DR. TOM DE BACKER: what changed
What changed
DR. TOM DE BACKER
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€435,057
2024 · €414,312+€20,744
Equity
€2.0m
2024 · €1.8m+€268,057
Cash
€761,699
2024 · €302,011+€459,688
Balance sheet total
€2.3m
2024 · €2.1m+€153,829
Largest movements
Assets
- Current investments -€478,043
down €478,043 (-31.2%), from €1.5m to €1.1m
- Cash +€459,688
up €459,688 (+152%), from €302,011 to €761,699
mainly Current investments (+€478,043) and Net result for the year (+€435,057)
- Tangible fixed assets +€173,943
up €173,943 (+61.9%), from €280,812 to €454,755
of which Other tangible fixed assets: +€91,664
Equity and liabilities
- Reserves +€268,057
up €268,057 (+15.3%), from €1.8m to €2.0m
- Tax, wage and social debts -€85,484
down €85,484 (-56.9%), from €150,241 to €64,758
Income statement
- Gross operating margin +€57,161
up €57,161 (+9.0%), from €638,132 to €695,292
- Depreciation +€40,842
up €40,842 (+102%), from €39,871 to €80,713
- Financial income +€21,814
up €21,814 (+106%), from €20,530 to €42,343
- Financial charges +€13,701
up €13,701 (+357%), from €3,836 to €17,537
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
€414,312
Gross operating margin
+€57,161
Depreciation
-€40,842
Other operating charges
+€714
Financial income
+€21,814
Financial charges
-€13,701
Taxes
-€4,401
Result 2025
€435,057
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
+€433,482
Investment
+€219,810
Financing
-€193,603
Cash 2024
€302,011
From operations (derived)
+€433,482
Net result for the year
+€435,057
Depreciation
+€80,713
Receivables within one year
+€5,337
Trade debts
+€8,201
Tax, wage and social debts
-€85,484
Other debts
-€10,342
Investment (derived)
+€219,810
Investment in fixed assets (net)
-€258,233
Current investments
+€478,043
Financing
-€193,603
Debts after one year
-€11,134
Current portion of long-term debt
-€15,470
Contributions, distributions and other
-€167,000
Cash 2025
€761,699
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,149,888 | €2,303,717 | +€153,829 | +7.2% |
| Fixed assets | 21/28 | €287,401 | €464,921 | +€177,520 | +61.8% |
| Tangible fixed assets | 22/27 | €280,812 | €454,755 | +€173,943 | +61.9% |
| Furniture and vehicles | 24 | €34,355 | €116,635 | +€82,279 | +239% |
| Other tangible fixed assets | 26 | €246,456 | €338,120 | +€91,664 | +37.2% |
| Financial fixed assets | 28 | €6,589 | €10,166 | +€3,577 | +54.3% |
| Current assets | 29/58 | €1,862,487 | €1,838,796 | -€23,691 | -1.3% |
| Amounts receivable within one year | 40/41 | €27,454 | €22,117 | -€5,337 | -19.4% |
| Other amounts receivable | 41 | €27,454 | €22,117 | -€5,337 | -19.4% |
| Current investments | 50/53 | €1,533,022 | €1,054,980 | -€478,043 | -31.2% |
| Cash at bank and in hand | 54/58 | €302,011 | €761,699 | +€459,688 | +152% |
| Total equity and liabilities | 10/49 | €2,149,888 | €2,303,717 | +€153,829 | +7.2% |
| Equity | 10/15 | €1,776,040 | €2,044,097 | +€268,057 | +15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,757,440 | €2,025,497 | +€268,057 | +15.3% |
| Distributable reserves | 133 | €1,757,440 | €2,025,497 | +€268,057 | +15.3% |
| Amounts payable | 17/49 | €373,847 | €259,620 | -€114,227 | -30.6% |
| Amounts payable after more than one year | 17 | €11,134 | - | -€11,134 | |
| Financial debts | 170/4 | €11,134 | - | -€11,134 | |
| Amounts payable within one year | 42/48 | €362,714 | €259,620 | -€103,094 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €26,603 | €11,134 | -€15,470 | -58.1% |
| Trade debts | 44 | €5,008 | €13,209 | +€8,201 | +164% |
| Suppliers | 440/4 | €5,008 | €13,209 | +€8,201 | +164% |
| Taxes, remuneration and social security | 45 | €150,241 | €64,758 | -€85,484 | -56.9% |
| Taxes | 450/3 | €150,241 | €64,758 | -€85,484 | -56.9% |
| Other amounts payable | 47/48 | €180,861 | €170,519 | -€10,342 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,871 | €80,713 | +€40,842 | +102% |
| Other operating charges | 640/8 | €3,508 | €2,794 | -€714 | -20.3% |
| Gross operating margin | 9900 | €638,132 | €695,292 | +€57,161 | +9.0% |
| Operating profit (loss) | 9901 | €594,753 | €611,786 | +€17,032 | +2.9% |
| Financial income | 75/76B | €20,530 | €42,343 | +€21,814 | +106% |
| Recurring financial income | 75 | €20,530 | €42,343 | +€21,814 | +106% |
| Financial charges | 65/66B | €3,836 | €17,537 | +€13,701 | +357% |
| Recurring financial charges | 65 | €3,836 | €17,537 | +€13,701 | +357% |
| Profit (loss) for the period before taxes | 9903 | €611,447 | €636,592 | +€25,145 | +4.1% |
| Income taxes | 67/77 | €197,135 | €201,536 | +€4,401 | +2.2% |
| Profit (loss) for the period | 9904 | €414,312 | €435,057 | +€20,744 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €414,312 | €435,057 | +€20,744 | +5.0% |
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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 1 November 2026 via checked.be.