HUISARTS KIMBERLY DEVOS: 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 KIMBERLY DEVOS
Largest movements
- Cash -€132,398
down €132,398 (-48.3%), from €273,906 to €141,509
mainly Contributions, distributions and other (-€278,000) and Tax, wage and social debts (-€14,190)
- Tangible fixed assets -€9,081
down €9,081 (-20.1%), from €45,119 to €36,038
of which Furniture and vehicles: -€6,416
- Receivables within one year +€5,825
up €5,825 (+208%), from €2,797 to €8,622
- Reserves -€159,147
down €159,147 (-57.1%), from €278,876 to €119,728
- Other debts +€33,907
up €33,907 (+201%), from €16,840 to €50,747
- Tax, wage and social debts -€14,190
down €14,190 (-61.1%), from €23,219 to €9,029
of which Taxes: -€10,600
- Trade debts +€3,235
up €3,235 (+136%), from €2,373 to €5,609
- Gross operating margin +€12,700
up €12,700 (+6.4%), from €197,392 to €210,091
- Staff costs +€2,357
up €2,357 (+5.8%), from €40,846 to €43,202
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 | €322,308 | €186,593 | -€135,715 | -42.1% |
| Fixed assets | 21/28 | €45,201 | €36,038 | -€9,164 | -20.3% |
| Intangible fixed assets | 21 | €83 | €0 | -€83 | -100% |
| Tangible fixed assets | 22/27 | €45,119 | €36,038 | -€9,081 | -20.1% |
| Plant, machinery and equipment | 23 | €4,941 | €3,203 | -€1,738 | -35.2% |
| Furniture and vehicles | 24 | €32,322 | €25,906 | -€6,416 | -19.9% |
| Other tangible fixed assets | 26 | €7,856 | €6,929 | -€927 | -11.8% |
| Current assets | 29/58 | €277,107 | €150,556 | -€126,551 | -45.7% |
| Amounts receivable within one year | 40/41 | €2,797 | €8,622 | +€5,825 | +208% |
| Trade receivables | 40 | €2,797 | €8,622 | +€5,825 | +208% |
| Cash at bank and in hand | 54/58 | €273,906 | €141,509 | -€132,398 | -48.3% |
| Deferred charges and accrued income | 490/1 | €403 | €426 | +€22 | +5.5% |
| Total equity and liabilities | 10/49 | €322,308 | €186,593 | -€135,715 | -42.1% |
| Equity | 10/15 | €279,876 | €120,728 | -€159,147 | -56.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €278,876 | €119,728 | -€159,147 | -57.1% |
| Distributable reserves | 133 | €278,876 | €119,728 | -€159,147 | -57.1% |
| Amounts payable | 17/49 | €42,432 | €65,865 | +€23,433 | +55.2% |
| Amounts payable within one year | 42/48 | €42,432 | €65,385 | +€22,953 | +54.1% |
| Trade debts | 44 | €2,373 | €5,609 | +€3,235 | +136% |
| Suppliers | 440/4 | €2,373 | €5,609 | +€3,235 | +136% |
| Taxes, remuneration and social security | 45 | €23,219 | €9,029 | -€14,190 | -61.1% |
| Taxes | 450/3 | €13,318 | €2,718 | -€10,600 | -79.6% |
| Remuneration and social security | 454/9 | €9,901 | €6,311 | -€3,590 | -36.3% |
| Other amounts payable | 47/48 | €16,840 | €50,747 | +€33,907 | +201% |
| Accrued charges and deferred income | 492/3 | - | €480 | +€480 | |
| Remuneration, social security and pensions | 62 | €40,846 | €43,202 | +€2,357 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,455 | €11,039 | +€1,584 | +16.8% |
| Other operating charges | 640/8 | €206 | €80 | -€126 | -61.3% |
| Gross operating margin | 9900 | €197,392 | €210,091 | +€12,700 | +6.4% |
| Operating profit (loss) | 9901 | €146,886 | €155,770 | +€8,885 | +6.0% |
| Financial charges | 65/66B | €419 | €1,157 | +€737 | +176% |
| Recurring financial charges | 65 | €419 | €432 | +€13 | +3.1% |
| Non-recurring financial charges | 66B | - | €724 | +€724 | |
| Profit (loss) for the period before taxes | 9903 | €146,466 | €154,614 | +€8,148 | +5.6% |
| Income taxes | 67/77 | €33,768 | €35,761 | +€1,993 | +5.9% |
| Profit (loss) for the period | 9904 | €112,698 | €118,853 | +€6,154 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €112,698 | €118,853 | +€6,154 | +5.5% |
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.