DR. STIJN DECRAENE: what changed
What changed
DR. STIJN DECRAENE
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€103,126
2024 · €87,506+€15,620
Equity
€527,341
2024 · €488,096+€39,246
Cash
€326,370
2024 · €322,938+€3,433
Balance sheet total
€545,556
2024 · €536,239+€9,317
Largest movements
Assets
- Receivables within one year +€21,710
up €21,710 (+15.5%), from €139,779 to €161,489
of which Other amounts receivable: +€21,057
- Tangible fixed assets -€14,927
down €14,927 (-21.1%), from €70,655 to €55,728
of which Land and buildings: -€9,575
Equity and liabilities
- Reserves +€39,220
up €39,220 (+8.4%), from €469,490 to €508,710
of which Distributable reserves: +€39,220
- Other debts -€32,424
down €32,424 (-97.9%), from €33,110 to €686
Income statement
- Gross operating margin +€23,753
up €23,753 (+17.3%), from €137,204 to €160,957
- Taxes +€6,962
up €6,962 (+19.2%), from €36,335 to €43,297
- Depreciation +€2,733
up €2,733 (+20.4%), from €13,398 to €16,131
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
€87,506
Gross operating margin
+€23,753
Depreciation
-€2,733
Other operating charges
+€1,184
Financial income
+€330
Financial charges
+€49
Taxes
-€6,962
Result 2025
€103,126
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
+€68,546
Investment
-€1,204
Financing
-€63,909
Cash 2024
€322,938
From operations (derived)
+€68,546
Net result for the year
+€103,126
Depreciation
+€16,131
Receivables within one year
-€21,710
Deferred charges and accrued income
+€899
Trade debts
+€958
Tax, wage and social debts
+€1,567
Other debts
-€32,424
Investment (derived)
-€1,204
Investment in fixed assets (net)
-€1,204
Financing
-€63,909
Short-term financial debts
-€29
Contributions, distributions and other
-€63,880
Cash 2025
€326,370
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €536,239 | €545,556 | +€9,317 | +1.7% |
| Fixed assets | 21/28 | €70,655 | €55,728 | -€14,927 | -21.1% |
| Tangible fixed assets | 22/27 | €70,655 | €55,728 | -€14,927 | -21.1% |
| Land and buildings | 22 | €38,543 | €28,969 | -€9,575 | -24.8% |
| Plant, machinery and equipment | 23 | €17,584 | €15,293 | -€2,291 | -13.0% |
| Furniture and vehicles | 24 | €6,674 | €5,229 | -€1,445 | -21.6% |
| Other tangible fixed assets | 26 | €7,854 | €6,237 | -€1,617 | -20.6% |
| Current assets | 29/58 | €465,584 | €489,828 | +€24,244 | +5.2% |
| Amounts receivable within one year | 40/41 | €139,779 | €161,489 | +€21,710 | +15.5% |
| Trade receivables | 40 | €64,649 | €65,302 | +€652 | +1.0% |
| Other amounts receivable | 41 | €75,130 | €96,187 | +€21,057 | +28.0% |
| Cash at bank and in hand | 54/58 | €322,938 | €326,370 | +€3,433 | +1.1% |
| Deferred charges and accrued income | 490/1 | €2,867 | €1,968 | -€899 | -31.3% |
| Total equity and liabilities | 10/49 | €536,239 | €545,556 | +€9,317 | +1.7% |
| Equity | 10/15 | €488,096 | €527,341 | +€39,246 | +8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €469,490 | €508,710 | +€39,220 | +8.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €467,630 | €506,850 | +€39,220 | +8.4% |
| Profit (loss) carried forward | 14 | €6 | €31 | +€26 | +456% |
| Amounts payable | 17/49 | €48,143 | €18,214 | -€29,929 | -62.2% |
| Amounts payable within one year | 42/48 | €48,143 | €18,214 | -€29,929 | -62.2% |
| Financial debts | 43 | €570 | €541 | -€29 | -5.1% |
| Credit institutions | 430/8 | €570 | €541 | -€29 | -5.1% |
| Trade debts | 44 | €1,813 | €2,771 | +€958 | +52.8% |
| Suppliers | 440/4 | €1,813 | €2,771 | +€958 | +52.8% |
| Taxes, remuneration and social security | 45 | €12,649 | €14,216 | +€1,567 | +12.4% |
| Taxes | 450/3 | €12,649 | €14,216 | +€1,567 | +12.4% |
| Other amounts payable | 47/48 | €33,110 | €686 | -€32,424 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,398 | €16,131 | +€2,733 | +20.4% |
| Other operating charges | 640/8 | €2,258 | €1,074 | -€1,184 | -52.4% |
| Gross operating margin | 9900 | €137,204 | €160,957 | +€23,753 | +17.3% |
| Operating profit (loss) | 9901 | €121,549 | €143,753 | +€22,204 | +18.3% |
| Financial income | 75/76B | €2,601 | €2,931 | +€330 | +12.7% |
| Recurring financial income | 75 | €2,601 | €2,931 | +€330 | +12.7% |
| Financial charges | 65/66B | €310 | €261 | -€49 | -15.7% |
| Recurring financial charges | 65 | €310 | €261 | -€49 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €123,841 | €146,423 | +€22,582 | +18.2% |
| Income taxes | 67/77 | €36,335 | €43,297 | +€6,962 | +19.2% |
| Profit (loss) for the period | 9904 | €87,506 | €103,126 | +€15,620 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €87,506 | €103,126 | +€15,620 | +17.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.