DR. VAES BART - ANESTHESIE: what changed
What changed
DR. VAES BART - ANESTHESIE
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€656,109
2024 · €570,901+€85,207
Equity
€211,024
2024 · €125,915+€85,109
Cash
€504,089
2024 · €227,358+€276,730
Balance sheet total
€948,485
2024 · €773,166+€175,319
Largest movements
Assets
- Cash +€276,730
up €276,730 (+122%), from €227,358 to €504,089
mainly Net result for the year (+€656,109) and Current investments (+€100,000)
- Current investments -€100,000
down €100,000 (-50.0%), from €200,000 to €100,000
Equity and liabilities
- Reserves +€85,100
up €85,100 (+70.4%), from €120,900 to €206,000
- Other debts +€83,528
up €83,528 (+18.5%), from €451,307 to €534,834
- Tax, wage and social debts +€60,644
up €60,644 (+72.7%), from €83,424 to €144,068
of which Taxes: +€60,644
- Accrued charges and deferred income -€42,812
down €42,812 (-90.7%), from €47,217 to €4,405
- Current portion of long-term debt -€11,134
down €11,134 (-91.6%), from €12,150 to €1,016
Income statement
- Gross operating margin +€114,000
up €114,000 (+14.6%), from €780,313 to €894,313
- Taxes +€30,109
up €30,109 (+15.9%), from €188,886 to €218,995
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
€570,901
Gross operating margin
+€114,000
Depreciation
-€25
Other operating charges
-€226
Other operating items
+€191
Financial income
+€820
Financial charges
+€556
Taxes
-€30,109
Result 2025
€656,109
raises the resultlowers the resultnot broken down further in the accounts
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
+€771,916
Investment
+€88,339
Financing
-€583,525
Cash 2024
€227,358
From operations (derived)
+€771,916
Net result for the year
+€656,109
Depreciation
+€18,700
Receivables within one year
+€3,500
Deferred charges and accrued income
-€9,127
Trade debts
+€1,376
Tax, wage and social debts
+€60,644
Other debts
+€83,528
Accrued charges and deferred income
-€42,812
Investment (derived)
+€88,339
Investment in fixed assets (net)
-€11,661
Current investments
+€100,000
Financing
-€583,525
Debts after one year
-€1,016
Current portion of long-term debt
-€11,134
Short-term financial debts
-€375
Contributions, distributions and other
-€571,000
Cash 2025
€504,089
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €773,166 | €948,485 | +€175,319 | +22.7% |
| Fixed assets | 21/28 | €34,854 | €27,815 | -€7,039 | -20.2% |
| Tangible fixed assets | 22/27 | €34,854 | €27,815 | -€7,039 | -20.2% |
| Furniture and vehicles | 24 | €14,136 | €6,365 | -€7,771 | -55.0% |
| Other tangible fixed assets | 26 | €20,717 | €21,450 | +€732 | +3.5% |
| Current assets | 29/58 | €738,312 | €920,670 | +€182,358 | +24.7% |
| Amounts receivable within one year | 40/41 | €3,703 | €204 | -€3,500 | -94.5% |
| Trade receivables | 40 | - | €204 | +€204 | |
| Other amounts receivable | 41 | €3,703 | - | -€3,703 | |
| Current investments | 50/53 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €227,358 | €504,089 | +€276,730 | +122% |
| Deferred charges and accrued income | 490/1 | €307,250 | €316,377 | +€9,127 | +3.0% |
| Total equity and liabilities | 10/49 | €773,166 | €948,485 | +€175,319 | +22.7% |
| Equity | 10/15 | €125,915 | €211,024 | +€85,109 | +67.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €120,900 | €206,000 | +€85,100 | +70.4% |
| Distributable reserves | 133 | €120,900 | €206,000 | +€85,100 | +70.4% |
| Profit (loss) carried forward | 14 | €15 | €24 | +€9 | +57.0% |
| Amounts payable | 17/49 | €647,250 | €737,461 | +€90,210 | +13.9% |
| Amounts payable after more than one year | 17 | €1,016 | - | -€1,016 | |
| Financial debts | 170/4 | €1,016 | - | -€1,016 | |
| Amounts payable within one year | 42/48 | €599,017 | €733,056 | +€134,039 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €12,150 | €1,016 | -€11,134 | -91.6% |
| Financial debts | 43 | €51,123 | €50,748 | -€375 | -0.7% |
| Credit institutions | 430/8 | €51,123 | €50,748 | -€375 | -0.7% |
| Trade debts | 44 | €1,014 | €2,390 | +€1,376 | +136% |
| Suppliers | 440/4 | €1,014 | €2,390 | +€1,376 | +136% |
| Taxes, remuneration and social security | 45 | €83,424 | €144,068 | +€60,644 | +72.7% |
| Taxes | 450/3 | €81,424 | €142,068 | +€60,644 | +74.5% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €451,307 | €534,834 | +€83,528 | +18.5% |
| Accrued charges and deferred income | 492/3 | €47,217 | €4,405 | -€42,812 | -90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,675 | €18,700 | +€25 | +0.1% |
| Other operating charges | 640/8 | €1,016 | €1,243 | +€226 | +22.3% |
| Non-recurring operating charges | 66A | €834 | €642 | -€191 | -23.0% |
| Gross operating margin | 9900 | €780,313 | €894,313 | +€114,000 | +14.6% |
| Operating profit (loss) | 9901 | €759,788 | €873,728 | +€113,940 | +15.0% |
| Financial income | 75/76B | €3,280 | €4,100 | +€820 | +25.0% |
| Recurring financial income | 75 | €3,280 | €4,100 | +€820 | +25.0% |
| Financial charges | 65/66B | €3,281 | €2,725 | -€556 | -17.0% |
| Recurring financial charges | 65 | €3,281 | €2,725 | -€556 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €759,787 | €875,104 | +€115,316 | +15.2% |
| Income taxes | 67/77 | €188,886 | €218,995 | +€30,109 | +15.9% |
| Profit (loss) for the period | 9904 | €570,901 | €656,109 | +€85,207 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €570,901 | €656,109 | +€85,207 | +14.9% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 8 November 2026 via checked.be.