,421%), from €583 to €142,983
- Reserves -€68,431
down €68,431 (-10.1%), from €676,152 to €607,721
of which Distributable reserves: -€81,061
- Tax, wage and social debts +€22,400
up €22,400 (+953%), from €2,350 to €24,749
Income statement
- Gross operating margin -€56,833
down €56,833 (-29.8%), from €190,734 to €133,901
- Taxes -€10,761
down €10,761 (-20.7%), from €51,981 to €41,220
- Financial income +€5,580
up €5,580 (+42.9%), from €13,018 to €18,598
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
€145,270
Gross operating margin
-€56,833
Depreciation
+€93
Other operating charges
-€1,042
Other operating items
-€160
Financial income
+€5,580
Financial charges
-€134
Taxes
+€10,761
Result 2025
€103,534
raises the resultlowers the resultnot broken down further in the accounts
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
+€265,793
Investment
-€19,436
Financing
-€171,966
Cash 2024
€117,939
From operations (derived)
+€265,793
Net result for the year
+€103,534
Depreciation
+€1,947
Receivables within one year
-€1,296
Deferred charges and accrued income
-€2,638
Trade debts
-€442
Tax, wage and social debts
+€22,400
Other debts
+€142,399
Accrued charges and deferred income
-€111
Investment (derived)
-€19,436
Investment in fixed assets (net)
-€3,468
Current investments
-€15,969
Financing
-€171,966
Contributions, distributions and other
-€171,966
Cash 2025
€192,330
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €698,817 | €794,631 | +€95,814 | +13.7% |
| Fixed assets | 21/28 | €11,919 | €13,440 | +€1,520 | +12.8% |
| Tangible fixed assets | 22/27 | €11,919 | €13,440 | +€1,520 | +12.8% |
| Plant, machinery and equipment | 23 | €1,661 | €2,098 | +€437 | +26.3% |
| Furniture and vehicles | 24 | €578 | €446 | -€132 | -22.8% |
| Other tangible fixed assets | 26 | €9,681 | €10,896 | +€1,215 | +12.6% |
| Current assets | 29/58 | €686,898 | €781,191 | +€94,293 | +13.7% |
| Amounts receivable within one year | 40/41 | €139,389 | €140,685 | +€1,296 | +0.9% |
| Trade receivables | 40 | €21,279 | €1,976 | -€19,303 | -90.7% |
| Other amounts receivable | 41 | €118,110 | €138,709 | +€20,599 | +17.4% |
| Current investments | 50/53 | €424,493 | €440,462 | +€15,969 | +3.8% |
| Cash at bank and in hand | 54/58 | €117,939 | €192,330 | +€74,391 | +63.1% |
| Deferred charges and accrued income | 490/1 | €5,077 | €7,715 | +€2,638 | +52.0% |
| Total equity and liabilities | 10/49 | €698,817 | €794,631 | +€95,814 | +13.7% |
| Equity | 10/15 | €694,752 | €626,321 | -€68,431 | -9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €676,152 | €607,721 | -€68,431 | -10.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €71,570 | €84,200 | +€12,630 | +17.6% |
| Distributable reserves | 133 | €604,582 | €523,521 | -€81,061 | -13.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,065 | €168,310 | +€164,245 | +4,041% |
| Amounts payable within one year | 42/48 | €3,775 | €168,132 | +€164,357 | +4,354% |
| Trade debts | 44 | €842 | €400 | -€442 | -52.5% |
| Suppliers | 440/4 | €842 | €400 | -€442 | -52.5% |
| Taxes, remuneration and social security | 45 | €2,350 | €24,749 | +€22,400 | +953% |
| Taxes | 450/3 | €2,350 | €24,749 | +€22,400 | +953% |
| Other amounts payable | 47/48 | €583 | €142,983 | +€142,399 | +24,421% |
| Accrued charges and deferred income | 492/3 | €290 | €179 | -€111 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,040 | €1,947 | -€93 | -4.5% |
| Other operating charges | 640/8 | €4,412 | €5,455 | +€1,042 | +23.6% |
| Non-recurring operating charges | 66A | - | €160 | +€160 | |
| Gross operating margin | 9900 | €190,734 | €133,901 | -€56,833 | -29.8% |
| Operating profit (loss) | 9901 | €184,282 | €126,339 | -€57,943 | -31.4% |
| Financial income | 75/76B | €13,018 | €18,598 | +€5,580 | +42.9% |
| Recurring financial income | 75 | €13,018 | €18,598 | +€5,580 | +42.9% |
| Financial charges | 65/66B | €48 | €182 | +€134 | +279% |
| Recurring financial charges | 65 | €48 | €182 | +€134 | +279% |
| Profit (loss) for the period before taxes | 9903 | €197,252 | €144,754 | -€52,497 | -26.6% |
| Income taxes | 67/77 | €51,981 | €41,220 | -€10,761 | -20.7% |
| Profit (loss) for the period | 9904 | €145,270 | €103,534 | -€41,736 | -28.7% |
| Transfer to tax-exempt reserves | 689 | €71,570 | €12,630 | -€58,940 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,700 | €90,904 | +€17,204 | +23.3% |
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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 1 November 2026 via checked.be.