Dr. Saskia STERKENDRIES: what changed
What changed
Dr. Saskia STERKENDRIES
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€83,698
2024 · €292,098-€208,400
Equity
€1.3m
2024 · €1.2m+€83,698
Cash
€208,570
2024 · €135,188+€73,382
Balance sheet total
€1.7m
2024 · €1.8m-€127,464
Largest movements
Assets
- Current investments -€140,800
down €140,800 (-27.2%), from €517,375 to €376,575
- Cash +€73,382
up €73,382 (+54.3%), from €135,188 to €208,570
mainly Current investments (+€140,800) and Net result for the year (+€83,698)
- Tangible fixed assets -€49,812
down €49,812 (-4.4%), from €1.1m to €1.1m
of which Furniture and vehicles: -€30,275
Equity and liabilities
- Other debts -€89,310
down €89,310 (-53.8%), from €165,926 to €76,616
- Reserves +€83,698
up €83,698 (+7.2%), from €1.2m to €1.3m
- Debts after one year -€81,826
down €81,826 (-24.9%), from €328,585 to €246,758
- Tax, wage and social debts -€32,685
down €32,685 (-100%), from €32,685 to €0
Income statement
- Gross operating margin -€308,130
down €308,130 (-64.3%), from €478,975 to €170,845
- Taxes -€99,576
down €99,576 (-74.9%), from €132,888 to €33,312
- Depreciation +€10,027
up €10,027 (+20.1%), from €49,906 to €59,933
- Financial income +€5,743
up €5,743 (+58.9%), from €9,742 to €15,485
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
€292,098
Gross operating margin
-€308,130
Depreciation
-€10,027
Other operating charges
+€3,377
Other operating items
-€591
Financial income
+€5,743
Financial charges
+€1,652
Taxes
+€99,576
Result 2025
€83,698
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
+€34,341
Investment
+€130,679
Financing
-€91,638
Cash 2024
€135,188
From operations (derived)
+€34,341
Net result for the year
+€83,698
Depreciation
+€59,933
Receivables within one year
-€3,668
Deferred charges and accrued income
+€13,903
Trade debts
+€1,917
Tax, wage and social debts
-€32,685
Other debts
-€89,310
Accrued charges and deferred income
+€554
Investment (derived)
+€130,679
Investment in fixed assets (net)
-€10,121
Current investments
+€140,800
Financing
-€91,638
Debts after one year
-€81,826
Current portion of long-term debt
+€786
Short-term financial debts
-€10,598
Cash 2025
€208,570
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,810,553 | €1,683,089 | -€127,464 | -7.0% |
| Fixed assets | 21/28 | €1,135,556 | €1,085,744 | -€49,812 | -4.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,135,556 | €1,085,744 | -€49,812 | -4.4% |
| Land and buildings | 22 | €996,850 | €979,947 | -€16,902 | -1.7% |
| Plant, machinery and equipment | 23 | €8,651 | €6,016 | -€2,634 | -30.5% |
| Furniture and vehicles | 24 | €130,056 | €99,781 | -€30,275 | -23.3% |
| Current assets | 29/58 | €674,997 | €597,345 | -€77,652 | -11.5% |
| Amounts receivable within one year | 40/41 | €2,961 | €6,629 | +€3,668 | +124% |
| Trade receivables | 40 | €2,961 | €300 | -€2,661 | -89.9% |
| Other amounts receivable | 41 | - | €6,329 | +€6,329 | |
| Current investments | 50/53 | €517,375 | €376,575 | -€140,800 | -27.2% |
| Cash at bank and in hand | 54/58 | €135,188 | €208,570 | +€73,382 | +54.3% |
| Deferred charges and accrued income | 490/1 | €19,474 | €5,571 | -€13,903 | -71.4% |
| Total equity and liabilities | 10/49 | €1,810,553 | €1,683,089 | -€127,464 | -7.0% |
| Equity | 10/15 | €1,181,397 | €1,265,095 | +€83,698 | +7.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,168,997 | €1,252,695 | +€83,698 | +7.2% |
| Distributable reserves | 133 | €1,168,997 | €1,252,695 | +€83,698 | +7.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €629,156 | €417,994 | -€211,162 | -33.6% |
| Amounts payable after more than one year | 17 | €328,585 | €246,758 | -€81,826 | -24.9% |
| Financial debts | 170/4 | €328,585 | €246,758 | -€81,826 | -24.9% |
| Amounts payable within one year | 42/48 | €294,681 | €164,791 | -€129,890 | -44.1% |
| Current portion of amounts payable after more than one year | 42 | €81,040 | €81,826 | +€786 | +1.0% |
| Financial debts | 43 | €12,701 | €2,103 | -€10,598 | -83.4% |
| Credit institutions | 430/8 | €12,701 | €2,103 | -€10,598 | -83.4% |
| Trade debts | 44 | €2,328 | €4,245 | +€1,917 | +82.3% |
| Suppliers | 440/4 | €2,328 | €4,245 | +€1,917 | +82.3% |
| Taxes, remuneration and social security | 45 | €32,685 | €0 | -€32,685 | -100% |
| Taxes | 450/3 | €32,685 | €0 | -€32,685 | -100% |
| Other amounts payable | 47/48 | €165,926 | €76,616 | -€89,310 | -53.8% |
| Accrued charges and deferred income | 492/3 | €5,891 | €6,445 | +€554 | +9.4% |
| Non-recurring operating income | 76A | €21,000 | €0 | -€21,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,906 | €59,933 | +€10,027 | +20.1% |
| Other operating charges | 640/8 | €7,541 | €4,164 | -€3,377 | -44.8% |
| Non-recurring operating charges | 66A | - | €591 | +€591 | |
| Gross operating margin | 9900 | €478,975 | €170,845 | -€308,130 | -64.3% |
| Operating profit (loss) | 9901 | €421,529 | €106,158 | -€315,371 | -74.8% |
| Financial income | 75/76B | €9,742 | €15,485 | +€5,743 | +58.9% |
| Recurring financial income | 75 | €9,742 | €15,485 | +€5,743 | +58.9% |
| Financial charges | 65/66B | €6,285 | €4,633 | -€1,652 | -26.3% |
| Recurring financial charges | 65 | €6,285 | €4,633 | -€1,652 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €424,986 | €117,010 | -€307,976 | -72.5% |
| Income taxes | 67/77 | €132,888 | €33,312 | -€99,576 | -74.9% |
| Profit (loss) for the period | 9904 | €292,098 | €83,698 | -€208,400 | -71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €292,098 | €83,698 | -€208,400 | -71.3% |
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 3 November 2026 via checked.be.