ORL.Dr.P .LEFEBVRE: what changed
What changed
ORL.Dr.P .LEFEBVRE
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€333,009
2024 · €320,597+€12,412
Equity
€30,135
2024 · €30,127+€9
Cash
€282,660
2024 · €203,309+€79,351
Balance sheet total
€416,554
2024 · €364,826+€51,729
Largest movements
Assets
- Cash +€79,351
up €79,351 (+39.0%), from €203,309 to €282,660
mainly Net result for the year (+€333,009) and Current portion of long-term debt (+€44,075)
- Receivables within one year -€24,223
down €24,223 (-28.8%), from €84,103 to €59,880
of which Trade receivables: -€43,416
Equity and liabilities
- Current portion of long-term debt +€44,075
new in 2025: €44,075
- Other debts +€8,179
up €8,179 (+2.5%), from €331,329 to €339,508
Income statement
- Gross operating margin +€19,294
up €19,294 (+4.5%), from €431,776 to €451,070
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
€320,597
Gross operating margin
+€19,294
Depreciation
+€148
Other operating charges
+€78
Financial income
+€392
Financial charges
-€3,931
Taxes
-€3,569
Result 2025
€333,009
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
+€368,276
Investment
€0
Financing
-€288,925
Cash 2024
€203,309
From operations (derived)
+€368,276
Net result for the year
+€333,009
Depreciation
+€1,072
Receivables within one year
+€24,223
Deferred charges and accrued income
+€2,327
Smaller working-capital items
-€535
Other debts
+€8,179
Financing
-€288,925
Current portion of long-term debt
+€44,075
Contributions, distributions and other
-€333,000
Cash 2025
€282,660
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €364,826 | €416,554 | +€51,729 | +14.2% |
| Fixed assets | 21/28 | €1,733 | €661 | -€1,072 | -61.9% |
| Tangible fixed assets | 22/27 | €1,733 | €661 | -€1,072 | -61.9% |
| Plant, machinery and equipment | 23 | €1,733 | €661 | -€1,072 | -61.9% |
| Current assets | 29/58 | €363,092 | €415,894 | +€52,801 | +14.5% |
| Amounts receivable within one year | 40/41 | €84,103 | €59,880 | -€24,223 | -28.8% |
| Trade receivables | 40 | €44,528 | €1,112 | -€43,416 | -97.5% |
| Other amounts receivable | 41 | €39,575 | €58,768 | +€19,193 | +48.5% |
| Cash at bank and in hand | 54/58 | €203,309 | €282,660 | +€79,351 | +39.0% |
| Deferred charges and accrued income | 490/1 | €75,681 | €73,353 | -€2,327 | -3.1% |
| Total equity and liabilities | 10/49 | €364,826 | €416,554 | +€51,729 | +14.2% |
| Equity | 10/15 | €30,127 | €30,135 | +€9 | 0.0% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €15,867 | €15,875 | +€9 | +0.1% |
| Distributable reserves | 133 | €15,867 | €15,875 | +€9 | +0.1% |
| Amounts payable | 17/49 | €334,699 | €386,419 | +€51,720 | +15.5% |
| Amounts payable within one year | 42/48 | €334,699 | €386,419 | +€51,720 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | - | €44,075 | +€44,075 | |
| Trade debts | 44 | €83 | - | -€83 | |
| Suppliers | 440/4 | €83 | - | -€83 | |
| Taxes, remuneration and social security | 45 | €3,288 | €2,835 | -€452 | -13.8% |
| Taxes | 450/3 | €3,288 | €2,835 | -€452 | -13.8% |
| Other amounts payable | 47/48 | €331,329 | €339,508 | +€8,179 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,220 | €1,072 | -€148 | -12.1% |
| Other operating charges | 640/8 | €1,597 | €1,518 | -€78 | -4.9% |
| Gross operating margin | 9900 | €431,776 | €451,070 | +€19,294 | +4.5% |
| Operating profit (loss) | 9901 | €428,959 | €448,479 | +€19,520 | +4.6% |
| Financial income | 75/76B | €700 | €1,092 | +€392 | +56.0% |
| Recurring financial income | 75 | €700 | €1,092 | +€392 | +56.0% |
| Financial charges | 65/66B | €1,562 | €5,493 | +€3,931 | +252% |
| Recurring financial charges | 65 | €1,562 | €5,493 | +€3,931 | +252% |
| Profit (loss) for the period before taxes | 9903 | €428,096 | €444,078 | +€15,981 | +3.7% |
| Income taxes | 67/77 | €107,500 | €111,069 | +€3,569 | +3.3% |
| Profit (loss) for the period | 9904 | €320,597 | €333,009 | +€12,412 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €320,597 | €333,009 | +€12,412 | +3.9% |
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 2 November 2026 via checked.be.