PROF. DR DE BLEECKER JAN: 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.
What changed
PROF. DR DE BLEECKER JAN
NACE 86.220, Specialist medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€492,560
2024 · €382,388+€110,172
Equity
€2.8m
2024 · €2.6m+€207,140
Cash
€354,561
2024 · €346,809+€7,752
Balance sheet total
€3.2m
2024 · €2.9m+€299,212
Largest movements
Assets
- Current investments +€307,023
up €307,023 (+13.6%), from €2.3m to €2.6m
Equity and liabilities
- Reserves +€207,140
up €207,140 (+7.9%), from €2.6m to €2.8m
of which Distributable reserves: +€207,140
- Other debts +€83,712
up €83,712 (+41.5%), from €201,800 to €285,512
Income statement
- Gross operating margin +€147,561
up €147,561 (+27.2%), from €542,558 to €690,119
- Taxes +€40,378
up €40,378 (+22.5%), from €179,591 to €219,969
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.
Result 2024
€382,388
Gross operating margin
+€147,561
Depreciation
-€1,541
Other operating charges
-€31
Financial income
+€5,527
Financial charges
-€966
Taxes
-€40,378
Result 2025
€492,560
raises the resultlowers the result
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.
From operations
+€600,043
Investment
-€307,029
Financing
-€285,262
Cash 2024
€346,809
From operations (derived)
+€600,043
Net result for the year
+€492,560
Depreciation
+€19,664
Receivables within one year
-€3,156
Smaller working-capital items
-€1,687
Tax, wage and social debts
+€8,949
Other debts
+€83,712
Investment (derived)
-€307,029
Investment in fixed assets (net)
-€6
Current investments
-€307,023
Financing
-€285,262
Short-term financial debts
+€159
Contributions, distributions and other
-€285,421
Cash 2025
€354,561
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,874,536 | €3,173,748 | +€299,212 | +10.4% |
| Fixed assets | 21/28 | €88,717 | €69,059 | -€19,658 | -22.2% |
| Tangible fixed assets | 22/27 | €87,109 | €67,446 | -€19,664 | -22.6% |
| Plant, machinery and equipment | 23 | €18,598 | €15,689 | -€2,910 | -15.6% |
| Furniture and vehicles | 24 | €62,863 | €47,538 | -€15,325 | -24.4% |
| Other tangible fixed assets | 26 | €5,648 | €4,219 | -€1,429 | -25.3% |
| Financial fixed assets | 28 | €1,607 | €1,613 | +€6 | +0.4% |
| Current assets | 29/58 | €2,785,819 | €3,104,689 | +€318,869 | +11.4% |
| Amounts receivable within one year | 40/41 | €2,900 | €6,056 | +€3,156 | +109% |
| Trade receivables | 40 | €2,900 | €2,259 | -€641 | -22.1% |
| Other amounts receivable | 41 | - | €3,797 | +€3,797 | |
| Current investments | 50/53 | €2,263,858 | €2,570,881 | +€307,023 | +13.6% |
| Cash at bank and in hand | 54/58 | €346,809 | €354,561 | +€7,752 | +2.2% |
| Deferred charges and accrued income | 490/1 | €172,252 | €173,191 | +€939 | +0.5% |
| Total equity and liabilities | 10/49 | €2,874,536 | €3,173,748 | +€299,212 | +10.4% |
| Equity | 10/15 | €2,633,333 | €2,840,473 | +€207,140 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,614,733 | €2,821,873 | +€207,140 | +7.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,614,733 | €2,821,873 | +€207,140 | +7.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €241,203 | €333,275 | +€92,072 | +38.2% |
| Amounts payable within one year | 42/48 | €241,129 | €333,275 | +€92,146 | +38.2% |
| Financial debts | 43 | €83 | €242 | +€159 | +191% |
| Credit institutions | 430/8 | €83 | €242 | +€159 | +191% |
| Trade debts | 44 | €3,616 | €2,942 | -€675 | -18.7% |
| Suppliers | 440/4 | €3,616 | €2,942 | -€675 | -18.7% |
| Taxes, remuneration and social security | 45 | €35,630 | €44,579 | +€8,949 | +25.1% |
| Taxes | 450/3 | €35,630 | €44,579 | +€8,949 | +25.1% |
| Other amounts payable | 47/48 | €201,800 | €285,512 | +€83,712 | +41.5% |
| Accrued charges and deferred income | 492/3 | €74 | €0 | -€74 | -100% |
| Non-recurring operating income | 76A | €10,000 | €0 | -€10,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,123 | €19,664 | +€1,541 | +8.5% |
| Other operating charges | 640/8 | €1,451 | €1,482 | +€31 | +2.2% |
| Gross operating margin | 9900 | €542,558 | €690,119 | +€147,561 | +27.2% |
| Operating profit (loss) | 9901 | €522,984 | €668,973 | +€145,989 | +27.9% |
| Financial income | 75/76B | €49,360 | €54,887 | +€5,527 | +11.2% |
| Recurring financial income | 75 | €49,360 | €51,887 | +€2,527 | +5.1% |
| Non-recurring financial income | 76B | - | €3,000 | +€3,000 | |
| Financial charges | 65/66B | €10,365 | €11,331 | +€966 | +9.3% |
| Recurring financial charges | 65 | €10,365 | €11,331 | +€966 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €561,980 | €712,529 | +€150,550 | +26.8% |
| Income taxes | 67/77 | €179,591 | €219,969 | +€40,378 | +22.5% |
| Profit (loss) for the period | 9904 | €382,388 | €492,560 | +€110,172 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €382,388 | €492,560 | +€110,172 | +28.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.