Huisarts Elke Vanhee: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Huisarts Elke Vanhee
Largest movements
- Tangible fixed assets +€83,495
up €83,495 (+256%), from €32,584 to €116,079
of which Other tangible fixed assets: +€45,422
- Receivables within one year +€22,945
up €22,945 (+231%), from €9,933 to €32,878
of which Other amounts receivable: +€13,468
- Cash -€17,432
down €17,432 (-38.0%), from €45,910 to €28,478
mainly Investment in fixed assets (net) (-€92,973) and Receivables within one year (-€22,945)
- Reserves +€58,715
up €58,715 (+73.9%), from €79,471 to €138,186
- Debts after one year +€21,739
new in 2025: €21,739
- Current portion of long-term debt +€7,438
new in 2025: €7,438
- Trade debts +€3,859
up €3,859 (+848%), from €455 to €4,314
- Other debts -€2,683
down €2,683 (-53.1%), from €5,049 to €2,366
- Depreciation +€7,158
up €7,158 (+308%), from €2,320 to €9,478
- Taxes -€3,493
down €3,493 (-20.8%), from €16,795 to €13,303
- Gross operating margin +€950
up €950 (+1.2%), from €81,537 to €82,487
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 | €91,620 | €178,893 | +€87,273 | +95.3% |
| Fixed assets | 21/28 | €32,584 | €116,079 | +€83,495 | +256% |
| Tangible fixed assets | 22/27 | €32,584 | €116,079 | +€83,495 | +256% |
| Plant, machinery and equipment | 23 | €4,828 | €4,054 | -€773 | -16.0% |
| Furniture and vehicles | 24 | €27,757 | €66,602 | +€38,845 | +140% |
| Other tangible fixed assets | 26 | - | €45,422 | +€45,422 | |
| Current assets | 29/58 | €59,036 | €62,814 | +€3,778 | +6.4% |
| Amounts receivable within one year | 40/41 | €9,933 | €32,878 | +€22,945 | +231% |
| Trade receivables | 40 | €5,892 | €15,368 | +€9,476 | +161% |
| Other amounts receivable | 41 | €4,042 | €17,510 | +€13,468 | +333% |
| Cash at bank and in hand | 54/58 | €45,910 | €28,478 | -€17,432 | -38.0% |
| Deferred charges and accrued income | 490/1 | €3,193 | €1,458 | -€1,735 | -54.3% |
| Total equity and liabilities | 10/49 | €91,620 | €178,893 | +€87,273 | +95.3% |
| Equity | 10/15 | €79,971 | €138,686 | +€58,715 | +73.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €79,471 | €138,186 | +€58,715 | +73.9% |
| Distributable reserves | 133 | €79,471 | €138,186 | +€58,715 | +73.9% |
| Amounts payable | 17/49 | €11,649 | €40,207 | +€28,558 | +245% |
| Amounts payable after more than one year | 17 | - | €21,739 | +€21,739 | |
| Financial debts | 170/4 | - | €21,739 | +€21,739 | |
| Amounts payable within one year | 42/48 | €11,649 | €18,468 | +€6,819 | +58.5% |
| Current portion of amounts payable after more than one year | 42 | - | €7,438 | +€7,438 | |
| Trade debts | 44 | €455 | €4,314 | +€3,859 | +848% |
| Suppliers | 440/4 | €455 | €4,314 | +€3,859 | +848% |
| Taxes, remuneration and social security | 45 | €6,145 | €4,350 | -€1,795 | -29.2% |
| Taxes | 450/3 | €6,145 | €4,350 | -€1,795 | -29.2% |
| Other amounts payable | 47/48 | €5,049 | €2,366 | -€2,683 | -53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,320 | €9,478 | +€7,158 | +308% |
| Other operating charges | 640/8 | €175 | €298 | +€123 | +70.4% |
| Gross operating margin | 9900 | €81,537 | €82,487 | +€950 | +1.2% |
| Operating profit (loss) | 9901 | €79,042 | €72,711 | -€6,331 | -8.0% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €74 | €694 | +€620 | +844% |
| Recurring financial charges | 65 | €74 | €694 | +€620 | +844% |
| Profit (loss) for the period before taxes | 9903 | €78,980 | €72,018 | -€6,962 | -8.8% |
| Income taxes | 67/77 | €16,795 | €13,303 | -€3,493 | -20.8% |
| Profit (loss) for the period | 9904 | €62,184 | €58,715 | -€3,469 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,184 | €58,715 | -€3,469 | -5.6% |
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 1 November 2026 via checked.be.