Dr. Thomas Lievens: what changed
What changed
Dr. Thomas Lievens
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€127,350
2024 · €123,512+€3,838
Equity
€2,500
2024 · €378,555-€376,055
Cash
€75,074
2024 · €18,846+€56,228
Balance sheet total
€151,949
2024 · €416,426-€264,476
Largest movements
Assets
- Current investments -€320,000
down €320,000 (-100%), from €320,000 to €0
- Cash +€56,228
up €56,228 (+298%), from €18,846 to €75,074
mainly Current investments (+€320,000) and Other debts (+€127,491)
- Tangible fixed assets -€18,923
down €18,923 (-27.5%), from €68,894 to €49,971
of which Furniture and vehicles: -€19,471
- Receivables within one year +€18,219
up €18,219 (+367%), from €4,961 to €23,180
of which Other amounts receivable: +€12,284
Equity and liabilities
- Reserves -€376,055
down €376,055 (-100%), from €376,055 to €0
- Other debts +€127,491
up €127,491 (+2,278%), from €5,597 to €133,088
- Debts after one year -€8,750
down €8,750 (-57.1%), from €15,312 to €6,562
- Tax, wage and social debts -€6,207
down €6,207 (-98.6%), from €6,294 to €87
Income statement
- Financial income +€7,345
up €7,345 (+36,723,100%), from €0 to €7,345
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
€123,512
Gross operating margin
-€1,542
Depreciation
-€626
Other operating charges
-€67
Financial income
+€7,345
Financial charges
+€33
Taxes
-€1,305
Result 2025
€127,350
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
+€252,331
Investment
+€316,052
Financing
-€512,155
Cash 2024
€18,846
From operations (derived)
+€252,331
Net result for the year
+€127,350
Depreciation
+€22,871
Receivables within one year
-€18,219
Smaller working-capital items
-€955
Tax, wage and social debts
-€6,207
Other debts
+€127,491
Investment (derived)
+€316,052
Investment in fixed assets (net)
-€3,948
Current investments
+€320,000
Financing
-€512,155
Debts after one year
-€8,750
Contributions, distributions and other
-€503,405
Cash 2025
€75,074
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €416,426 | €151,949 | -€264,476 | -63.5% |
| Fixed assets | 21/28 | €68,894 | €49,971 | -€18,923 | -27.5% |
| Tangible fixed assets | 22/27 | €68,894 | €49,971 | -€18,923 | -27.5% |
| Plant, machinery and equipment | 23 | €3,230 | €3,778 | +€548 | +17.0% |
| Furniture and vehicles | 24 | €65,664 | €46,193 | -€19,471 | -29.7% |
| Current assets | 29/58 | €347,532 | €101,978 | -€245,553 | -70.7% |
| Amounts receivable within one year | 40/41 | €4,961 | €23,180 | +€18,219 | +367% |
| Trade receivables | 40 | €2,049 | €7,985 | +€5,935 | +290% |
| Other amounts receivable | 41 | €2,911 | €15,195 | +€12,284 | +422% |
| Current investments | 50/53 | €320,000 | €0 | -€320,000 | -100% |
| Cash at bank and in hand | 54/58 | €18,846 | €75,074 | +€56,228 | +298% |
| Deferred charges and accrued income | 490/1 | €3,725 | €3,725 | = | 0.0% |
| Total equity and liabilities | 10/49 | €416,426 | €151,949 | -€264,476 | -63.5% |
| Equity | 10/15 | €378,555 | €2,500 | -€376,055 | -99.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €376,055 | €0 | -€376,055 | -100% |
| Distributable reserves | 133 | €376,055 | €0 | -€376,055 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,870 | €149,449 | +€111,579 | +295% |
| Amounts payable after more than one year | 17 | €15,312 | €6,562 | -€8,750 | -57.1% |
| Financial debts | 170/4 | €15,312 | €6,562 | -€8,750 | -57.1% |
| Amounts payable within one year | 42/48 | €21,581 | €142,887 | +€121,306 | +562% |
| Current portion of amounts payable after more than one year | 42 | €8,750 | €8,750 | = | 0.0% |
| Trade debts | 44 | €940 | €962 | +€22 | +2.3% |
| Suppliers | 440/4 | €940 | €962 | +€22 | +2.3% |
| Taxes, remuneration and social security | 45 | €6,294 | €87 | -€6,207 | -98.6% |
| Taxes | 450/3 | €6,294 | €87 | -€6,207 | -98.6% |
| Other amounts payable | 47/48 | €5,597 | €133,088 | +€127,491 | +2,278% |
| Accrued charges and deferred income | 492/3 | €977 | €0 | -€977 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,245 | €22,871 | +€626 | +2.8% |
| Other operating charges | 640/8 | €1,362 | €1,429 | +€67 | +4.9% |
| Gross operating margin | 9900 | €183,691 | €182,149 | -€1,542 | -0.8% |
| Operating profit (loss) | 9901 | €160,083 | €157,849 | -€2,235 | -1.4% |
| Financial income | 75/76B | €0 | €7,345 | +€7,345 | +36,723,100% |
| Recurring financial income | 75 | €0 | €7,345 | +€7,345 | +36,723,100% |
| Financial charges | 65/66B | €368 | €335 | -€33 | -9.0% |
| Recurring financial charges | 65 | €368 | €335 | -€33 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €159,715 | €164,858 | +€5,143 | +3.2% |
| Income taxes | 67/77 | €36,203 | €37,508 | +€1,305 | +3.6% |
| Profit (loss) for the period | 9904 | €123,512 | €127,350 | +€3,838 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €123,512 | €127,350 | +€3,838 | +3.1% |
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 5 November 2026 via checked.be.