MD DHAENE PATHOLOGY LAB: what changed
What changed
MD DHAENE PATHOLOGY LAB
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€200,941
2024 · €239,868-€38,927
Equity
€864,052
2024 · €1.2m-€337,348
Cash
€350,416
2024 · €642,926-€292,510
Balance sheet total
€891,180
2024 · €1.2m-€338,163
Largest movements
Assets
- Cash -€292,510
down €292,510 (-45.5%), from €642,926 to €350,416
mainly Contributions, distributions and other (-€538,288) and Tax, wage and social debts (-€5,463)
- Tangible fixed assets -€31,878
down €31,878 (-6.3%), from €507,017 to €475,139
of which Furniture and vehicles: -€20,925
- Receivables within one year -€13,274
down €13,274 (-88.2%), from €15,051 to €1,777
of which Other amounts receivable: -€13,062
Equity and liabilities
- Reserves -€337,348
down €337,348 (-28.5%), from €1.2m to €845,452
Income statement
- Gross operating margin -€44,810
down €44,810 (-11.6%), from €386,328 to €341,519
- Taxes -€11,276
down €11,276 (-10.5%), from €107,114 to €95,838
- Financial charges +€5,492
up €5,492 (+125%), from €4,399 to €9,891
of which Financial charges: +€5,492
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
€239,868
Gross operating margin
-€44,810
Depreciation
-€435
Other operating charges
-€736
Other operating items
+€2,785
Financial income
-€1,515
Financial charges
-€5,492
Taxes
+€11,276
Result 2025
€200,941
raises the resultlowers the resultnot broken down further in the accounts
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
+€249,907
Investment
-€2,148
Financing
-€540,269
Cash 2024
€642,926
From operations (derived)
+€249,907
Net result for the year
+€200,941
Depreciation
+€34,027
Receivables within one year
+€13,274
Deferred charges and accrued income
+€500
Trade debts
+€3,572
Tax, wage and social debts
-€5,463
Other debts
+€1,633
Accrued charges and deferred income
+€1,423
Investment (derived)
-€2,148
Investment in fixed assets (net)
-€2,148
Financing
-€540,269
Short-term financial debts
-€1,980
Contributions, distributions and other
-€538,288
Cash 2025
€350,416
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,229,343 | €891,180 | -€338,163 | -27.5% |
| Fixed assets | 21/28 | €507,102 | €475,224 | -€31,878 | -6.3% |
| Tangible fixed assets | 22/27 | €507,017 | €475,139 | -€31,878 | -6.3% |
| Land and buildings | 22 | €432,823 | €422,035 | -€10,788 | -2.5% |
| Plant, machinery and equipment | 23 | €165 | €0 | -€165 | -100% |
| Furniture and vehicles | 24 | €74,029 | €53,103 | -€20,925 | -28.3% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €722,241 | €415,956 | -€306,284 | -42.4% |
| Amounts receivable within one year | 40/41 | €15,051 | €1,777 | -€13,274 | -88.2% |
| Trade receivables | 40 | €212 | €0 | -€212 | -100% |
| Other amounts receivable | 41 | €14,839 | €1,777 | -€13,062 | -88.0% |
| Current investments | 50/53 | €57,006 | €57,006 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €642,926 | €350,416 | -€292,510 | -45.5% |
| Deferred charges and accrued income | 490/1 | €7,258 | €6,758 | -€500 | -6.9% |
| Total equity and liabilities | 10/49 | €1,229,343 | €891,180 | -€338,163 | -27.5% |
| Equity | 10/15 | €1,201,400 | €864,052 | -€337,348 | -28.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,182,800 | €845,452 | -€337,348 | -28.5% |
| Distributable reserves | 133 | €1,182,800 | €845,452 | -€337,348 | -28.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,942 | €27,128 | -€815 | -2.9% |
| Amounts payable within one year | 42/48 | €27,942 | €25,704 | -€2,238 | -8.0% |
| Financial debts | 43 | €2,031 | €50 | -€1,980 | -97.5% |
| Credit institutions | 430/8 | €2,031 | €50 | -€1,980 | -97.5% |
| Trade debts | 44 | €468 | €4,041 | +€3,572 | +763% |
| Suppliers | 440/4 | €468 | €4,041 | +€3,572 | +763% |
| Taxes, remuneration and social security | 45 | €25,444 | €19,980 | -€5,463 | -21.5% |
| Taxes | 450/3 | €25,444 | €19,980 | -€5,463 | -21.5% |
| Other amounts payable | 47/48 | €0 | €1,633 | +€1,633 | |
| Accrued charges and deferred income | 492/3 | €0 | €1,423 | +€1,423 | |
| Non-recurring operating income | 76A | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,592 | €34,027 | +€435 | +1.3% |
| Other operating charges | 640/8 | €2,698 | €3,435 | +€736 | +27.3% |
| Non-recurring operating charges | 66A | €2,785 | €0 | -€2,785 | -100% |
| Gross operating margin | 9900 | €386,328 | €341,519 | -€44,810 | -11.6% |
| Operating profit (loss) | 9901 | €347,254 | €304,057 | -€43,196 | -12.4% |
| Financial income | 75/76B | €4,128 | €2,612 | -€1,515 | -36.7% |
| Recurring financial income | 75 | €4,128 | €2,612 | -€1,515 | -36.7% |
| Financial charges | 65/66B | €4,399 | €9,891 | +€5,492 | +125% |
| Recurring financial charges | 65 | €4,399 | €9,891 | +€5,492 | +125% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €346,982 | €296,778 | -€50,203 | -14.5% |
| Income taxes | 67/77 | €107,114 | €95,838 | -€11,276 | -10.5% |
| Profit (loss) for the period | 9904 | €239,868 | €200,941 | -€38,927 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €239,868 | €200,941 | -€38,927 | -16.2% |
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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 7 November 2026 via checked.be.