Huisarts Daeleman C.: what changed
What changed
Huisarts Daeleman C.
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€127,811
2024 · €99,698+€28,113
Equity
€5,000
2024 · €74,500-€69,500
Cash
€111,883
2024 · €155,641-€43,758
Balance sheet total
€254,671
2024 · €315,037-€60,366
Largest movements
Assets
- Cash -€43,758
down €43,758 (-28.1%), from €155,641 to €111,883
mainly Contributions, distributions and other (-€197,311) and Investment in fixed assets (net) (-€12,299)
- Tangible fixed assets -€13,093
down €13,093 (-8.5%), from €153,653 to €140,560
of which Other tangible fixed assets: -€6,672
- Deferred charges and accrued income -€3,310
down €3,310 (-59.8%), from €5,537 to €2,227
Equity and liabilities
- Reserves -€69,500
down €69,500 (-100%), from €69,500 to €0
- Tax, wage and social debts +€8,845
up €8,845 (+31.7%), from €27,869 to €36,714
Income statement
- Gross operating margin +€32,558
up €32,558 (+20.1%), from €162,365 to €194,923
- Taxes +€3,740
up €3,740 (+11.0%), from €34,027 to €37,767
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
€99,698
Gross operating margin
+€32,558
Depreciation
-€1,138
Other operating charges
-€17
Financial income
+€3
Financial charges
+€447
Taxes
-€3,740
Result 2025
€127,811
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
+€166,454
Investment
-€12,299
Financing
-€197,913
Cash 2024
€155,641
From operations (derived)
+€166,454
Net result for the year
+€127,811
Depreciation
+€25,597
Deferred charges and accrued income
+€3,310
Trade debts
+€1,643
Tax, wage and social debts
+€8,845
Other debts
-€1,735
Accrued charges and deferred income
+€984
Investment (derived)
-€12,299
Investment in fixed assets (net)
-€12,299
Financing
-€197,913
Current portion of long-term debt
-€625
Short-term financial debts
+€23
Contributions, distributions and other
-€197,311
Cash 2025
€111,883
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €315,037 | €254,671 | -€60,366 | -19.2% |
| Fixed assets | 21/28 | €153,858 | €140,560 | -€13,298 | -8.6% |
| Intangible fixed assets | 21 | €205 | €0 | -€205 | -100% |
| Tangible fixed assets | 22/27 | €153,653 | €140,560 | -€13,093 | -8.5% |
| Plant, machinery and equipment | 23 | €5,473 | €4,587 | -€886 | -16.2% |
| Furniture and vehicles | 24 | €13,506 | €7,971 | -€5,535 | -41.0% |
| Other tangible fixed assets | 26 | €134,674 | €128,002 | -€6,672 | -5.0% |
| Current assets | 29/58 | €161,178 | €114,111 | -€47,068 | -29.2% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €155,641 | €111,883 | -€43,758 | -28.1% |
| Deferred charges and accrued income | 490/1 | €5,537 | €2,227 | -€3,310 | -59.8% |
| Total equity and liabilities | 10/49 | €315,037 | €254,671 | -€60,366 | -19.2% |
| Equity | 10/15 | €74,500 | €5,000 | -€69,500 | -93.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €69,500 | €0 | -€69,500 | -100% |
| Distributable reserves | 133 | €69,500 | €0 | -€69,500 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €240,536 | €249,671 | +€9,134 | +3.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €239,221 | €247,371 | +€8,150 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €625 | €0 | -€625 | -100% |
| Financial debts | 43 | €7,588 | €7,611 | +€23 | +0.3% |
| Credit institutions | 430/8 | €7,588 | €7,611 | +€23 | +0.3% |
| Trade debts | 44 | €7,910 | €9,553 | +€1,643 | +20.8% |
| Suppliers | 440/4 | €7,910 | €9,553 | +€1,643 | +20.8% |
| Taxes, remuneration and social security | 45 | €27,869 | €36,714 | +€8,845 | +31.7% |
| Taxes | 450/3 | €27,869 | €36,714 | +€8,845 | +31.7% |
| Other amounts payable | 47/48 | €195,229 | €193,493 | -€1,735 | -0.9% |
| Accrued charges and deferred income | 492/3 | €1,316 | €2,300 | +€984 | +74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,459 | €25,597 | +€1,138 | +4.7% |
| Other operating charges | 640/8 | €578 | €595 | +€17 | +2.9% |
| Gross operating margin | 9900 | €162,365 | €194,923 | +€32,558 | +20.1% |
| Operating profit (loss) | 9901 | €137,328 | €168,731 | +€31,403 | +22.9% |
| Financial income | 75/76B | €15 | €18 | +€3 | +20.4% |
| Recurring financial income | 75 | €15 | €18 | +€3 | +20.4% |
| Financial charges | 65/66B | €3,619 | €3,171 | -€447 | -12.4% |
| Recurring financial charges | 65 | €3,619 | €3,171 | -€447 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €133,725 | €165,578 | +€31,853 | +23.8% |
| Income taxes | 67/77 | €34,027 | €37,767 | +€3,740 | +11.0% |
| Profit (loss) for the period | 9904 | €99,698 | €127,811 | +€28,113 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €99,698 | €127,811 | +€28,113 | +28.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.