Groepspraktijk MF: 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.
Groepspraktijk MF
Largest movements
- Tangible fixed assets -€52,451
down €52,451 (-3.5%), from €1.5m to €1.5m
of which Land and buildings: -€41,957
- Other debts +€75,781
up €75,781 (+12.8%), from €590,909 to €666,691
- Profit (loss) carried forward -€65,140
down €65,140 (-67.6%), from -€96,367 to -€161,508
- Debts after one year -€62,307
down €62,307 (-6.7%), from €933,914 to €871,608
- Gross operating margin -€34,019
down €34,019 (-31.2%), from €108,969 to €74,950
- Depreciation +€1,853
up €1,853 (+3.5%), from €53,049 to €54,902
- Staff costs +€1,645
up €1,645 (+2.4%), from €68,509 to €70,154
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 | €1,511,150 | €1,455,784 | -€55,367 | -3.7% |
| Fixed assets | 21/28 | €1,506,355 | €1,453,904 | -€52,451 | -3.5% |
| Tangible fixed assets | 22/27 | €1,506,355 | €1,453,904 | -€52,451 | -3.5% |
| Land and buildings | 22 | €1,447,530 | €1,405,573 | -€41,957 | -2.9% |
| Plant, machinery and equipment | 23 | €6,119 | €4,008 | -€2,112 | -34.5% |
| Furniture and vehicles | 24 | €52,706 | €44,324 | -€8,382 | -15.9% |
| Current assets | 29/58 | €4,795 | €1,879 | -€2,916 | -60.8% |
| Cash at bank and in hand | 54/58 | €4,795 | €1,879 | -€2,916 | -60.8% |
| Total equity and liabilities | 10/49 | €1,511,150 | €1,455,784 | -€55,367 | -3.7% |
| Equity | 10/15 | -€92,367 | -€157,508 | -€65,140 | -70.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,367 | -€161,508 | -€65,140 | -67.6% |
| Amounts payable | 17/49 | €1,603,518 | €1,613,291 | +€9,774 | +0.6% |
| Amounts payable after more than one year | 17 | €933,914 | €871,608 | -€62,307 | -6.7% |
| Financial debts | 170/4 | €933,914 | €871,608 | -€62,307 | -6.7% |
| Amounts payable within one year | 42/48 | €669,603 | €741,684 | +€72,080 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €61,780 | €62,307 | +€527 | +0.9% |
| Trade debts | 44 | €12,490 | €8,547 | -€3,943 | -31.6% |
| Suppliers | 440/4 | €12,490 | €8,547 | -€3,943 | -31.6% |
| Taxes, remuneration and social security | 45 | €4,424 | €4,140 | -€284 | -6.4% |
| Remuneration and social security | 454/9 | €4,424 | €4,140 | -€284 | -6.4% |
| Other amounts payable | 47/48 | €590,909 | €666,691 | +€75,781 | +12.8% |
| Remuneration, social security and pensions | 62 | €68,509 | €70,154 | +€1,645 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,049 | €54,902 | +€1,853 | +3.5% |
| Other operating charges | 640/8 | €6,155 | €6,534 | +€379 | +6.2% |
| Gross operating margin | 9900 | €108,969 | €74,950 | -€34,019 | -31.2% |
| Operating profit (loss) | 9901 | -€18,744 | -€56,640 | -€37,895 | -202% |
| Financial charges | 65/66B | €9,054 | €8,501 | -€553 | -6.1% |
| Recurring financial charges | 65 | €9,054 | €8,501 | -€553 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | -€27,798 | -€65,140 | -€37,342 | -134% |
| Profit (loss) for the period | 9904 | -€27,798 | -€65,140 | -€37,342 | -134% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,798 | -€65,140 | -€37,342 | -134% |
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 26 October 2026 via checked.be.