Huisarts E. Denaghel: what changed
Huisarts E. Denaghel
Largest movements
- Cash +€74,607
up €74,607 (+128%), from €58,208 to €132,815
mainly Net result for the year (+€45,533) and Current investments (+€30,000)
- Current investments -€30,000
down €30,000 (-100%), from €30,000 to €0
- Tangible fixed assets -€1,869
down €1,869 (-23.5%), from €7,949 to €6,080
of which Furniture and vehicles: -€1,118
- Deferred charges and accrued income -€1,526
down €1,526 (-21.8%), from €6,991 to €5,465
- Reserves +€45,533
up €45,533 (+73.7%), from €61,765 to €107,299
- Trade debts -€6,201
down €6,201 (-81.9%), from €7,567 to €1,366
- Other debts +€2,293
up €2,293 (+16.2%), from €14,108 to €16,401
- Debts after one year -€1,997
down €1,997 (-31.9%), from €6,255 to €4,258
- Current portion of long-term debt +€1,657
up €1,657 (+488%), from €340 to €1,997
- Gross operating margin +€1,884
up €1,884 (+3.1%), from €60,182 to €62,066
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,147 | €144,486 | +€41,338 | +40.1% |
| Fixed assets | 21/28 | €7,949 | €6,080 | -€1,869 | -23.5% |
| Tangible fixed assets | 22/27 | €7,949 | €6,080 | -€1,869 | -23.5% |
| Land and buildings | 22 | €6,789 | €6,038 | -€751 | -11.1% |
| Furniture and vehicles | 24 | €1,159 | €41 | -€1,118 | -96.4% |
| Current assets | 29/58 | €95,199 | €138,406 | +€43,207 | +45.4% |
| Amounts receivable within one year | 40/41 | - | €126 | +€126 | |
| Other amounts receivable | 41 | - | €126 | +€126 | |
| Current investments | 50/53 | €30,000 | €0 | -€30,000 | -100% |
| Cash at bank and in hand | 54/58 | €58,208 | €132,815 | +€74,607 | +128% |
| Deferred charges and accrued income | 490/1 | €6,991 | €5,465 | -€1,526 | -21.8% |
| Total equity and liabilities | 10/49 | €103,147 | €144,486 | +€41,338 | +40.1% |
| Equity | 10/15 | €66,765 | €112,299 | +€45,533 | +68.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €61,765 | €107,299 | +€45,533 | +73.7% |
| Distributable reserves | 133 | €61,765 | €107,299 | +€45,533 | +73.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €36,382 | €32,187 | -€4,195 | -11.5% |
| Amounts payable after more than one year | 17 | €6,255 | €4,258 | -€1,997 | -31.9% |
| Financial debts | 170/4 | €6,255 | €4,258 | -€1,997 | -31.9% |
| Amounts payable within one year | 42/48 | €29,099 | €26,848 | -€2,251 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €340 | €1,997 | +€1,657 | +488% |
| Trade debts | 44 | €7,567 | €1,366 | -€6,201 | -81.9% |
| Suppliers | 440/4 | €7,567 | €1,366 | -€6,201 | -81.9% |
| Taxes, remuneration and social security | 45 | €7,084 | €7,084 | = | 0.0% |
| Taxes | 450/3 | €7,084 | €7,084 | = | 0.0% |
| Other amounts payable | 47/48 | €14,108 | €16,401 | +€2,293 | +16.2% |
| Accrued charges and deferred income | 492/3 | €1,028 | €1,080 | +€52 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,309 | €1,869 | -€440 | -19.1% |
| Other operating charges | 640/8 | €590 | €877 | +€287 | +48.7% |
| Gross operating margin | 9900 | €60,182 | €62,066 | +€1,884 | +3.1% |
| Operating profit (loss) | 9901 | €57,284 | €59,320 | +€2,036 | +3.6% |
| Financial income | 75/76B | - | €479 | +€479 | |
| Recurring financial income | 75 | - | €479 | +€479 | |
| Financial charges | 65/66B | €1,622 | €1,749 | +€126 | +7.8% |
| Recurring financial charges | 65 | €1,622 | €1,749 | +€126 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €55,662 | €58,051 | +€2,390 | +4.3% |
| Income taxes | 67/77 | €12,034 | €12,518 | +€483 | +4.0% |
| Profit (loss) for the period | 9904 | €43,627 | €45,533 | +€1,906 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,627 | €45,533 | +€1,906 | +4.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.