Marlies Devos, Huisarts: 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.
Marlies Devos, Huisarts
Largest movements
- Cash +€77,005
up €77,005 (+395%), from €19,506 to €96,511
mainly Other debts (+€76,162) and Net result for the year (+€72,976)
- Current investments -€65,000
down €65,000 (-100%), from €65,000 to €0
- Receivables within one year -€19,154
down €19,154 (-27.3%), from €70,207 to €51,052
of which Other amounts receivable: -€17,584
- Tangible fixed assets -€15,897
down €15,897 (-47.3%), from €33,580 to €17,683
of which Furniture and vehicles: -€10,247
- Deferred charges and accrued income +€2,438
up €2,438 (+122%), from €1,997 to €4,435
- Other debts +€76,162
up €76,162 (+1,228%), from €6,200 to €82,362
- Reserves -€67,024
down €67,024 (-48.0%), from €139,732 to €72,708
- Tax, wage and social debts -€25,369
down €25,369 (-68.9%), from €36,838 to €11,470
- Trade debts -€4,378
down €4,378 (-96.8%), from €4,520 to €142
- Gross operating margin -€47,240
down €47,240 (-30.4%), from €155,477 to €108,237
- Taxes -€11,540
down €11,540 (-37.4%), from €30,895 to €19,355
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 | €190,290 | €169,682 | -€20,608 | -10.8% |
| Fixed assets | 21/28 | €33,580 | €17,683 | -€15,897 | -47.3% |
| Tangible fixed assets | 22/27 | €33,580 | €17,683 | -€15,897 | -47.3% |
| Furniture and vehicles | 24 | €14,823 | €4,576 | -€10,247 | -69.1% |
| Other tangible fixed assets | 26 | €18,758 | €13,107 | -€5,650 | -30.1% |
| Current assets | 29/58 | €156,710 | €151,999 | -€4,711 | -3.0% |
| Amounts receivable within one year | 40/41 | €70,207 | €51,052 | -€19,154 | -27.3% |
| Trade receivables | 40 | €1,570 | €0 | -€1,570 | -100% |
| Other amounts receivable | 41 | €68,637 | €51,052 | -€17,584 | -25.6% |
| Current investments | 50/53 | €65,000 | €0 | -€65,000 | -100% |
| Cash at bank and in hand | 54/58 | €19,506 | €96,511 | +€77,005 | +395% |
| Deferred charges and accrued income | 490/1 | €1,997 | €4,435 | +€2,438 | +122% |
| Total equity and liabilities | 10/49 | €190,290 | €169,682 | -€20,608 | -10.8% |
| Equity | 10/15 | €142,732 | €75,708 | -€67,024 | -47.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €139,732 | €72,708 | -€67,024 | -48.0% |
| Distributable reserves | 133 | €139,732 | €72,708 | -€67,024 | -48.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,558 | €93,973 | +€46,415 | +97.6% |
| Amounts payable within one year | 42/48 | €47,558 | €93,973 | +€46,415 | +97.6% |
| Trade debts | 44 | €4,520 | €142 | -€4,378 | -96.8% |
| Suppliers | 440/4 | €4,520 | €142 | -€4,378 | -96.8% |
| Taxes, remuneration and social security | 45 | €36,838 | €11,470 | -€25,369 | -68.9% |
| Taxes | 450/3 | €36,838 | €11,470 | -€25,369 | -68.9% |
| Other amounts payable | 47/48 | €6,200 | €82,362 | +€76,162 | +1,228% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,897 | €15,897 | = | 0.0% |
| Other operating charges | 640/8 | €1,167 | €1,178 | +€12 | +1.0% |
| Gross operating margin | 9900 | €155,477 | €108,237 | -€47,240 | -30.4% |
| Operating profit (loss) | 9901 | €138,413 | €91,162 | -€47,251 | -34.1% |
| Financial income | 75/76B | €1,957 | €1,476 | -€481 | -24.6% |
| Recurring financial income | 75 | €1,957 | €1,476 | -€481 | -24.6% |
| Financial charges | 65/66B | €78 | €306 | +€228 | +292% |
| Recurring financial charges | 65 | €78 | €306 | +€228 | +292% |
| Profit (loss) for the period before taxes | 9903 | €140,292 | €92,331 | -€47,961 | -34.2% |
| Income taxes | 67/77 | €30,895 | €19,355 | -€11,540 | -37.4% |
| Profit (loss) for the period | 9904 | €109,397 | €72,976 | -€36,421 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €109,397 | €72,976 | -€36,421 | -33.3% |
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 31 October 2026 via checked.be.