MMOULART: what changed
What changed
MMOULART
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€36,440
2023 · €31,968+€4,472
Equity
€62,880
2023 · €26,440+€36,440
Cash
€89,890
2023 · €44,354+€45,536
Balance sheet total
€156,231
2023 · €111,868+€44,363
Largest movements
Assets
- Cash +€45,536
up €45,536 (+103%), from €44,354 to €89,890
mainly Net result for the year (+€36,440) and Depreciation (+€18,289)
- Tangible fixed assets -€10,653
down €10,653 (-21.1%), from €50,516 to €39,863
- Receivables within one year +€8,284
up €8,284 (+76.6%), from €10,810 to €19,094
Equity and liabilities
- Profit (loss) carried forward +€36,440
up €36,440 (+609%), from €5,980 to €42,420
- Accrued charges and deferred income +€14,271
up €14,271 (+90.9%), from €15,697 to €29,968
- Trade debts +€10,209
up €10,209 (+249%), from €4,092 to €14,302
- Tax, wage and social debts -€9,717
down €9,717 (-54.7%), from €17,767 to €8,049
of which Taxes: -€9,442
- Debts after one year -€4,642
down €4,642 (-11.6%), from €40,000 to €35,358
of which Financial debts: -€4,642
Income statement
- Gross operating margin +€22,263
up €22,263 (+37.6%), from €59,162 to €81,425
- Depreciation +€4,516
up €4,516 (+32.8%), from €13,773 to €18,289
- Staff costs +€4,271
new in 2024: €4,271
- Taxes +€3,015
up €3,015 (+27.4%), from €10,999 to €14,015
Change in the result, 2023 to 2024
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 2023
€31,968
Gross operating margin
+€22,263
Staff costs
-€4,271
Depreciation
-€4,516
Other operating charges
-€180
Other operating items
-€5,375
Financial income
+€100
Financial charges
-€534
Taxes
-€3,015
Result 2024
€36,440
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€60,011
Investment
-€7,636
Financing
-€6,840
Cash 2023
€44,354
From operations (derived)
+€60,011
Net result for the year
+€36,440
Depreciation
+€18,289
Receivables within one year
-€8,284
Deferred charges and accrued income
-€1,196
Trade debts
+€10,209
Tax, wage and social debts
-€9,717
Accrued charges and deferred income
+€14,271
Investment (derived)
-€7,636
Investment in fixed assets (net)
-€7,636
Financing
-€6,840
Debts after one year
-€4,642
Current portion of long-term debt
-€2,198
Cash 2024
€89,890
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,868 | €156,231 | +€44,363 | +39.7% |
| Fixed assets | 21/28 | €54,641 | €43,988 | -€10,653 | -19.5% |
| Tangible fixed assets | 22/27 | €50,516 | €39,863 | -€10,653 | -21.1% |
| Plant, machinery and equipment | 23 | €7,144 | €3,000 | -€4,144 | -58.0% |
| Furniture and vehicles | 24 | €40,144 | €35,463 | -€4,681 | -11.7% |
| Other tangible fixed assets | 26 | €3,227 | €1,399 | -€1,828 | -56.6% |
| Financial fixed assets | 28 | €4,125 | €4,125 | = | 0.0% |
| Current assets | 29/58 | €57,228 | €112,243 | +€55,016 | +96.1% |
| Stocks and contracts in progress | 3 | €441 | €441 | = | 0.0% |
| Stocks | 30/36 | €441 | €441 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,810 | €19,094 | +€8,284 | +76.6% |
| Trade receivables | 40 | €10,810 | €19,094 | +€8,284 | +76.6% |
| Cash at bank and in hand | 54/58 | €44,354 | €89,890 | +€45,536 | +103% |
| Deferred charges and accrued income | 490/1 | €1,623 | €2,819 | +€1,196 | +73.7% |
| Total equity and liabilities | 10/49 | €111,868 | €156,231 | +€44,363 | +39.7% |
| Equity | 10/15 | €26,440 | €62,880 | +€36,440 | +138% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €5,980 | €42,420 | +€36,440 | +609% |
| Amounts payable | 17/49 | €85,428 | €93,351 | +€7,923 | +9.3% |
| Amounts payable after more than one year | 17 | €40,000 | €35,358 | -€4,642 | -11.6% |
| Financial debts | 170/4 | €20,000 | €15,358 | -€4,642 | -23.2% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,731 | €28,025 | -€1,706 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €7,872 | €5,674 | -€2,198 | -27.9% |
| Trade debts | 44 | €4,092 | €14,302 | +€10,209 | +249% |
| Suppliers | 440/4 | €4,092 | €14,302 | +€10,209 | +249% |
| Taxes, remuneration and social security | 45 | €17,767 | €8,049 | -€9,717 | -54.7% |
| Taxes | 450/3 | €17,092 | €7,650 | -€9,442 | -55.2% |
| Remuneration and social security | 454/9 | €675 | €399 | -€275 | -40.8% |
| Accrued charges and deferred income | 492/3 | €15,697 | €29,968 | +€14,271 | +90.9% |
| Remuneration, social security and pensions | 62 | - | €4,271 | +€4,271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,773 | €18,289 | +€4,516 | +32.8% |
| Other operating charges | 640/8 | €884 | €1,064 | +€180 | +20.4% |
| Non-recurring operating charges | 66A | - | €5,375 | +€5,375 | |
| Gross operating margin | 9900 | €59,162 | €81,425 | +€22,263 | +37.6% |
| Operating profit (loss) | 9901 | €44,506 | €52,427 | +€7,921 | +17.8% |
| Financial income | 75/76B | - | €100 | +€100 | |
| Recurring financial income | 75 | - | €100 | +€100 | |
| Financial charges | 65/66B | €1,539 | €2,072 | +€534 | +34.7% |
| Recurring financial charges | 65 | €1,539 | €2,072 | +€534 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €42,967 | €50,455 | +€7,487 | +17.4% |
| Income taxes | 67/77 | €10,999 | €14,015 | +€3,015 | +27.4% |
| Profit (loss) for the period | 9904 | €31,968 | €36,440 | +€4,472 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,968 | €36,440 | +€4,472 | +14.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.