DR. Wouter Cortens, Huisarts: what changed
What changed
DR. Wouter Cortens, Huisarts
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€73,573
2025 · €71,222+€2,350
Equity
€2,048
2025 · €105,876-€103,827
Cash
€173,818
2025 · €92,379+€81,438
Balance sheet total
€203,156
2025 · €130,285+€72,870
Largest movements
Assets
- Cash +€81,438
up €81,438 (+88.2%), from €92,379 to €173,818
mainly Other debts (+€146,253) and Net result for the year (+€73,573)
- Deferred charges and accrued income -€7,159
down €7,159 (-23.6%), from €30,299 to €23,139
Equity and liabilities
- Other debts +€146,253
up €146,253 (+4,338%), from €3,371 to €149,625
- Reserves -€103,827
down €103,827 (-100.0%), from €103,876 to €48
- Tax, wage and social debts +€31,108
up €31,108 (+156%), from €19,913 to €51,021
Income statement
- Gross operating margin +€2,155
up €2,155 (+2.3%), from €94,216 to €96,371
- Depreciation -€1,084
down €1,084 (-28.0%), from €3,867 to €2,783
Change in the result, 2025 to 2026
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 2025
€71,222
Gross operating margin
+€2,155
Staff costs
-€75
Depreciation
+€1,084
Other operating charges
-€505
Financial charges
+€108
Taxes
-€416
Result 2026
€73,573
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€260,638
Investment
-€1,800
Financing
-€177,400
Cash 2025
€92,379
From operations (derived)
+€260,638
Net result for the year
+€73,573
Depreciation
+€2,783
Smaller working-capital items
+€707
Deferred charges and accrued income
+€7,159
Tax, wage and social debts
+€31,108
Other debts
+€146,253
Accrued charges and deferred income
-€946
Investment (derived)
-€1,800
Investment in fixed assets (net)
-€1,800
Financing
-€177,400
Contributions, distributions and other
-€177,400
Cash 2026
€173,818
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,285 | €203,156 | +€72,870 | +55.9% |
| Formation expenses | 20 | €2,326 | €1,629 | -€697 | -30.0% |
| Fixed assets | 21/28 | €4,856 | €4,570 | -€286 | -5.9% |
| Tangible fixed assets | 22/27 | €4,856 | €4,570 | -€286 | -5.9% |
| Plant, machinery and equipment | 23 | €4,139 | €4,570 | +€431 | +10.4% |
| Furniture and vehicles | 24 | €718 | €0 | -€718 | -100% |
| Current assets | 29/58 | €123,103 | €196,957 | +€73,854 | +60.0% |
| Amounts receivable within one year | 40/41 | €425 | €0 | -€425 | -100% |
| Trade receivables | 40 | €425 | €0 | -€425 | -100% |
| Cash at bank and in hand | 54/58 | €92,379 | €173,818 | +€81,438 | +88.2% |
| Deferred charges and accrued income | 490/1 | €30,299 | €23,139 | -€7,159 | -23.6% |
| Total equity and liabilities | 10/49 | €130,285 | €203,156 | +€72,870 | +55.9% |
| Equity | 10/15 | €105,876 | €2,048 | -€103,827 | -98.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €103,876 | €48 | -€103,827 | -100.0% |
| Distributable reserves | 133 | €103,876 | €48 | -€103,827 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,409 | €201,107 | +€176,698 | +724% |
| Amounts payable within one year | 42/48 | €23,464 | €201,107 | +€177,644 | +757% |
| Trade debts | 44 | €179 | €462 | +€282 | +157% |
| Suppliers | 440/4 | €179 | €462 | +€282 | +157% |
| Taxes, remuneration and social security | 45 | €19,913 | €51,021 | +€31,108 | +156% |
| Taxes | 450/3 | €19,913 | €51,021 | +€31,108 | +156% |
| Other amounts payable | 47/48 | €3,371 | €149,625 | +€146,253 | +4,338% |
| Accrued charges and deferred income | 492/3 | €946 | €0 | -€946 | -100% |
| Remuneration, social security and pensions | 62 | - | €75 | +€75 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,867 | €2,783 | -€1,084 | -28.0% |
| Other operating charges | 640/8 | €151 | €655 | +€505 | +335% |
| Gross operating margin | 9900 | €94,216 | €96,371 | +€2,155 | +2.3% |
| Operating profit (loss) | 9901 | €90,198 | €92,857 | +€2,659 | +2.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €368 | €260 | -€108 | -29.3% |
| Recurring financial charges | 65 | €368 | €260 | -€108 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €89,830 | €92,597 | +€2,767 | +3.1% |
| Income taxes | 67/77 | €18,607 | €19,024 | +€416 | +2.2% |
| Profit (loss) for the period | 9904 | €71,222 | €73,573 | +€2,350 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €71,222 | €73,573 | +€2,350 | +3.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.