Huisarts Ester De Mesmaecker: 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.
Huisarts Ester De Mesmaecker
Largest movements
- Receivables within one year +€101,274
up €101,274 (+111%), from €91,613 to €192,887
of which Other amounts receivable: +€101,847
- Cash +€22,187
up €22,187 (+24.0%), from €92,604 to €114,791
mainly Net result for the year (+€123,945) and Tax, wage and social debts (+€23,335)
- Deferred charges and accrued income +€7,368
up €7,368 (+3,261%), from €226 to €7,594
- Tangible fixed assets +€4,052
up €4,052 (+181%), from €2,243 to €6,295
of which Plant, machinery and equipment: +€3,923
- Profit (loss) carried forward +€123,945
up €123,945 (+114%), from €108,590 to €232,536
- Tax, wage and social debts +€23,335
up €23,335 (+127%), from €18,392 to €41,727
- Debts after one year -€8,750
down €8,750 (-23.3%), from €37,604 to €28,854
- Gross operating margin +€19,326
up €19,326 (+13.8%), from €139,601 to €158,927
- Taxes +€4,943
up €4,943 (+16.0%), from €30,892 to €35,835
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 | €186,686 | €321,567 | +€134,881 | +72.3% |
| Fixed assets | 21/28 | €2,243 | €6,295 | +€4,052 | +181% |
| Tangible fixed assets | 22/27 | €2,243 | €6,295 | +€4,052 | +181% |
| Plant, machinery and equipment | 23 | - | €3,923 | +€3,923 | |
| Furniture and vehicles | 24 | €2,243 | €2,372 | +€129 | +5.8% |
| Current assets | 29/58 | €184,443 | €315,272 | +€130,829 | +70.9% |
| Amounts receivable within one year | 40/41 | €91,613 | €192,887 | +€101,274 | +111% |
| Trade receivables | 40 | €573 | - | -€573 | |
| Other amounts receivable | 41 | €91,040 | €192,887 | +€101,847 | +112% |
| Cash at bank and in hand | 54/58 | €92,604 | €114,791 | +€22,187 | +24.0% |
| Deferred charges and accrued income | 490/1 | €226 | €7,594 | +€7,368 | +3,261% |
| Total equity and liabilities | 10/49 | €186,686 | €321,567 | +€134,881 | +72.3% |
| Equity | 10/15 | €113,590 | €237,536 | +€123,945 | +109% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,590 | €232,536 | +€123,945 | +114% |
| Amounts payable | 17/49 | €73,096 | €84,032 | +€10,936 | +15.0% |
| Amounts payable after more than one year | 17 | €37,604 | €28,854 | -€8,750 | -23.3% |
| Financial debts | 170/4 | €37,604 | €28,854 | -€8,750 | -23.3% |
| Amounts payable within one year | 42/48 | €35,401 | €55,102 | +€19,701 | +55.7% |
| Current portion of amounts payable after more than one year | 42 | €8,750 | €8,750 | = | 0.0% |
| Trade debts | 44 | €3,774 | €1,161 | -€2,614 | -69.3% |
| Suppliers | 440/4 | €3,774 | €1,161 | -€2,614 | -69.3% |
| Taxes, remuneration and social security | 45 | €18,392 | €41,727 | +€23,335 | +127% |
| Taxes | 450/3 | €18,392 | €41,727 | +€23,335 | +127% |
| Other amounts payable | 47/48 | €4,484 | €3,464 | -€1,021 | -22.8% |
| Accrued charges and deferred income | 492/3 | €91 | €76 | -€15 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,105 | €1,367 | +€262 | +23.7% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €139,601 | €158,927 | +€19,326 | +13.8% |
| Operating profit (loss) | 9901 | €138,446 | €157,560 | +€19,114 | +13.8% |
| Financial income | 75/76B | €1,467 | €2,705 | +€1,238 | +84.4% |
| Recurring financial income | 75 | €1,467 | €2,705 | +€1,238 | +84.4% |
| Financial charges | 65/66B | €430 | €484 | +€55 | +12.8% |
| Recurring financial charges | 65 | €430 | €484 | +€55 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €139,483 | €159,780 | +€20,297 | +14.6% |
| Income taxes | 67/77 | €30,892 | €35,835 | +€4,943 | +16.0% |
| Profit (loss) for the period | 9904 | €108,590 | €123,945 | +€15,355 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €108,590 | €123,945 | +€15,355 | +14.1% |
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 30 October 2026 via checked.be.