Praktijk 73: what changed
What changed
Praktijk 73
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€106,516
2024 · €123,936-€17,420
Equity
€36,220
2024 · €346,704-€310,484
Cash
€61,961
2024 · €81,000-€19,039
Balance sheet total
€1.3m
2024 · €1.5m-€197,579
Largest movements
Assets
- Current investments -€97,794
down €97,794 (-83.1%), from €117,720 to €19,926
- Tangible fixed assets -€90,760
down €90,760 (-6.9%), from €1.3m to €1.2m
of which Land and buildings: -€91,036
- Cash -€19,039
down €19,039 (-23.5%), from €81,000 to €61,961
mainly Contributions, distributions and other (-€417,000) and Debts after one year (-€63,967)
Equity and liabilities
- Reserves -€310,484
down €310,484 (-94.6%), from €328,154 to €17,670
of which Distributable reserves: -€310,484
- Other debts +€204,165
up €204,165 (+43.9%), from €464,674 to €668,839
- Debts after one year -€63,967
down €63,967 (-10.8%), from €593,674 to €529,707
Income statement
- Gross operating margin -€17,148
down €17,148 (-4.9%), from €350,467 to €333,319
- Staff costs +€14,839
up €14,839 (+15.6%), from €95,017 to €109,856
- Taxes -€8,222
down €8,222 (-20.0%), from €41,153 to €32,931
- Depreciation -€6,303
down €6,303 (-5.9%), from €106,172 to €99,869
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
€123,936
Gross operating margin
-€17,148
Staff costs
-€14,839
Depreciation
+€6,303
Other operating charges
-€213
Financial income
-€932
Financial charges
+€1,187
Taxes
+€8,222
Result 2025
€106,516
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
+€384,358
Investment
+€90,185
Financing
-€493,582
Cash 2024
€81,000
From operations (derived)
+€384,358
Net result for the year
+€106,516
Depreciation
+€99,869
Receivables within one year
-€9,500
Deferred charges and accrued income
-€2,014
Trade debts
-€3,173
Tax, wage and social debts
-€11,487
Other debts
+€204,165
Accrued charges and deferred income
-€18
Investment (derived)
+€90,185
Investment in fixed assets (net)
-€7,609
Current investments
+€97,794
Financing
-€493,582
Debts after one year
-€63,967
Current portion of long-term debt
-€12,615
Contributions, distributions and other
-€417,000
Cash 2025
€61,961
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,515,222 | €1,317,643 | -€197,579 | -13.0% |
| Fixed assets | 21/28 | €1,314,167 | €1,221,907 | -€92,260 | -7.0% |
| Intangible fixed assets | 21 | €1,500 | - | -€1,500 | |
| Tangible fixed assets | 22/27 | €1,312,667 | €1,221,907 | -€90,760 | -6.9% |
| Land and buildings | 22 | €1,292,448 | €1,201,412 | -€91,036 | -7.0% |
| Plant, machinery and equipment | 23 | €11,377 | €8,747 | -€2,630 | -23.1% |
| Furniture and vehicles | 24 | €8,842 | €11,748 | +€2,906 | +32.9% |
| Current assets | 29/58 | €201,055 | €95,736 | -€105,319 | -52.4% |
| Amounts receivable within one year | 40/41 | - | €9,500 | +€9,500 | |
| Other amounts receivable | 41 | - | €9,500 | +€9,500 | |
| Current investments | 50/53 | €117,720 | €19,926 | -€97,794 | -83.1% |
| Cash at bank and in hand | 54/58 | €81,000 | €61,961 | -€19,039 | -23.5% |
| Deferred charges and accrued income | 490/1 | €2,335 | €4,349 | +€2,014 | +86.3% |
| Total equity and liabilities | 10/49 | €1,515,222 | €1,317,643 | -€197,579 | -13.0% |
| Equity | 10/15 | €346,704 | €36,220 | -€310,484 | -89.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €328,154 | €17,670 | -€310,484 | -94.6% |
| Tax-exempt reserves | 132 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €316,154 | €5,670 | -€310,484 | -98.2% |
| Amounts payable | 17/49 | €1,168,518 | €1,281,423 | +€112,905 | +9.7% |
| Amounts payable after more than one year | 17 | €593,674 | €529,707 | -€63,967 | -10.8% |
| Financial debts | 170/4 | €593,674 | €529,707 | -€63,967 | -10.8% |
| Amounts payable within one year | 42/48 | €574,693 | €751,583 | +€176,890 | +30.8% |
| Current portion of amounts payable after more than one year | 42 | €76,581 | €63,966 | -€12,615 | -16.5% |
| Trade debts | 44 | €5,336 | €2,163 | -€3,173 | -59.5% |
| Suppliers | 440/4 | €5,336 | €2,163 | -€3,173 | -59.5% |
| Taxes, remuneration and social security | 45 | €28,102 | €16,615 | -€11,487 | -40.9% |
| Taxes | 450/3 | €14,500 | €7,650 | -€6,850 | -47.2% |
| Remuneration and social security | 454/9 | €13,602 | €8,965 | -€4,637 | -34.1% |
| Other amounts payable | 47/48 | €464,674 | €668,839 | +€204,165 | +43.9% |
| Accrued charges and deferred income | 492/3 | €151 | €133 | -€18 | -11.9% |
| Remuneration, social security and pensions | 62 | €95,017 | €109,856 | +€14,839 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,172 | €99,869 | -€6,303 | -5.9% |
| Other operating charges | 640/8 | €3,004 | €3,217 | +€213 | +7.1% |
| Gross operating margin | 9900 | €350,467 | €333,319 | -€17,148 | -4.9% |
| Operating profit (loss) | 9901 | €146,274 | €120,377 | -€25,897 | -17.7% |
| Financial income | 75/76B | €28,681 | €27,749 | -€932 | -3.2% |
| Recurring financial income | 75 | €28,681 | €27,749 | -€932 | -3.2% |
| Financial charges | 65/66B | €9,866 | €8,679 | -€1,187 | -12.0% |
| Recurring financial charges | 65 | €9,866 | €8,679 | -€1,187 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €165,089 | €139,447 | -€25,642 | -15.5% |
| Income taxes | 67/77 | €41,153 | €32,931 | -€8,222 | -20.0% |
| Profit (loss) for the period | 9904 | €123,936 | €106,516 | -€17,420 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €123,936 | €106,516 | -€17,420 | -14.1% |
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.