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LIEN KERCKVOORDE - arts: what changed

What changed

LIEN KERCKVOORDE - arts

BE 0674.771.095
NACE 86.210, General medical practice
filed annual accounts (NBB)
Financial years compared with
Net result for the year
€159,627
2024 · €146,901+€12,726
Equity
€542,920
2024 · €619,515-€76,594
Cash
€206,849
2024 · €288,475-€81,626
Balance sheet total
€623,017
2024 · €675,804-€52,788

Largest movements

2024 to 2025
Assets
  • Cash -€81,626

    down €81,626 (-28.3%), from €288,475 to €206,849

    mainly Contributions, distributions and other (-€236,222) and Receivables within one year (-€38,033)

  • Receivables within one year +€38,033

    up €38,033 (+23.9%), from €159,237 to €197,270

    of which Trade receivables: +€23,033

  • Tangible fixed assets -€7,302

    down €7,302 (-30.8%), from €23,717 to €16,415

    of which Furniture and vehicles: -€5,526

Equity and liabilities
  • Reserves -€76,602

    down €76,602 (-12.6%), from €607,095 to €530,493

  • Trade debts +€17,507

    up €17,507 (+76.9%), from €22,763 to €40,270

  • Current portion of long-term debt +€10,096

    new in 2025: €10,096

Income statement
  • Gross operating margin +€12,316

    up €12,316 (+5.2%), from €236,722 to €249,038

  • Staff costs -€11,730

    down €11,730 (-56.8%), from €20,661 to €8,931

  • Taxes +€9,509

    up €9,509 (+14.9%), from €63,840 to €73,349

  • Financial income -€6,593

    down €6,593 (-43.2%), from €15,249 to €8,656

  • Depreciation -€5,471

    down €5,471 (-27.4%), from €19,946 to €14,475

Change in the result, 2024 to 2025

effect on the result

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 €146,901
Gross operating margin +€12,316
Staff costs +€11,730
Depreciation +€5,471
Other operating charges -€342
Financial income -€6,593
Financial charges -€347
Taxes -€9,509
Result 2025 €159,627
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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 +€149,594
Investment -€5,094
Financing -€226,126
Cash 2024 €288,475
Net result for the year +€159,627
Depreciation +€14,475
Receivables within one year -€38,033
Deferred charges and accrued income -€186
Trade debts +€17,507
Tax, wage and social debts -€3,160
Other debts -€637
Investment in fixed assets (net) -€5,094
Current portion of long-term debt +€10,096
Contributions, distributions and other -€236,222
Cash 2025 €206,849
brings cash intakes cash out
Every line side by side 43 lines
Line Code 2024 2025 Change %
Total assets 20/58 €675,804 €623,017 -€52,788 -7.8%
Formation expenses 20 €0 - =
Fixed assets 21/28 €25,796 €16,415 -€9,381 -36.4%
Intangible fixed assets 21 €2,079 €0 -€2,078 -100.0%
Tangible fixed assets 22/27 €23,717 €16,415 -€7,302 -30.8%
Land and buildings 22 €0 - =
Plant, machinery and equipment 23 €12,668 €11,106 -€1,562 -12.3%
Furniture and vehicles 24 €10,621 €5,095 -€5,526 -52.0%
Other tangible fixed assets 26 €428 €214 -€214 -50.0%
Current assets 29/58 €650,009 €606,602 -€43,407 -6.7%
Amounts receivable within one year 40/41 €159,237 €197,270 +€38,033 +23.9%
Trade receivables 40 €45,904 €68,936 +€23,033 +50.2%
Other amounts receivable 41 €113,333 €128,333 +€15,000 +13.2%
Current investments 50/53 €202,272 €202,272 = 0.0%
Cash at bank and in hand 54/58 €288,475 €206,849 -€81,626 -28.3%
Deferred charges and accrued income 490/1 €25 €211 +€186 +748%
Total equity and liabilities 10/49 €675,804 €623,017 -€52,788 -7.8%
Equity 10/15 €619,515 €542,920 -€76,594 -12.4%
Contributions 10/11 €12,400 €12,400 = 0.0%
Reserves 13 €607,095 €530,493 -€76,602 -12.6%
Distributable reserves 133 €607,095 €530,493 -€76,602 -12.6%
Profit (loss) carried forward 14 €20 €28 +€7 +35.5%
Amounts payable 17/49 €56,290 €80,096 +€23,807 +42.3%
Amounts payable within one year 42/48 €56,290 €80,096 +€23,807 +42.3%
Current portion of amounts payable after more than one year 42 - €10,096 +€10,096
Trade debts 44 €22,763 €40,270 +€17,507 +76.9%
Suppliers 440/4 €22,763 €40,270 +€17,507 +76.9%
Taxes, remuneration and social security 45 €28,406 €25,246 -€3,160 -11.1%
Taxes 450/3 €28,406 €25,246 -€3,160 -11.1%
Other amounts payable 47/48 €5,120 €4,484 -€637 -12.4%
Remuneration, social security and pensions 62 €20,661 €8,931 -€11,730 -56.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €19,946 €14,475 -€5,471 -27.4%
Other operating charges 640/8 - €342 +€342
Gross operating margin 9900 €236,722 €249,038 +€12,316 +5.2%
Operating profit (loss) 9901 €196,115 €225,290 +€29,175 +14.9%
Financial income 75/76B €15,249 €8,656 -€6,593 -43.2%
Recurring financial income 75 €15,249 €8,656 -€6,593 -43.2%
Financial charges 65/66B €624 €971 +€347 +55.5%
Recurring financial charges 65 €624 €971 +€347 +55.5%
Profit (loss) for the period before taxes 9903 €210,741 €232,976 +€22,235 +10.6%
Income taxes 67/77 €63,840 €73,349 +€9,509 +14.9%
Profit (loss) for the period 9904 €146,901 €159,627 +€12,726 +8.7%
Profit (loss) for the period to be appropriated 9905 €146,901 €159,627 +€12,726 +8.7%
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 4 November 2026 via checked.be.