Dr. Simon van Hooland: 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. Simon van Hooland
NACE 86.220, Specialist medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€198,518
2024 · €138,208+€60,309
Equity
€1.1m
2024 · €1.1m+€13,935
Cash
€164,963
2024 · €171,568-€6,605
Balance sheet total
€1.3m
2024 · €1.3m-€24,943
Largest movements
Assets
- Tangible fixed assets -€50,948
down €50,948 (-9.8%), from €518,431 to €467,483
of which Leasing and similar rights: -€32,051
- Current investments +€27,497
up €27,497 (+6.6%), from €414,887 to €442,384
Equity and liabilities
- Debts after one year -€28,038
down €28,038 (-27.1%), from €103,287 to €75,249
- Other debts -€21,535
down €21,535 (-54.6%), from €39,466 to €17,930
- Tax, wage and social debts +€15,079
up €15,079, from €0 to €15,079
- Reserves +€13,935
up €13,935 (+1.3%), from €1.1m to €1.1m
Income statement
- Gross operating margin +€88,141
up €88,141 (+34.4%), from €256,146 to €344,288
- Taxes +€27,706
up €27,706 (+47.0%), from €58,959 to €86,665
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
€138,208
Gross operating margin
+€88,141
Depreciation
+€633
Other operating charges
-€375
Financial income
+€445
Financial charges
-€829
Taxes
-€27,706
Result 2025
€198,518
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
+€242,563
Investment
-€27,497
Financing
-€221,671
Cash 2024
€171,568
From operations (derived)
+€242,563
Net result for the year
+€198,518
Depreciation
+€50,948
Receivables within one year
-€4,932
Deferred charges and accrued income
-€181
Trade debts
+€2,711
Tax, wage and social debts
+€15,079
Other debts
-€21,535
Accrued charges and deferred income
+€1,955
Investment (derived)
-€27,497
Current investments
-€27,497
Financing
-€221,671
Debts after one year
-€28,038
Current portion of long-term debt
-€9,051
Contributions, distributions and other
-€184,582
Cash 2025
€164,963
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,274,997 | €1,250,054 | -€24,943 | -2.0% |
| Fixed assets | 21/28 | €518,431 | €467,483 | -€50,948 | -9.8% |
| Tangible fixed assets | 22/27 | €518,431 | €467,483 | -€50,948 | -9.8% |
| Land and buildings | 22 | €15,771 | €14,992 | -€780 | -4.9% |
| Plant, machinery and equipment | 23 | €1,079 | €908 | -€170 | -15.8% |
| Furniture and vehicles | 24 | €30,755 | €12,808 | -€17,947 | -58.4% |
| Leasing and similar rights | 25 | €468,766 | €436,715 | -€32,051 | -6.8% |
| Other tangible fixed assets | 26 | €2,060 | €2,060 | = | 0.0% |
| Current assets | 29/58 | €756,566 | €782,571 | +€26,005 | +3.4% |
| Amounts receivable within one year | 40/41 | €164,268 | €169,200 | +€4,932 | +3.0% |
| Trade receivables | 40 | €161,487 | €169,200 | +€7,713 | +4.8% |
| Other amounts receivable | 41 | €2,781 | €0 | -€2,781 | -100% |
| Current investments | 50/53 | €414,887 | €442,384 | +€27,497 | +6.6% |
| Cash at bank and in hand | 54/58 | €171,568 | €164,963 | -€6,605 | -3.9% |
| Deferred charges and accrued income | 490/1 | €5,843 | €6,024 | +€181 | +3.1% |
| Total equity and liabilities | 10/49 | €1,274,997 | €1,250,054 | -€24,943 | -2.0% |
| Equity | 10/15 | €1,092,324 | €1,106,260 | +€13,935 | +1.3% |
| Reserves | 13 | €1,092,324 | €1,106,260 | +€13,935 | +1.3% |
| Distributable reserves | 133 | €1,092,324 | €1,106,260 | +€13,935 | +1.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €182,673 | €143,794 | -€38,879 | -21.3% |
| Amounts payable after more than one year | 17 | €103,287 | €75,249 | -€28,038 | -27.1% |
| Financial debts | 170/4 | €103,287 | €75,249 | -€28,038 | -27.1% |
| Amounts payable within one year | 42/48 | €76,961 | €64,164 | -€12,796 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €37,089 | €28,038 | -€9,051 | -24.4% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €406 | €3,117 | +€2,711 | +668% |
| Suppliers | 440/4 | €406 | €3,117 | +€2,711 | +668% |
| Taxes, remuneration and social security | 45 | €0 | €15,079 | +€15,079 | |
| Taxes | 450/3 | €0 | €15,079 | +€15,079 | |
| Other amounts payable | 47/48 | €39,466 | €17,930 | -€21,535 | -54.6% |
| Accrued charges and deferred income | 492/3 | €2,425 | €4,381 | +€1,955 | +80.6% |
| Non-recurring operating income | 76A | €79 | €0 | -€79 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,581 | €50,948 | -€633 | -1.2% |
| Other operating charges | 640/8 | €3,307 | €3,683 | +€375 | +11.4% |
| Gross operating margin | 9900 | €256,146 | €344,288 | +€88,141 | +34.4% |
| Operating profit (loss) | 9901 | €201,258 | €289,657 | +€88,399 | +43.9% |
| Financial income | 75/76B | €4,253 | €4,699 | +€445 | +10.5% |
| Recurring financial income | 75 | €4,253 | €4,699 | +€445 | +10.5% |
| Financial charges | 65/66B | €8,344 | €9,172 | +€829 | +9.9% |
| Recurring financial charges | 65 | €8,344 | €9,172 | +€829 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €197,167 | €285,183 | +€88,016 | +44.6% |
| Income taxes | 67/77 | €58,959 | €86,665 | +€27,706 | +47.0% |
| Profit (loss) for the period | 9904 | €138,208 | €198,518 | +€60,309 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €138,208 | €198,518 | +€60,309 | +43.6% |
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.