Drs DIERICKX - NEIRINCK: what changed
What changed
Drs DIERICKX - NEIRINCK
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€259,599
2024 · €190,137+€69,462
Equity
€1.4m
2024 · €1.1m+€259,599
Cash
€117,106
2024 · €96,332+€20,774
Balance sheet total
€1.7m
2024 · €1.6m+€94,632
Largest movements
Assets
- Current investments +€107,155
up €107,155 (+72.3%), from €148,157 to €255,313
- Tangible fixed assets -€55,598
down €55,598 (-7.5%), from €741,739 to €686,141
of which Land and buildings: -€39,465
- Cash +€20,774
up €20,774 (+21.6%), from €96,332 to €117,106
mainly Net result for the year (+€259,599) and Depreciation (+€59,361)
Equity and liabilities
- Reserves +€259,599
up €259,599 (+31.1%), from €833,700 to €1.1m
- Debts after one year -€115,328
down €115,328 (-46.0%), from €250,983 to €135,655
- Other debts -€85,885
down €85,885 (-90.3%), from €95,109 to €9,224
- Tax, wage and social debts +€23,668
up €23,668 (+157%), from €15,059 to €38,727
of which Taxes: +€36,996
Income statement
- Gross operating margin +€90,133
up €90,133 (+21.6%), from €416,628 to €506,761
- Taxes +€60,343
up €60,343 (+90.6%), from €66,617 to €126,960
- Staff costs -€27,447
down €27,447 (-37.0%), from €74,125 to €46,678
- Depreciation -€15,503
down €15,503 (-20.7%), from €74,864 to €59,361
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
€190,137
Gross operating margin
+€90,133
Staff costs
+€27,447
Depreciation
+€15,503
Other operating charges
-€717
Other operating items
-€3,000
Financial income
+€418
Financial charges
+€21
Taxes
-€60,343
Result 2025
€259,599
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
+€233,347
Investment
-€110,918
Financing
-€101,655
Cash 2024
€96,332
From operations (derived)
+€233,347
Net result for the year
+€259,599
Depreciation
+€59,361
Receivables after one year
-€11,139
Receivables within one year
-€10,518
Deferred charges and accrued income
-€644
Trade debts
-€2,940
Tax, wage and social debts
+€23,668
Other debts
-€85,885
Accrued charges and deferred income
+€1,844
Investment (derived)
-€110,918
Investment in fixed assets (net)
-€3,763
Current investments
-€107,155
Financing
-€101,655
Debts after one year
-€115,328
Current portion of long-term debt
+€13,673
Cash 2025
€117,106
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,604,465 | €1,699,097 | +€94,632 | +5.9% |
| Fixed assets | 21/28 | €961,739 | €906,141 | -€55,598 | -5.8% |
| Tangible fixed assets | 22/27 | €741,739 | €686,141 | -€55,598 | -7.5% |
| Land and buildings | 22 | €704,253 | €664,789 | -€39,465 | -5.6% |
| Furniture and vehicles | 24 | €14,056 | €10,517 | -€3,539 | -25.2% |
| Leasing and similar rights | 25 | €23,430 | €10,835 | -€12,595 | -53.8% |
| Financial fixed assets | 28 | €220,000 | €220,000 | = | 0.0% |
| Current assets | 29/58 | €642,726 | €792,956 | +€150,230 | +23.4% |
| Amounts receivable after more than one year | 29 | €371,315 | €382,454 | +€11,139 | +3.0% |
| Trade receivables | 290 | €371,315 | €382,454 | +€11,139 | +3.0% |
| Amounts receivable within one year | 40/41 | €16,984 | €27,501 | +€10,518 | +61.9% |
| Trade receivables | 40 | €3,452 | €3,416 | -€36 | -1.0% |
| Other amounts receivable | 41 | €13,531 | €24,085 | +€10,553 | +78.0% |
| Current investments | 50/53 | €148,157 | €255,313 | +€107,155 | +72.3% |
| Cash at bank and in hand | 54/58 | €96,332 | €117,106 | +€20,774 | +21.6% |
| Deferred charges and accrued income | 490/1 | €9,938 | €10,582 | +€644 | +6.5% |
| Total equity and liabilities | 10/49 | €1,604,465 | €1,699,097 | +€94,632 | +5.9% |
| Equity | 10/15 | €1,106,593 | €1,366,192 | +€259,599 | +23.5% |
| Contributions | 10/11 | €93,030 | €93,030 | = | 0.0% |
| Reserves | 13 | €833,700 | €1,093,299 | +€259,599 | +31.1% |
| Distributable reserves | 133 | €833,700 | €1,093,299 | +€259,599 | +31.1% |
| Profit (loss) carried forward | 14 | €179,864 | €179,864 | = | 0.0% |
| Amounts payable | 17/49 | €497,872 | €332,905 | -€164,968 | -33.1% |
| Amounts payable after more than one year | 17 | €250,983 | €135,655 | -€115,328 | -46.0% |
| Financial debts | 170/4 | €250,983 | €135,655 | -€115,328 | -46.0% |
| Amounts payable within one year | 42/48 | €246,889 | €195,406 | -€51,483 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €132,121 | €145,794 | +€13,673 | +10.3% |
| Trade debts | 44 | €4,600 | €1,660 | -€2,940 | -63.9% |
| Suppliers | 440/4 | €4,600 | €1,660 | -€2,940 | -63.9% |
| Taxes, remuneration and social security | 45 | €15,059 | €38,727 | +€23,668 | +157% |
| Taxes | 450/3 | €1,731 | €38,727 | +€36,996 | +2,137% |
| Remuneration and social security | 454/9 | €13,328 | - | -€13,328 | |
| Other amounts payable | 47/48 | €95,109 | €9,224 | -€85,885 | -90.3% |
| Accrued charges and deferred income | 492/3 | - | €1,844 | +€1,844 | |
| Remuneration, social security and pensions | 62 | €74,125 | €46,678 | -€27,447 | -37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,864 | €59,361 | -€15,503 | -20.7% |
| Other operating charges | 640/8 | €8,081 | €8,798 | +€717 | +8.9% |
| Non-recurring operating charges | 66A | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | €416,628 | €506,761 | +€90,133 | +21.6% |
| Operating profit (loss) | 9901 | €259,558 | €388,924 | +€129,366 | +49.8% |
| Financial income | 75/76B | €12,055 | €12,472 | +€418 | +3.5% |
| Recurring financial income | 75 | €12,055 | €12,472 | +€418 | +3.5% |
| Financial charges | 65/66B | €14,858 | €14,837 | -€21 | -0.1% |
| Recurring financial charges | 65 | €14,858 | €14,837 | -€21 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €256,754 | €386,559 | +€129,805 | +50.6% |
| Income taxes | 67/77 | €66,617 | €126,960 | +€60,343 | +90.6% |
| Profit (loss) for the period | 9904 | €190,137 | €259,599 | +€69,462 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €190,137 | €259,599 | +€69,462 | +36.5% |
Next steps
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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 4 November 2026 via checked.be.