DR. VAN DER ENDT J: what changed
What changed
DR. VAN DER ENDT J
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€105,009
2024 · €135,571-€30,562
Equity
€1.1m
2024 · €1.0m+€113,262
Cash
€827,703
2024 · €918,294-€90,591
Balance sheet total
€1.2m
2024 · €1.1m+€76,904
Largest movements
Assets
- Current investments +€200,000
up €200,000 (+742%), from €26,951 to €226,951
- Cash -€90,591
down €90,591 (-9.9%), from €918,294 to €827,703
mainly Current investments (-€200,000) and Accrued charges and deferred income (-€18,002)
- Tangible fixed assets -€22,399
down €22,399 (-53.5%), from €41,871 to €19,472
of which Furniture and vehicles: -€18,677
- Receivables within one year -€11,998
down €11,998 (-100%), from €11,998 to €0
Equity and liabilities
- Reserves +€113,262
up €113,262 (+11.4%), from €996,879 to €1.1m
of which Distributable reserves: +€144,837
- Accrued charges and deferred income -€18,002
down €18,002 (-66.5%), from €27,063 to €9,061
- Tax, wage and social debts -€16,829
down €16,829 (-63.2%), from €26,649 to €9,820
Income statement
- Taxes +€21,808
up €21,808 (+41.5%), from €52,502 to €74,310
- Gross operating margin -€6,482
down €6,482 (-3.0%), from €212,600 to €206,118
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
€135,571
Gross operating margin
-€6,482
Depreciation
+€743
Other operating charges
-€2,073
Financial income
-€821
Financial charges
-€122
Taxes
-€21,808
Result 2025
€105,009
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
+€101,157
Investment
-€200,000
Financing
+€8,253
Cash 2024
€918,294
From operations (derived)
+€101,157
Net result for the year
+€105,009
Depreciation
+€22,399
Receivables within one year
+€11,998
Deferred charges and accrued income
-€1,891
Trade debts
+€1,039
Tax, wage and social debts
-€16,829
Other debts
-€2,566
Accrued charges and deferred income
-€18,002
Investment (derived)
-€200,000
Current investments
-€200,000
Financing
+€8,253
Contributions, distributions and other
+€8,253
Cash 2025
€827,703
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,074,445 | €1,151,349 | +€76,904 | +7.2% |
| Fixed assets | 21/28 | €41,871 | €19,472 | -€22,399 | -53.5% |
| Tangible fixed assets | 22/27 | €41,871 | €19,472 | -€22,399 | -53.5% |
| Plant, machinery and equipment | 23 | €6,045 | €4,519 | -€1,526 | -25.2% |
| Furniture and vehicles | 24 | €33,630 | €14,953 | -€18,677 | -55.5% |
| Other tangible fixed assets | 26 | €2,196 | €0 | -€2,196 | -100% |
| Current assets | 29/58 | €1,032,574 | €1,131,877 | +€99,303 | +9.6% |
| Amounts receivable within one year | 40/41 | €11,998 | €0 | -€11,998 | -100% |
| Other amounts receivable | 41 | €11,998 | €0 | -€11,998 | -100% |
| Current investments | 50/53 | €26,951 | €226,951 | +€200,000 | +742% |
| Cash at bank and in hand | 54/58 | €918,294 | €827,703 | -€90,591 | -9.9% |
| Deferred charges and accrued income | 490/1 | €75,331 | €77,222 | +€1,891 | +2.5% |
| Total equity and liabilities | 10/49 | €1,074,445 | €1,151,349 | +€76,904 | +7.2% |
| Equity | 10/15 | €1,015,479 | €1,128,741 | +€113,262 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €996,879 | €1,110,141 | +€113,262 | +11.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €189,450 | €157,875 | -€31,575 | -16.7% |
| Distributable reserves | 133 | €805,569 | €950,406 | +€144,837 | +18.0% |
| Amounts payable | 17/49 | €58,966 | €22,608 | -€36,358 | -61.7% |
| Amounts payable within one year | 42/48 | €31,903 | €13,547 | -€18,356 | -57.5% |
| Trade debts | 44 | €2,185 | €3,224 | +€1,039 | +47.6% |
| Suppliers | 440/4 | €2,185 | €3,224 | +€1,039 | +47.6% |
| Taxes, remuneration and social security | 45 | €26,649 | €9,820 | -€16,829 | -63.2% |
| Taxes | 450/3 | €26,649 | €9,820 | -€16,829 | -63.2% |
| Other amounts payable | 47/48 | €3,069 | €503 | -€2,566 | -83.6% |
| Accrued charges and deferred income | 492/3 | €27,063 | €9,061 | -€18,002 | -66.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,142 | €22,399 | -€743 | -3.2% |
| Other operating charges | 640/8 | €3,116 | €5,189 | +€2,073 | +66.5% |
| Gross operating margin | 9900 | €212,600 | €206,118 | -€6,482 | -3.0% |
| Operating profit (loss) | 9901 | €186,342 | €178,530 | -€7,812 | -4.2% |
| Financial income | 75/76B | €2,374 | €1,554 | -€821 | -34.6% |
| Recurring financial income | 75 | €2,374 | €1,554 | -€821 | -34.6% |
| Financial charges | 65/66B | €643 | €764 | +€122 | +18.9% |
| Recurring financial charges | 65 | €643 | €764 | +€122 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €188,073 | €179,319 | -€8,754 | -4.7% |
| Income taxes | 67/77 | €52,502 | €74,310 | +€21,808 | +41.5% |
| Profit (loss) for the period | 9904 | €135,571 | €105,009 | -€30,562 | -22.5% |
| Transfer from tax-exempt reserves | 789 | €21,050 | €84,200 | +€63,150 | +300% |
| Transfer to tax-exempt reserves | 689 | €52,625 | €52,625 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €103,996 | €136,584 | +€32,588 | +31.3% |
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 3 November 2026 via checked.be.