DR. S. VAN DE PERRE: what changed
What changed
DR. S. VAN DE PERRE
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€305,891
2024 · €229,102+€76,789
Equity
€1.4m
2024 · €1.3m+€144,117
Cash
€82,395
2024 · €108,476-€26,081
Balance sheet total
€1.8m
2024 · €1.7m+€97,272
Largest movements
Assets
- Receivables within one year +€183,253
up €183,253 (+57.0%), from €321,237 to €504,489
of which Other amounts receivable: +€110,985
- Tangible fixed assets -€59,899
down €59,899 (-4.8%), from €1.2m to €1.2m
of which Land and buildings: -€68,401
- Cash -€26,081
down €26,081 (-24.0%), from €108,476 to €82,395
mainly Receivables within one year (-€183,253) and Contributions, distributions and other (-€161,774)
Equity and liabilities
- Reserves +€144,117
up €144,117 (+11.4%), from €1.3m to €1.4m
of which Distributable reserves: +€144,117
- Short-term financial debts +€100,925
new in 2025: €100,925
- Tax, wage and social debts -€83,987
down €83,987 (-60.5%), from €138,719 to €54,732
- Debts after one year -€69,209
down €69,209 (-41.1%), from €168,509 to €99,300
Income statement
- Gross operating margin +€78,880
up €78,880 (+18.0%), from €438,536 to €517,416
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
€229,102
Gross operating margin
+€78,880
Depreciation
-€3,713
Other operating charges
+€738
Financial income
+€3,866
Financial charges
+€281
Taxes
-€3,264
Result 2025
€305,891
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
+€111,941
Investment
-€11,053
Financing
-€126,969
Cash 2024
€108,476
From operations (derived)
+€111,941
Net result for the year
+€305,891
Depreciation
+€70,952
Receivables within one year
-€183,253
Trade debts
+€2,338
Tax, wage and social debts
-€83,987
Investment (derived)
-€11,053
Investment in fixed assets (net)
-€11,053
Financing
-€126,969
Debts after one year
-€69,209
Current portion of long-term debt
+€3,089
Short-term financial debts
+€100,925
Contributions, distributions and other
-€161,774
Cash 2025
€82,395
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,669,641 | €1,766,913 | +€97,272 | +5.8% |
| Fixed assets | 21/28 | €1,239,929 | €1,180,029 | -€59,899 | -4.8% |
| Tangible fixed assets | 22/27 | €1,239,929 | €1,180,029 | -€59,899 | -4.8% |
| Land and buildings | 22 | €1,235,942 | €1,167,541 | -€68,401 | -5.5% |
| Plant, machinery and equipment | 23 | - | €5,667 | +€5,667 | |
| Furniture and vehicles | 24 | €3,987 | €6,822 | +€2,835 | +71.1% |
| Current assets | 29/58 | €429,713 | €586,884 | +€157,171 | +36.6% |
| Amounts receivable within one year | 40/41 | €321,237 | €504,489 | +€183,253 | +57.0% |
| Trade receivables | 40 | €153,129 | €225,397 | +€72,268 | +47.2% |
| Other amounts receivable | 41 | €168,107 | €279,092 | +€110,985 | +66.0% |
| Cash at bank and in hand | 54/58 | €108,476 | €82,395 | -€26,081 | -24.0% |
| Total equity and liabilities | 10/49 | €1,669,641 | €1,766,913 | +€97,272 | +5.8% |
| Equity | 10/15 | €1,282,074 | €1,426,191 | +€144,117 | +11.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,269,574 | €1,413,691 | +€144,117 | +11.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,269,574 | €1,413,691 | +€144,117 | +11.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €387,567 | €340,723 | -€46,845 | -12.1% |
| Amounts payable after more than one year | 17 | €168,509 | €99,300 | -€69,209 | -41.1% |
| Financial debts | 170/4 | €168,509 | €99,300 | -€69,209 | -41.1% |
| Amounts payable within one year | 42/48 | €219,058 | €241,422 | +€22,364 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €75,863 | €78,952 | +€3,089 | +4.1% |
| Financial debts | 43 | - | €100,925 | +€100,925 | |
| Credit institutions | 430/8 | - | €100,925 | +€100,925 | |
| Trade debts | 44 | €4,476 | €6,813 | +€2,338 | +52.2% |
| Suppliers | 440/4 | €4,476 | €6,813 | +€2,338 | +52.2% |
| Taxes, remuneration and social security | 45 | €138,719 | €54,732 | -€83,987 | -60.5% |
| Taxes | 450/3 | €138,719 | €54,732 | -€83,987 | -60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,239 | €70,952 | +€3,713 | +5.5% |
| Other operating charges | 640/8 | €8,761 | €8,022 | -€738 | -8.4% |
| Gross operating margin | 9900 | €438,536 | €517,416 | +€78,880 | +18.0% |
| Operating profit (loss) | 9901 | €362,536 | €438,442 | +€75,906 | +20.9% |
| Financial income | 75/76B | €9,981 | €13,847 | +€3,866 | +38.7% |
| Recurring financial income | 75 | €9,981 | €13,847 | +€3,866 | +38.7% |
| Financial charges | 65/66B | €5,160 | €4,878 | -€281 | -5.5% |
| Recurring financial charges | 65 | €5,160 | €4,878 | -€281 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €367,357 | €447,410 | +€80,054 | +21.8% |
| Income taxes | 67/77 | €138,254 | €141,519 | +€3,264 | +2.4% |
| Profit (loss) for the period | 9904 | €229,102 | €305,891 | +€76,789 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €229,102 | €305,891 | +€76,789 | +33.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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.