GENERAL PRACTICE GORGEMANS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
GENERAL PRACTICE GORGEMANS
Largest movements
- Current investments +€97,962
new in 2025: €97,962
- Cash -€13,380
down €13,380 (-2.6%), from €518,406 to €505,026
mainly Current investments (-€97,962) and Trade debts (-€1,138)
- Tangible fixed assets -€7,270
down €7,270 (-68.9%), from €10,556 to €3,286
- Reserves +€69,084
up €69,084 (+14.2%), from €485,600 to €554,685
of which Distributable reserves: +€69,084
- Gross operating margin +€6,280
up €6,280 (+6.5%), from €97,349 to €103,629
- Taxes +€2,242
up €2,242 (+8.6%), from €25,944 to €28,186
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €538,524 | €612,398 | +€73,874 | +13.7% |
| Fixed assets | 21/28 | €10,556 | €3,286 | -€7,270 | -68.9% |
| Tangible fixed assets | 22/27 | €10,556 | €3,286 | -€7,270 | -68.9% |
| Furniture and vehicles | 24 | €10,556 | €3,286 | -€7,270 | -68.9% |
| Current assets | 29/58 | €527,968 | €609,111 | +€81,143 | +15.4% |
| Amounts receivable within one year | 40/41 | €2,725 | - | -€2,725 | |
| Trade receivables | 40 | €1,500 | - | -€1,500 | |
| Other amounts receivable | 41 | €1,225 | - | -€1,225 | |
| Current investments | 50/53 | - | €97,962 | +€97,962 | |
| Cash at bank and in hand | 54/58 | €518,406 | €505,026 | -€13,380 | -2.6% |
| Deferred charges and accrued income | 490/1 | €6,837 | €6,123 | -€714 | -10.4% |
| Total equity and liabilities | 10/49 | €538,524 | €612,398 | +€73,874 | +13.7% |
| Equity | 10/15 | €501,171 | €570,255 | +€69,084 | +13.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €485,600 | €554,685 | +€69,084 | +14.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €483,740 | €552,825 | +€69,084 | +14.3% |
| Profit (loss) carried forward | 14 | €3,171 | €3,171 | = | 0.0% |
| Amounts payable | 17/49 | €37,353 | €42,142 | +€4,790 | +12.8% |
| Amounts payable within one year | 42/48 | €37,353 | €41,674 | +€4,321 | +11.6% |
| Trade debts | 44 | €3,866 | €2,728 | -€1,138 | -29.4% |
| Suppliers | 440/4 | €3,866 | €2,728 | -€1,138 | -29.4% |
| Taxes, remuneration and social security | 45 | €8,531 | €14,081 | +€5,550 | +65.1% |
| Taxes | 450/3 | €8,531 | €14,081 | +€5,550 | +65.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €24,956 | €24,865 | -€90 | -0.4% |
| Accrued charges and deferred income | 492/3 | - | €468 | +€468 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,358 | €7,270 | -€89 | -1.2% |
| Other operating charges | 640/8 | €231 | €239 | +€8 | +3.3% |
| Gross operating margin | 9900 | €97,349 | €103,629 | +€6,280 | +6.5% |
| Operating profit (loss) | 9901 | €89,760 | €96,121 | +€6,361 | +7.1% |
| Financial income | 75/76B | €1,126 | €1,645 | +€518 | +46.0% |
| Recurring financial income | 75 | €1,126 | €1,645 | +€518 | +46.0% |
| Financial charges | 65/66B | €614 | €495 | -€119 | -19.3% |
| Recurring financial charges | 65 | €614 | €495 | -€119 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €90,272 | €97,270 | +€6,998 | +7.8% |
| Income taxes | 67/77 | €25,944 | €28,186 | +€2,242 | +8.6% |
| Profit (loss) for the period | 9904 | €64,328 | €69,084 | +€4,756 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,328 | €69,084 | +€4,756 | +7.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.