K. FOSTIER: what changed
What changed
K. FOSTIER
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€343,594
2024 · €246,212+€97,382
Equity
€22,917
2024 · €24,323-€1,406
Cash
€223,997
2024 · €190,695+€33,302
Balance sheet total
€386,892
2024 · €394,788-€7,896
Largest movements
Assets
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Receivables within one year +€72,024
up €72,024 (+126%), from €57,113 to €129,137
- Cash +€33,302
up €33,302 (+17.5%), from €190,695 to €223,997
mainly Net result for the year (+€343,594) and Current investments (+€100,000)
- Tangible fixed assets -€15,701
down €15,701 (-34.2%), from €45,923 to €30,222
Equity and liabilities
- Other debts -€7,084
down €7,084 (-2.0%), from €354,007 to €346,922
Income statement
- Gross operating margin +€131,646
up €131,646 (+39.3%), from €335,224 to €466,870
- Taxes +€32,539
up €32,539 (+42.0%), from €77,537 to €110,076
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
€246,212
Gross operating margin
+€131,646
Depreciation
+€936
Other operating charges
-€73
Financial income
-€2,588
Financial charges
+€0
Taxes
-€32,539
Result 2025
€343,594
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
+€278,302
Investment
+€100,000
Financing
-€345,000
Cash 2024
€190,695
From operations (derived)
+€278,302
Net result for the year
+€343,594
Depreciation
+€15,701
Receivables within one year
-€72,024
Deferred charges and accrued income
-€2,480
Trade debts
+€1,898
Tax, wage and social debts
-€1,303
Other debts
-€7,084
Investment (derived)
+€100,000
Current investments
+€100,000
Financing
-€345,000
Contributions, distributions and other
-€345,000
Cash 2025
€223,997
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €394,788 | €386,892 | -€7,896 | -2.0% |
| Fixed assets | 21/28 | €45,923 | €30,222 | -€15,701 | -34.2% |
| Tangible fixed assets | 22/27 | €45,923 | €30,222 | -€15,701 | -34.2% |
| Furniture and vehicles | 24 | €45,923 | €30,222 | -€15,701 | -34.2% |
| Current assets | 29/58 | €348,865 | €356,670 | +€7,805 | +2.2% |
| Amounts receivable within one year | 40/41 | €57,113 | €129,137 | +€72,024 | +126% |
| Trade receivables | 40 | €57,113 | €129,137 | +€72,024 | +126% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €190,695 | €223,997 | +€33,302 | +17.5% |
| Deferred charges and accrued income | 490/1 | €1,057 | €3,536 | +€2,480 | +235% |
| Total equity and liabilities | 10/49 | €394,788 | €386,892 | -€7,896 | -2.0% |
| Equity | 10/15 | €24,323 | €22,917 | -€1,406 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,863 | €2,457 | -€1,406 | -36.4% |
| Amounts payable | 17/49 | €370,465 | €363,975 | -€6,490 | -1.8% |
| Amounts payable within one year | 42/48 | €369,465 | €362,975 | -€6,490 | -1.8% |
| Trade debts | 44 | - | €1,898 | +€1,898 | |
| Suppliers | 440/4 | - | €1,898 | +€1,898 | |
| Taxes, remuneration and social security | 45 | €15,458 | €14,155 | -€1,303 | -8.4% |
| Taxes | 450/3 | €15,458 | €14,155 | -€1,303 | -8.4% |
| Other amounts payable | 47/48 | €354,007 | €346,922 | -€7,084 | -2.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,637 | €15,701 | -€936 | -5.6% |
| Other operating charges | 640/8 | €387 | €460 | +€73 | +18.8% |
| Gross operating margin | 9900 | €335,224 | €466,870 | +€131,646 | +39.3% |
| Operating profit (loss) | 9901 | €318,200 | €450,709 | +€132,509 | +41.6% |
| Financial income | 75/76B | €5,660 | €3,072 | -€2,588 | -45.7% |
| Recurring financial income | 75 | €5,660 | €3,072 | -€2,588 | -45.7% |
| Financial charges | 65/66B | €111 | €111 | -€0 | -0.1% |
| Recurring financial charges | 65 | €111 | €111 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €323,749 | €453,670 | +€129,921 | +40.1% |
| Income taxes | 67/77 | €77,537 | €110,076 | +€32,539 | +42.0% |
| Profit (loss) for the period | 9904 | €246,212 | €343,594 | +€97,382 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €246,212 | €343,594 | +€97,382 | +39.6% |
Next steps
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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 5 November 2026 via checked.be.