DR. VANDEVONDELE - DANEELS: what changed
What changed
DR. VANDEVONDELE - DANEELS
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€16,632
2024 · €34,737-€18,105
Equity
€23,500
2024 · €23,500
Cash
€72,983
2024 · €59,047+€13,937
Balance sheet total
€89,325
2024 · €74,163+€15,162
Largest movements
Assets
- Cash +€13,937
up €13,937 (+23.6%), from €59,047 to €72,983
mainly Net result for the year (+€16,632) and Provisions (+€14,875)
- Receivables within one year +€2,897
up €2,897 (+38.7%), from €7,478 to €10,374
of which Other amounts receivable: +€4,985
- Tangible fixed assets -€1,758
down €1,758 (-26.1%), from €6,730 to €4,971
of which Furniture and vehicles: -€1,094
Equity and liabilities
- Provisions +€14,875
new in 2025: €14,875
- Other debts +€10,798
up €10,798 (+29.2%), from €36,951 to €47,749
- Tax, wage and social debts -€7,782
down €7,782 (-100%), from €7,782 to €0
- Current portion of long-term debt -€2,500
down €2,500 (-66.7%), from €3,750 to €1,250
- Debts after one year -€1,250
down €1,250 (-100%), from €1,250 to €0
Income statement
- Provisions +€14,875
new in 2025: €14,875
- Gross operating margin -€2,809
down €2,809 (-5.5%), from €50,842 to €48,032
- Financial charges +€981
up €981 (+495%), from €198 to €1,180
- Taxes -€617
down €617 (-5.8%), from €10,631 to €10,015
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
€34,737
Gross operating margin
-€2,809
Depreciation
+€433
Provisions
-€14,875
Other operating charges
-€489
Financial income
+€0
Financial charges
-€981
Taxes
+€617
Result 2025
€16,632
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
+€36,479
Investment
-€2,160
Financing
-€20,382
Cash 2024
€59,047
From operations (derived)
+€36,479
Net result for the year
+€16,632
Depreciation
+€3,918
Receivables within one year
-€2,897
Deferred charges and accrued income
-€87
Provisions
+€14,875
Trade debts
+€21
Tax, wage and social debts
-€7,782
Other debts
+€10,798
Accrued charges and deferred income
+€1,000
Investment (derived)
-€2,160
Investment in fixed assets (net)
-€2,160
Financing
-€20,382
Debts after one year
-€1,250
Current portion of long-term debt
-€2,500
Contributions, distributions and other
-€16,632
Cash 2025
€72,983
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,163 | €89,325 | +€15,162 | +20.4% |
| Fixed assets | 21/28 | €6,730 | €4,971 | -€1,758 | -26.1% |
| Tangible fixed assets | 22/27 | €6,730 | €4,971 | -€1,758 | -26.1% |
| Plant, machinery and equipment | 23 | €2,397 | €1,733 | -€664 | -27.7% |
| Furniture and vehicles | 24 | €4,332 | €3,238 | -€1,094 | -25.3% |
| Current assets | 29/58 | €67,434 | €84,354 | +€16,920 | +25.1% |
| Amounts receivable within one year | 40/41 | €7,478 | €10,374 | +€2,897 | +38.7% |
| Trade receivables | 40 | €2,773 | €684 | -€2,089 | -75.3% |
| Other amounts receivable | 41 | €4,705 | €9,690 | +€4,985 | +106% |
| Cash at bank and in hand | 54/58 | €59,047 | €72,983 | +€13,937 | +23.6% |
| Deferred charges and accrued income | 490/1 | €910 | €996 | +€87 | +9.5% |
| Total equity and liabilities | 10/49 | €74,163 | €89,325 | +€15,162 | +20.4% |
| Equity | 10/15 | €23,500 | €23,500 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €21,500 | €21,500 | = | 0.0% |
| Distributable reserves | 133 | €21,500 | €21,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | - | €14,875 | +€14,875 | |
| Provisions for liabilities and charges | 160/5 | - | €14,875 | +€14,875 | |
| Other liabilities and charges | 164/5 | - | €14,875 | +€14,875 | |
| Amounts payable | 17/49 | €50,663 | €50,950 | +€287 | +0.6% |
| Amounts payable after more than one year | 17 | €1,250 | €0 | -€1,250 | -100% |
| Financial debts | 170/4 | €1,250 | €0 | -€1,250 | -100% |
| Amounts payable within one year | 42/48 | €49,413 | €49,950 | +€537 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €3,750 | €1,250 | -€2,500 | -66.7% |
| Trade debts | 44 | €931 | €951 | +€21 | +2.2% |
| Suppliers | 440/4 | €931 | €951 | +€21 | +2.2% |
| Taxes, remuneration and social security | 45 | €7,782 | €0 | -€7,782 | -100% |
| Taxes | 450/3 | €7,782 | €0 | -€7,782 | -100% |
| Other amounts payable | 47/48 | €36,951 | €47,749 | +€10,798 | +29.2% |
| Accrued charges and deferred income | 492/3 | €0 | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,351 | €3,918 | -€433 | -10.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €14,875 | +€14,875 | |
| Other operating charges | 640/8 | €924 | €1,413 | +€489 | +52.9% |
| Gross operating margin | 9900 | €50,842 | €48,032 | -€2,809 | -5.5% |
| Operating profit (loss) | 9901 | €45,566 | €27,826 | -€17,740 | -38.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €198 | €1,180 | +€981 | +495% |
| Recurring financial charges | 65 | €198 | €1,180 | +€981 | +495% |
| Profit (loss) for the period before taxes | 9903 | €45,368 | €26,647 | -€18,721 | -41.3% |
| Income taxes | 67/77 | €10,631 | €10,015 | -€617 | -5.8% |
| Profit (loss) for the period | 9904 | €34,737 | €16,632 | -€18,105 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,737 | €16,632 | -€18,105 | -52.1% |
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 8 November 2026 via checked.be.