DR. ROBIN VAN LOOK: 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.
What changed
DR. ROBIN VAN LOOK
NACE 86.220, Specialist medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€361,018
2024 · €257,342+€103,676
Equity
€3.2m
2024 · €2.9m+€361,018
Cash
€28,520
2024 · €29,928-€1,408
Balance sheet total
€6.4m
2024 · €6.1m+€286,692
Largest movements
Assets
- Tangible fixed assets +€262,347
up €262,347 (+8.3%), from €3.2m to €3.4m
of which Furniture and vehicles: +€394,572
Equity and liabilities
- Reserves +€360,993
up €360,993 (+19.7%), from €1.8m to €2.2m
of which Distributable reserves: +€362,900
- Debts after one year +€139,519
up €139,519 (+5.8%), from €2.4m to €2.6m
- Other debts -€130,933
down €130,933 (-71.6%), from €182,812 to €51,879
- Tax, wage and social debts -€65,606
down €65,606 (-87.8%), from €74,718 to €9,112
of which Taxes: -€65,742
Income statement
- Gross operating margin +€71,601
up €71,601 (+8.8%), from €811,694 to €883,295
- Taxes +€41,427
up €41,427 (+31.7%), from €130,527 to €171,954
- Depreciation -€39,288
down €39,288 (-14.8%), from €265,216 to €225,927
- Financial charges -€35,603
down €35,603 (-30.3%), from €117,423 to €81,819
From the 2024 result to the 2025 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.
Result 2024
€257,342
Gross operating margin
+€71,601
Staff costs
-€850
Depreciation
+€39,288
Other operating charges
-€334
Financial income
-€205
Financial charges
+€35,603
Taxes
-€41,427
Result 2025
€361,018
raises the resultlowers the result
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€314,257
Investment
-€488,274
Financing
+€172,609
Cash 2024
€29,928
From operations (derived)
+€314,257
Net result for the year
+€361,018
Depreciation
+€225,927
Receivables within one year
-€27,967
Deferred charges and accrued income
+€2,215
Provisions
-€6,829
Trade debts
-€16,266
Tax, wage and social debts
-€65,606
Advances received
+€10,447
Other debts
-€130,933
Accrued charges and deferred income
-€37,749
Investment (derived)
-€488,274
Investment in fixed assets (net)
-€488,274
Financing
+€172,609
Debts after one year
+€139,519
Current portion of long-term debt
+€16,491
Short-term financial debts
+€16,599
Cash 2025
€28,520
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,063,775 | €6,350,467 | +€286,692 | +4.7% |
| Fixed assets | 21/28 | €5,411,062 | €5,673,409 | +€262,347 | +4.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €3,177,802 | €3,440,149 | +€262,347 | +8.3% |
| Land and buildings | 22 | €3,015,097 | €2,905,461 | -€109,636 | -3.6% |
| Plant, machinery and equipment | 23 | €22,641 | €36,928 | +€14,287 | +63.1% |
| Furniture and vehicles | 24 | €11,452 | €406,024 | +€394,572 | +3,445% |
| Leasing and similar rights | 25 | €128,613 | €91,736 | -€36,876 | -28.7% |
| Financial fixed assets | 28 | €2,233,260 | €2,233,260 | = | 0.0% |
| Current assets | 29/58 | €652,713 | €677,058 | +€24,345 | +3.7% |
| Amounts receivable within one year | 40/41 | €615,484 | €643,451 | +€27,967 | +4.5% |
| Trade receivables | 40 | €36,560 | €45,316 | +€8,757 | +24.0% |
| Other amounts receivable | 41 | €578,924 | €598,134 | +€19,211 | +3.3% |
| Cash at bank and in hand | 54/58 | €29,928 | €28,520 | -€1,408 | -4.7% |
| Deferred charges and accrued income | 490/1 | €7,301 | €5,086 | -€2,215 | -30.3% |
| Total equity and liabilities | 10/49 | €6,063,775 | €6,350,467 | +€286,692 | +4.7% |
| Equity | 10/15 | €2,856,233 | €3,217,251 | +€361,018 | +12.6% |
| Contributions | 10/11 | €973,314 | €973,314 | = | 0.0% |
| Reserves | 13 | €1,835,035 | €2,196,028 | +€360,993 | +19.7% |
| Tax-exempt reserves | 132 | €24,735 | €22,828 | -€1,907 | -7.7% |
| Distributable reserves | 133 | €1,810,300 | €2,173,200 | +€362,900 | +20.0% |
| Profit (loss) carried forward | 14 | €47,883 | €47,908 | +€25 | +0.1% |
| Provisions and deferred taxes | 16 | €88,581 | €81,751 | -€6,829 | -7.7% |
| Deferred taxes | 168 | €88,581 | €81,751 | -€6,829 | -7.7% |
| Amounts payable | 17/49 | €3,118,961 | €3,051,464 | -€67,497 | -2.2% |
| Amounts payable after more than one year | 17 | €2,425,422 | €2,564,941 | +€139,519 | +5.8% |
| Financial debts | 170/4 | €2,425,422 | €2,564,941 | +€139,519 | +5.8% |
| Amounts payable within one year | 42/48 | €589,289 | €420,022 | -€169,267 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €159,357 | €175,848 | +€16,491 | +10.3% |
| Financial debts | 43 | €33,807 | €50,406 | +€16,599 | +49.1% |
| Credit institutions | 430/8 | €33,807 | €50,406 | +€16,599 | +49.1% |
| Trade debts | 44 | €79,781 | €63,515 | -€16,266 | -20.4% |
| Suppliers | 440/4 | €79,781 | €63,515 | -€16,266 | -20.4% |
| Advances received on contracts in progress | 46 | €58,814 | €69,261 | +€10,447 | +17.8% |
| Taxes, remuneration and social security | 45 | €74,718 | €9,112 | -€65,606 | -87.8% |
| Taxes | 450/3 | €69,258 | €3,515 | -€65,742 | -94.9% |
| Remuneration and social security | 454/9 | €5,460 | €5,597 | +€137 | +2.5% |
| Other amounts payable | 47/48 | €182,812 | €51,879 | -€130,933 | -71.6% |
| Accrued charges and deferred income | 492/3 | €104,250 | €66,501 | -€37,749 | -36.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €37,406 | €38,256 | +€850 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €265,216 | €225,927 | -€39,288 | -14.8% |
| Other operating charges | 640/8 | €11,021 | €11,355 | +€334 | +3.0% |
| Gross operating margin | 9900 | €811,694 | €883,295 | +€71,601 | +8.8% |
| Operating profit (loss) | 9901 | €498,052 | €607,757 | +€109,705 | +22.0% |
| Financial income | 75/76B | €410 | €205 | -€205 | -50.0% |
| Recurring financial income | 75 | €410 | €205 | -€205 | -50.0% |
| Financial charges | 65/66B | €117,423 | €81,819 | -€35,603 | -30.3% |
| Recurring financial charges | 65 | €117,423 | €81,819 | -€35,603 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €381,040 | €526,143 | +€145,103 | +38.1% |
| Transfer from deferred taxes | 780 | €6,829 | €6,829 | = | 0.0% |
| Income taxes | 67/77 | €130,527 | €171,954 | +€41,427 | +31.7% |
| Profit (loss) for the period | 9904 | €257,342 | €361,018 | +€103,676 | +40.3% |
| Transfer from tax-exempt reserves | 789 | €1,907 | €1,907 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €259,250 | €362,925 | +€103,676 | +40.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.