Dr. Rasquin Yves: what changed
What changed
Dr. Rasquin Yves
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€127,961
2024 · €118,400+€9,561
Equity
€383,402
2024 · €255,441+€127,961
Cash
€227,813
2024 · €127,003+€100,811
Balance sheet total
€418,493
2024 · €323,485+€95,008
Largest movements
Assets
- Cash +€100,811
up €100,811 (+79.4%), from €127,003 to €227,813
mainly Net result for the year (+€127,961) and Depreciation (+€11,415)
- Tangible fixed assets -€9,177
down €9,177 (-29.5%), from €31,095 to €21,919
of which Furniture and vehicles: -€10,922
Equity and liabilities
- Reserves +€127,960
up €127,960 (+54.5%), from €234,860 to €362,820
of which Distributable reserves: +€127,960
- Tax, wage and social debts -€30,459
down €30,459 (-79.3%), from €38,414 to €7,955
of which Taxes: -€30,459
- Debts after one year -€7,243
down €7,243 (-49.1%), from €14,746 to €7,503
Income statement
- Gross operating margin +€7,102
up €7,102 (+3.7%), from €192,705 to €199,807
- Financial income +€4,650
new in 2025: €4,650
- Taxes +€3,533
up €3,533 (+6.1%), from €57,513 to €61,046
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
€118,400
Gross operating margin
+€7,102
Depreciation
+€395
Other operating charges
+€1,794
Financial income
+€4,650
Financial charges
-€848
Taxes
-€3,533
Result 2025
€127,961
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
+€110,040
Investment
-€2,238
Financing
-€6,991
Cash 2024
€127,003
From operations (derived)
+€110,040
Net result for the year
+€127,961
Depreciation
+€11,415
Receivables within one year
-€2,383
Deferred charges and accrued income
-€991
Trade debts
+€1,748
Tax, wage and social debts
-€30,459
Other debts
+€2,750
Investment (derived)
-€2,238
Investment in fixed assets (net)
-€2,238
Financing
-€6,991
Debts after one year
-€7,243
Current portion of long-term debt
+€251
Cash 2025
€227,813
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €323,485 | €418,493 | +€95,008 | +29.4% |
| Fixed assets | 21/28 | €31,095 | €21,919 | -€9,177 | -29.5% |
| Tangible fixed assets | 22/27 | €31,095 | €21,919 | -€9,177 | -29.5% |
| Land and buildings | 22 | €467 | €0 | -€467 | -100% |
| Plant, machinery and equipment | 23 | €0 | €2,212 | +€2,212 | |
| Furniture and vehicles | 24 | €30,629 | €19,707 | -€10,922 | -35.7% |
| Current assets | 29/58 | €292,390 | €396,574 | +€104,185 | +35.6% |
| Amounts receivable within one year | 40/41 | €15,387 | €17,770 | +€2,383 | +15.5% |
| Trade receivables | 40 | €15,387 | €17,702 | +€2,315 | +15.0% |
| Other amounts receivable | 41 | €0 | €68 | +€68 | |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €127,003 | €227,813 | +€100,811 | +79.4% |
| Deferred charges and accrued income | 490/1 | €0 | €991 | +€991 | |
| Total equity and liabilities | 10/49 | €323,485 | €418,493 | +€95,008 | +29.4% |
| Equity | 10/15 | €255,441 | €383,402 | +€127,961 | +50.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €234,860 | €362,820 | +€127,960 | +54.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €233,000 | €360,960 | +€127,960 | +54.9% |
| Profit (loss) carried forward | 14 | €8,181 | €8,182 | +€1 | 0.0% |
| Amounts payable | 17/49 | €68,044 | €35,091 | -€32,953 | -48.4% |
| Amounts payable after more than one year | 17 | €14,746 | €7,503 | -€7,243 | -49.1% |
| Financial debts | 170/4 | €14,746 | €7,503 | -€7,243 | -49.1% |
| Amounts payable within one year | 42/48 | €53,298 | €27,588 | -€25,710 | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €6,991 | €7,243 | +€251 | +3.6% |
| Trade debts | 44 | €636 | €2,383 | +€1,748 | +275% |
| Suppliers | 440/4 | €636 | €2,383 | +€1,748 | +275% |
| Taxes, remuneration and social security | 45 | €38,414 | €7,955 | -€30,459 | -79.3% |
| Taxes | 450/3 | €38,414 | €7,955 | -€30,459 | -79.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,258 | €10,007 | +€2,750 | +37.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,811 | €11,415 | -€395 | -3.3% |
| Other operating charges | 640/8 | €3,329 | €1,535 | -€1,794 | -53.9% |
| Gross operating margin | 9900 | €192,705 | €199,807 | +€7,102 | +3.7% |
| Operating profit (loss) | 9901 | €177,566 | €186,857 | +€9,292 | +5.2% |
| Financial income | 75/76B | - | €4,650 | +€4,650 | |
| Recurring financial income | 75 | - | €4,650 | +€4,650 | |
| Financial charges | 65/66B | €1,653 | €2,501 | +€848 | +51.3% |
| Recurring financial charges | 65 | €1,653 | €2,501 | +€848 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €175,913 | €189,006 | +€13,094 | +7.4% |
| Income taxes | 67/77 | €57,513 | €61,046 | +€3,533 | +6.1% |
| Profit (loss) for the period | 9904 | €118,400 | €127,961 | +€9,561 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €118,400 | €127,961 | +€9,561 | +8.1% |
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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 2 November 2026 via checked.be.