Dr. Ponnet - Dr. Renard: what changed
What changed
Dr. Ponnet - Dr. Renard
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€38,284
2024 · €54,000-€15,716
Equity
€102,284
2024 · €64,000+€38,284
Cash
€53,918
2024 · €144,282-€90,364
Balance sheet total
€902,893
2024 · €1.0m-€138,440
Largest movements
Assets
- Cash -€90,364
down €90,364 (-62.6%), from €144,282 to €53,918
mainly Debts after one year (-€144,558) and Trade debts (-€35,217)
- Tangible fixed assets -€58,811
down €58,811 (-6.6%), from €891,678 to €832,867
of which Land and buildings: -€56,738
- Receivables within one year +€10,571
new in 2025: €10,571
of which Other amounts receivable: +€9,284
Equity and liabilities
- Debts after one year -€144,558
down €144,558 (-16.2%), from €893,910 to €749,352
- Reserves +€38,284
up €38,284 (+70.9%), from €54,000 to €92,284
- Trade debts -€35,217
down €35,217 (-87.2%), from €40,392 to €5,175
Income statement
- Depreciation +€48,163
up €48,163 (+213%), from €22,573 to €70,736
- Gross operating margin +€34,747
up €34,747 (+24.2%), from €143,738 to €178,484
- Taxes +€5,716
new in 2025: €5,716
- Financial charges -€3,876
down €3,876 (-10.2%), from €37,988 to €34,112
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
€54,000
Gross operating margin
+€34,747
Staff costs
+€1,101
Depreciation
-€48,163
Other operating charges
-€1,441
Financial income
-€119
Financial charges
+€3,876
Taxes
-€5,716
Result 2025
€38,284
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
+€60,008
Investment
-€10,070
Financing
-€140,301
Cash 2024
€144,282
From operations (derived)
+€60,008
Net result for the year
+€38,284
Depreciation
+€70,736
Receivables within one year
-€10,571
Deferred charges and accrued income
-€2,019
Trade debts
-€35,217
Tax, wage and social debts
-€1,986
Accrued charges and deferred income
+€780
Investment (derived)
-€10,070
Investment in fixed assets (net)
-€10,070
Financing
-€140,301
Debts after one year
-€144,558
Current portion of long-term debt
+€4,256
Cash 2025
€53,918
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,041,333 | €902,893 | -€138,440 | -13.3% |
| Fixed assets | 21/28 | €897,052 | €836,385 | -€60,666 | -6.8% |
| Intangible fixed assets | 21 | €5,374 | €3,518 | -€1,855 | -34.5% |
| Tangible fixed assets | 22/27 | €891,678 | €832,867 | -€58,811 | -6.6% |
| Land and buildings | 22 | €872,402 | €815,663 | -€56,738 | -6.5% |
| Plant, machinery and equipment | 23 | €5,148 | €4,892 | -€256 | -5.0% |
| Furniture and vehicles | 24 | €14,128 | €12,311 | -€1,817 | -12.9% |
| Current assets | 29/58 | €144,282 | €66,508 | -€77,774 | -53.9% |
| Amounts receivable within one year | 40/41 | - | €10,571 | +€10,571 | |
| Trade receivables | 40 | - | €1,286 | +€1,286 | |
| Other amounts receivable | 41 | - | €9,284 | +€9,284 | |
| Cash at bank and in hand | 54/58 | €144,282 | €53,918 | -€90,364 | -62.6% |
| Deferred charges and accrued income | 490/1 | - | €2,019 | +€2,019 | |
| Total equity and liabilities | 10/49 | €1,041,333 | €902,893 | -€138,440 | -13.3% |
| Equity | 10/15 | €64,000 | €102,284 | +€38,284 | +59.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €54,000 | €92,284 | +€38,284 | +70.9% |
| Distributable reserves | 133 | €54,000 | €92,284 | +€38,284 | +70.9% |
| Amounts payable | 17/49 | €977,333 | €800,609 | -€176,725 | -18.1% |
| Amounts payable after more than one year | 17 | €893,910 | €749,352 | -€144,558 | -16.2% |
| Financial debts | 170/4 | €893,910 | €749,352 | -€144,558 | -16.2% |
| Amounts payable within one year | 42/48 | €82,963 | €50,017 | -€32,947 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €40,301 | €44,558 | +€4,256 | +10.6% |
| Trade debts | 44 | €40,392 | €5,175 | -€35,217 | -87.2% |
| Suppliers | 440/4 | €40,392 | €5,175 | -€35,217 | -87.2% |
| Taxes, remuneration and social security | 45 | €2,270 | €284 | -€1,986 | -87.5% |
| Remuneration and social security | 454/9 | €2,270 | €284 | -€1,986 | -87.5% |
| Accrued charges and deferred income | 492/3 | €460 | €1,240 | +€780 | +170% |
| Remuneration, social security and pensions | 62 | €26,755 | €25,654 | -€1,101 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,573 | €70,736 | +€48,163 | +213% |
| Other operating charges | 640/8 | €2,589 | €4,031 | +€1,441 | +55.7% |
| Gross operating margin | 9900 | €143,738 | €178,484 | +€34,747 | +24.2% |
| Operating profit (loss) | 9901 | €91,821 | €78,064 | -€13,757 | -15.0% |
| Financial income | 75/76B | €167 | €48 | -€119 | -71.2% |
| Recurring financial income | 75 | €167 | €48 | -€119 | -71.2% |
| Financial charges | 65/66B | €37,988 | €34,112 | -€3,876 | -10.2% |
| Recurring financial charges | 65 | €37,988 | €34,112 | -€3,876 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €54,000 | €44,000 | -€10,000 | -18.5% |
| Income taxes | 67/77 | - | €5,716 | +€5,716 | |
| Profit (loss) for the period | 9904 | €54,000 | €38,284 | -€15,716 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,000 | €38,284 | -€15,716 | -29.1% |
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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 3 November 2026 via checked.be.