Dr S.LEJEUNE: what changed
What changed
Dr S.LEJEUNE
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€48,666
2024 · €51,250-€2,585
Equity
€375,040
2024 · €326,375+€48,666
Cash
€360,311
2024 · €317,731+€42,580
Balance sheet total
€387,151
2024 · €346,997+€40,153
Largest movements
Assets
- Cash +€42,580
up €42,580 (+13.4%), from €317,731 to €360,311
mainly Net result for the year (+€48,666) and Accrued charges and deferred income (+€7,000)
Equity and liabilities
- Reserves +€48,665
up €48,665 (+16.4%), from €296,296 to €344,961
- Trade debts -€15,598
down €15,598 (-94.6%), from €16,491 to €894
- Accrued charges and deferred income +€7,000
new in 2025: €7,000
Income statement
- Financial income +€2,081
up €2,081 (+278%), from €749 to €2,830
- Gross operating margin +€1,915
up €1,915 (+2.0%), from €96,962 to €98,877
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
€51,250
Gross operating margin
+€1,915
Staff costs
-€372
Depreciation
-€436
Other operating charges
-€84
Other operating items
-€6,307
Financial income
+€2,081
Financial charges
+€22
Taxes
+€596
Result 2025
€48,666
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
+€45,404
Investment
-€2,825
Financing
€0
Cash 2024
€317,731
From operations (derived)
+€45,404
Net result for the year
+€48,666
Depreciation
+€6,637
Receivables within one year
-€1,386
Trade debts
-€15,598
Tax, wage and social debts
+€85
Accrued charges and deferred income
+€7,000
Investment (derived)
-€2,825
Investment in fixed assets (net)
-€2,825
Cash 2025
€360,311
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €346,997 | €387,151 | +€40,153 | +11.6% |
| Fixed assets | 21/28 | €25,084 | €21,271 | -€3,812 | -15.2% |
| Tangible fixed assets | 22/27 | €25,024 | €21,211 | -€3,812 | -15.2% |
| Plant, machinery and equipment | 23 | €3,878 | €1,993 | -€1,885 | -48.6% |
| Furniture and vehicles | 24 | - | €2,320 | +€2,320 | |
| Other tangible fixed assets | 26 | €21,145 | €16,898 | -€4,247 | -20.1% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €321,914 | €365,879 | +€43,966 | +13.7% |
| Amounts receivable within one year | 40/41 | €4,183 | €5,569 | +€1,386 | +33.1% |
| Trade receivables | 40 | €510 | - | -€510 | |
| Other amounts receivable | 41 | €3,673 | €5,569 | +€1,896 | +51.6% |
| Cash at bank and in hand | 54/58 | €317,731 | €360,311 | +€42,580 | +13.4% |
| Total equity and liabilities | 10/49 | €346,997 | €387,151 | +€40,153 | +11.6% |
| Equity | 10/15 | €326,375 | €375,040 | +€48,666 | +14.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €296,296 | €344,961 | +€48,665 | +16.4% |
| Distributable reserves | 133 | €296,296 | €344,961 | +€48,665 | +16.4% |
| Profit (loss) carried forward | 14 | €17,679 | €17,679 | +€1 | 0.0% |
| Amounts payable | 17/49 | €20,622 | €12,110 | -€8,512 | -41.3% |
| Amounts payable within one year | 42/48 | €20,622 | €5,110 | -€15,512 | -75.2% |
| Trade debts | 44 | €16,491 | €894 | -€15,598 | -94.6% |
| Suppliers | 440/4 | €16,491 | €894 | -€15,598 | -94.6% |
| Taxes, remuneration and social security | 45 | €4,131 | €4,216 | +€85 | +2.1% |
| Remuneration and social security | 454/9 | €4,131 | €4,216 | +€85 | +2.1% |
| Accrued charges and deferred income | 492/3 | - | €7,000 | +€7,000 | |
| Non-recurring operating income | 76A | €578 | €5,607 | +€5,028 | +869% |
| Remuneration, social security and pensions | 62 | €20,042 | €20,414 | +€372 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,201 | €6,637 | +€436 | +7.0% |
| Other operating charges | 640/8 | €511 | €595 | +€84 | +16.4% |
| Non-recurring operating charges | 66A | - | €6,307 | +€6,307 | |
| Gross operating margin | 9900 | €96,962 | €98,877 | +€1,915 | +2.0% |
| Operating profit (loss) | 9901 | €70,208 | €64,925 | -€5,283 | -7.5% |
| Financial income | 75/76B | €749 | €2,830 | +€2,081 | +278% |
| Recurring financial income | 75 | €749 | €2,830 | +€2,081 | +278% |
| Financial charges | 65/66B | €158 | €136 | -€22 | -14.0% |
| Recurring financial charges | 65 | €158 | €136 | -€22 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €70,799 | €67,619 | -€3,180 | -4.5% |
| Income taxes | 67/77 | €19,549 | €18,953 | -€596 | -3.0% |
| Profit (loss) for the period | 9904 | €51,250 | €48,666 | -€2,585 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,250 | €48,666 | -€2,585 | -5.0% |
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 2 November 2026 via checked.be.