DR VERSTRAETE BART: what changed
What changed
DR VERSTRAETE BART
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€302,487
2024 · €273,364+€29,122
Equity
€1.3m
2024 · €1.1m+€195,591
Cash
€823,279
2024 · €970,380-€147,100
Balance sheet total
€1.8m
2024 · €1.5m+€285,427
Largest movements
Assets
- Current investments +€427,816
up €427,816 (+89.1%), from €480,415 to €908,232
- Cash -€147,100
down €147,100 (-15.2%), from €970,380 to €823,279
mainly Current investments (-€427,816) and Contributions, distributions and other (-€106,895)
Equity and liabilities
- Reserves +€195,591
up €195,591 (+18.8%), from €1.0m to €1.2m
of which Distributable reserves: +€195,591
- Other debts +€83,593
up €83,593 (+23.7%), from €352,601 to €436,194
Income statement
- Financial income +€35,352
up €35,352 (+112%), from €31,512 to €66,864
- Depreciation -€21,474
down €21,474 (-85.5%), from €25,130 to €3,655
- Taxes +€10,922
up €10,922 (+8.4%), from €130,627 to €141,550
- Gross operating margin -€8,230
down €8,230 (-1.8%), from €466,612 to €458,381
- Financial charges +€5,286
up €5,286 (+23.3%), from €22,702 to €27,987
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
€273,364
Gross operating margin
-€8,230
Staff costs
-€3,262
Depreciation
+€21,474
Other operating charges
-€3
Financial income
+€35,352
Financial charges
-€5,286
Taxes
-€10,922
Result 2025
€302,487
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
+€387,960
Investment
-€428,165
Financing
-€106,895
Cash 2024
€970,380
From operations (derived)
+€387,960
Net result for the year
+€302,487
Depreciation
+€3,655
Smaller working-capital items
+€309
Deferred charges and accrued income
-€7,656
Tax, wage and social debts
+€3,274
Other debts
+€83,593
Accrued charges and deferred income
+€2,298
Investment (derived)
-€428,165
Investment in fixed assets (net)
-€349
Current investments
-€427,816
Financing
-€106,895
Contributions, distributions and other
-€106,895
Cash 2025
€823,279
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,477,917 | €1,763,344 | +€285,427 | +19.3% |
| Fixed assets | 21/28 | €15,770 | €12,463 | -€3,306 | -21.0% |
| Tangible fixed assets | 22/27 | €15,770 | €12,463 | -€3,306 | -21.0% |
| Land and buildings | 22 | €4,158 | €3,291 | -€868 | -20.9% |
| Plant, machinery and equipment | 23 | €5,501 | €5,109 | -€393 | -7.1% |
| Furniture and vehicles | 24 | €4,010 | €1,964 | -€2,046 | -51.0% |
| Other tangible fixed assets | 26 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €1,462,147 | €1,750,881 | +€288,733 | +19.7% |
| Amounts receivable within one year | 40/41 | €115 | €477 | +€361 | +313% |
| Trade receivables | 40 | €115 | €477 | +€361 | +313% |
| Current investments | 50/53 | €480,415 | €908,232 | +€427,816 | +89.1% |
| Cash at bank and in hand | 54/58 | €970,380 | €823,279 | -€147,100 | -15.2% |
| Deferred charges and accrued income | 490/1 | €11,237 | €18,893 | +€7,656 | +68.1% |
| Total equity and liabilities | 10/49 | €1,477,917 | €1,763,344 | +€285,427 | +19.3% |
| Equity | 10/15 | €1,081,219 | €1,276,810 | +€195,591 | +18.1% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €1,041,219 | €1,236,810 | +€195,591 | +18.8% |
| Tax-exempt reserves | 132 | €5,159 | €5,159 | = | 0.0% |
| Distributable reserves | 133 | €1,036,060 | €1,231,651 | +€195,591 | +18.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €396,698 | €486,534 | +€89,836 | +22.6% |
| Amounts payable within one year | 42/48 | €394,148 | €481,686 | +€87,538 | +22.2% |
| Trade debts | 44 | €1,831 | €2,501 | +€670 | +36.6% |
| Suppliers | 440/4 | €1,831 | €2,501 | +€670 | +36.6% |
| Taxes, remuneration and social security | 45 | €39,716 | €42,991 | +€3,274 | +8.2% |
| Taxes | 450/3 | €34,786 | €37,928 | +€3,142 | +9.0% |
| Remuneration and social security | 454/9 | €4,930 | €5,063 | +€133 | +2.7% |
| Other amounts payable | 47/48 | €352,601 | €436,194 | +€83,593 | +23.7% |
| Accrued charges and deferred income | 492/3 | €2,550 | €4,848 | +€2,298 | +90.1% |
| Non-recurring operating income | 76A | €35,000 | €0 | -€35,000 | -100% |
| Remuneration, social security and pensions | 62 | €44,992 | €48,255 | +€3,262 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,130 | €3,655 | -€21,474 | -85.5% |
| Other operating charges | 640/8 | €1,308 | €1,311 | +€3 | +0.2% |
| Gross operating margin | 9900 | €466,612 | €458,381 | -€8,230 | -1.8% |
| Operating profit (loss) | 9901 | €395,182 | €405,160 | +€9,978 | +2.5% |
| Financial income | 75/76B | €31,512 | €66,864 | +€35,352 | +112% |
| Recurring financial income | 75 | €31,512 | €66,864 | +€35,352 | +112% |
| Financial charges | 65/66B | €22,702 | €27,987 | +€5,286 | +23.3% |
| Recurring financial charges | 65 | €22,702 | €27,987 | +€5,286 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €403,992 | €444,036 | +€40,044 | +9.9% |
| Income taxes | 67/77 | €130,627 | €141,550 | +€10,922 | +8.4% |
| Profit (loss) for the period | 9904 | €273,364 | €302,487 | +€29,122 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €273,364 | €302,487 | +€29,122 | +10.7% |
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 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.