Dr. Steven Heireman: what changed
What changed
Dr. Steven Heireman
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€464,767
2024 · €419,140+€45,627
Equity
€18,600
2024 · €18,600
Cash
€135,580
2024 · €121,159+€14,422
Balance sheet total
€524,577
2024 · €563,061-€38,484
Largest movements
Assets
- Intangible fixed assets -€47,000
no longer reported in 2025 (was €47,000)
- Cash +€14,422
up €14,422 (+11.9%), from €121,159 to €135,580
mainly Net result for the year (+€464,767) and Depreciation (+€50,607)
- Receivables within one year -€11,000
down €11,000 (-37.9%), from €29,000 to €18,000
- Deferred charges and accrued income +€7,042
up €7,042 (+11.8%), from €59,522 to €66,564
Equity and liabilities
- Accrued charges and deferred income -€49,170
down €49,170 (-86.3%), from €56,948 to €7,779
- Other debts +€22,784
up €22,784 (+5.0%), from €452,462 to €475,246
- Tax, wage and social debts -€14,459
down €14,459 (-42.2%), from €34,273 to €19,813
Income statement
- Gross operating margin +€59,034
up €59,034 (+9.7%), from €607,122 to €666,156
- Taxes +€14,815
up €14,815 (+10.4%), from €142,261 to €157,076
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
€419,140
Gross operating margin
+€59,034
Depreciation
+€3,972
Other operating charges
-€4
Financial income
-€2,419
Financial charges
-€141
Taxes
-€14,815
Result 2025
€464,767
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
+€480,847
Investment
-€1,659
Financing
-€464,767
Cash 2024
€121,159
From operations (derived)
+€480,847
Net result for the year
+€464,767
Depreciation
+€50,607
Receivables within one year
+€11,000
Deferred charges and accrued income
-€7,042
Trade debts
+€2,361
Tax, wage and social debts
-€14,459
Other debts
+€22,784
Accrued charges and deferred income
-€49,170
Investment (derived)
-€1,659
Investment in fixed assets (net)
-€1,659
Financing
-€464,767
Contributions, distributions and other
-€464,767
Cash 2025
€135,580
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €563,061 | €524,577 | -€38,484 | -6.8% |
| Fixed assets | 21/28 | €53,381 | €4,433 | -€48,948 | -91.7% |
| Intangible fixed assets | 21 | €47,000 | - | -€47,000 | |
| Tangible fixed assets | 22/27 | €6,381 | €4,433 | -€1,948 | -30.5% |
| Plant, machinery and equipment | 23 | €540 | €1,526 | +€985 | +182% |
| Furniture and vehicles | 24 | €294 | - | -€294 | |
| Other tangible fixed assets | 26 | €5,546 | €2,907 | -€2,639 | -47.6% |
| Current assets | 29/58 | €509,681 | €520,144 | +€10,463 | +2.1% |
| Amounts receivable within one year | 40/41 | €29,000 | €18,000 | -€11,000 | -37.9% |
| Other amounts receivable | 41 | €29,000 | €18,000 | -€11,000 | -37.9% |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €121,159 | €135,580 | +€14,422 | +11.9% |
| Deferred charges and accrued income | 490/1 | €59,522 | €66,564 | +€7,042 | +11.8% |
| Total equity and liabilities | 10/49 | €563,061 | €524,577 | -€38,484 | -6.8% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €544,461 | €505,977 | -€38,484 | -7.1% |
| Amounts payable within one year | 42/48 | €487,513 | €498,198 | +€10,686 | +2.2% |
| Trade debts | 44 | €778 | €3,139 | +€2,361 | +303% |
| Suppliers | 440/4 | €778 | €3,139 | +€2,361 | +303% |
| Taxes, remuneration and social security | 45 | €34,273 | €19,813 | -€14,459 | -42.2% |
| Taxes | 450/3 | €34,273 | €19,813 | -€14,459 | -42.2% |
| Other amounts payable | 47/48 | €452,462 | €475,246 | +€22,784 | +5.0% |
| Accrued charges and deferred income | 492/3 | €56,948 | €7,779 | -€49,170 | -86.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,579 | €50,607 | -€3,972 | -7.3% |
| Other operating charges | 640/8 | €252 | €256 | +€4 | +1.6% |
| Gross operating margin | 9900 | €607,122 | €666,156 | +€59,034 | +9.7% |
| Operating profit (loss) | 9901 | €552,291 | €615,294 | +€63,002 | +11.4% |
| Financial income | 75/76B | €10,379 | €7,960 | -€2,419 | -23.3% |
| Recurring financial income | 75 | €10,379 | €7,960 | -€2,419 | -23.3% |
| Financial charges | 65/66B | €1,269 | €1,410 | +€141 | +11.1% |
| Recurring financial charges | 65 | €1,269 | €1,410 | +€141 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €561,401 | €621,843 | +€60,442 | +10.8% |
| Income taxes | 67/77 | €142,261 | €157,076 | +€14,815 | +10.4% |
| Profit (loss) for the period | 9904 | €419,140 | €464,767 | +€45,627 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €419,140 | €464,767 | +€45,627 | +10.9% |
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 6 November 2026 via checked.be.