Henri Leclercq: what changed
What changed
Henri Leclercq
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
-€47,726
2024 · €55,137-€102,864
Equity
€285,356
2024 · €333,082-€47,726
Cash
€493,886
2024 · €543,866-€49,980
Balance sheet total
€560,928
2024 · €614,318-€53,390
Largest movements
Assets
- Cash -€49,980
down €49,980 (-9.2%), from €543,866 to €493,886
mainly Net result for the year (-€47,726) and Receivables within one year (-€5,852)
- Tangible fixed assets -€13,238
down €13,238 (-25.3%), from €52,255 to €39,017
of which Furniture and vehicles: -€13,097
Equity and liabilities
- Profit (loss) carried forward -€47,726
new in 2025: -€47,726
Income statement
- Gross operating margin -€124,236
down €124,236, from €91,141 to -€33,095
- Taxes -€18,666
down €18,666 (-99.1%), from €18,844 to €179
- Other operating charges -€2,454
down €2,454 (-67.9%), from €3,612 to €1,158
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
€55,137
Gross operating margin
-€124,236
Depreciation
+€327
Other operating charges
+€2,454
Financial income
-€165
Financial charges
+€90
Taxes
+€18,666
Result 2025
-€47,726
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
-€49,951
Investment
-€29
Financing
€0
Cash 2024
€543,866
From operations (derived)
-€49,951
Net result for the year
-€47,726
Depreciation
+€13,238
Receivables within one year
-€5,852
Deferred charges and accrued income
-€3,948
Trade debts
-€150
Tax, wage and social debts
-€5,514
Investment (derived)
-€29
Current investments
-€29
Cash 2025
€493,886
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €614,318 | €560,928 | -€53,390 | -8.7% |
| Fixed assets | 21/28 | €52,255 | €39,017 | -€13,238 | -25.3% |
| Tangible fixed assets | 22/27 | €52,255 | €39,017 | -€13,238 | -25.3% |
| Plant, machinery and equipment | 23 | €155 | €14 | -€142 | -91.3% |
| Furniture and vehicles | 24 | €52,100 | €39,003 | -€13,097 | -25.1% |
| Current assets | 29/58 | €562,063 | €521,911 | -€40,152 | -7.1% |
| Amounts receivable within one year | 40/41 | €6,669 | €12,521 | +€5,852 | +87.7% |
| Trade receivables | 40 | - | €700 | +€700 | |
| Other amounts receivable | 41 | €6,669 | €11,821 | +€5,152 | +77.2% |
| Current investments | 50/53 | €5,072 | €5,101 | +€29 | +0.6% |
| Cash at bank and in hand | 54/58 | €543,866 | €493,886 | -€49,980 | -9.2% |
| Deferred charges and accrued income | 490/1 | €6,456 | €10,404 | +€3,948 | +61.1% |
| Total equity and liabilities | 10/49 | €614,318 | €560,928 | -€53,390 | -8.7% |
| Equity | 10/15 | €333,082 | €285,356 | -€47,726 | -14.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €320,682 | €320,682 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €320,682 | €320,682 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€47,726 | -€47,726 | |
| Amounts payable | 17/49 | €281,237 | €275,573 | -€5,664 | -2.0% |
| Amounts payable within one year | 42/48 | €281,237 | €275,573 | -€5,664 | -2.0% |
| Trade debts | 44 | €596 | €445 | -€150 | -25.2% |
| Suppliers | 440/4 | €596 | €445 | -€150 | -25.2% |
| Taxes, remuneration and social security | 45 | €8,217 | €2,703 | -€5,514 | -67.1% |
| Taxes | 450/3 | €8,217 | €2,703 | -€5,514 | -67.1% |
| Other amounts payable | 47/48 | €272,424 | €272,424 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,566 | €13,238 | -€327 | -2.4% |
| Other operating charges | 640/8 | €3,612 | €1,158 | -€2,454 | -67.9% |
| Gross operating margin | 9900 | €91,141 | -€33,095 | -€124,236 | |
| Operating profit (loss) | 9901 | €73,963 | -€47,491 | -€121,454 | |
| Financial income | 75/76B | €208 | €42 | -€165 | -79.6% |
| Recurring financial income | 75 | €25 | €42 | +€17 | +67.6% |
| Non-recurring financial income | 76B | €182 | €0 | -€182 | -100% |
| Financial charges | 65/66B | €189 | €99 | -€90 | -47.8% |
| Recurring financial charges | 65 | €62 | €99 | +€37 | +59.1% |
| Non-recurring financial charges | 66B | €127 | €0 | -€127 | -100% |
| Profit (loss) for the period before taxes | 9903 | €73,982 | -€47,547 | -€121,529 | |
| Income taxes | 67/77 | €18,844 | €179 | -€18,666 | -99.1% |
| Profit (loss) for the period | 9904 | €55,137 | -€47,726 | -€102,864 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,137 | -€47,726 | -€102,864 |
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.