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SEVIDOC: what changed

Two fiscal 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

SEVIDOC

BE 0749.563.243
NACE 86.210, General medical practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€6,124
2024 · €2,313-€8,437
Equity
€62,730
2024 · €69,688-€6,957
Cash
€6,829
2024 · €2,486+€4,342
Balance sheet total
€485,869
2024 · €535,057-€49,188

Largest movements

2024 to 2025
Assets
  • Intangible fixed assets -€40,000

    down €40,000 (-28.6%), from €139,836 to €99,836

  • Deferred charges and accrued income -€13,227

    down €13,227 (-59.5%), from €22,218 to €8,991

Equity and liabilities
  • Debts after one year -€33,267

    down €33,267 (-8.4%), from €393,826 to €360,558

  • Tax, wage and social debts -€8,376

    down €8,376 (-47.3%), from €17,689 to €9,313

    of which Taxes: -€6,577

  • Profit (loss) carried forward -€6,957

    down €6,957 (-11.3%), from €61,688 to €54,730

Income statement
  • Gross operating margin -€7,849

    down €7,849 (-6.9%), from €114,374 to €106,526

  • Taxes -€2,469

    down €2,469 (-90.2%), from €2,736 to €267

  • Staff costs +€2,386

    up €2,386 (+6.7%), from €35,687 to €38,073

  • Depreciation +€1,519

    up €1,519 (+2.4%), from €62,582 to €64,102

  • Financial charges -€1,177

    down €1,177 (-12.1%), from €9,722 to €8,545

From the 2024 result to the 2025 result

effect on the 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 €2,313
Gross operating margin -€7,849
Staff costs -€2,386
Depreciation -€1,519
Other operating charges -€402
Financial income +€72
Financial charges +€1,177
Taxes +€2,469
Result 2025 -€6,124

Cash bridge derived

cash 2024 to 2025

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 +€61,977
Investment -€24,232
Financing -€33,403
Cash 2024 €2,486
Net result for the year -€6,124
Depreciation +€64,102
Receivables within one year +€433
Deferred charges and accrued income +€13,227
Trade debts -€1,402
Tax, wage and social debts -€8,376
Smaller working-capital items +€117
Investment in fixed assets (net) -€24,232
Debts after one year -€33,267
Current portion of long-term debt +€698
Contributions, distributions and other -€833
Cash 2025 €6,829
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €535,057 €485,869 -€49,188 -9.2%
Fixed assets 21/28 €507,107 €467,237 -€39,870 -7.9%
Intangible fixed assets 21 €139,836 €99,836 -€40,000 -28.6%
Tangible fixed assets 22/27 €367,067 €367,197 +€130 0.0%
Land and buildings 22 €232,000 €232,000 = 0.0%
Plant, machinery and equipment 23 €134,553 €120,893 -€13,660 -10.2%
Furniture and vehicles 24 €514 €14,304 +€13,791 +2685.1%
Financial fixed assets 28 €205 €205 = 0.0%
Current assets 29/58 €27,950 €18,632 -€9,318 -33.3%
Amounts receivable within one year 40/41 €3,246 €2,813 -€433 -13.3%
Trade receivables 40 €3,246 - -€3,246
Other amounts receivable 41 - €2,813 +€2,813
Cash at bank and in hand 54/58 €2,486 €6,829 +€4,342 +174.6%
Deferred charges and accrued income 490/1 €22,218 €8,991 -€13,227 -59.5%
Total equity and liabilities 10/49 €535,057 €485,869 -€49,188 -9.2%
Equity 10/15 €69,688 €62,730 -€6,957 -10.0%
Contributions 10/11 €8,000 €8,000 = 0.0%
Profit (loss) carried forward 14 €61,688 €54,730 -€6,957 -11.3%
Amounts payable 17/49 €465,370 €423,139 -€42,230 -9.1%
Amounts payable after more than one year 17 €393,826 €360,558 -€33,267 -8.4%
Financial debts 170/4 €393,826 €360,558 -€33,267 -8.4%
Amounts payable within one year 42/48 €71,544 €62,549 -€8,995 -12.6%
Current portion of amounts payable after more than one year 42 €46,360 €47,058 +€698 +1.5%
Trade debts 44 €7,419 €6,017 -€1,402 -18.9%
Suppliers 440/4 €7,419 €6,017 -€1,402 -18.9%
Taxes, remuneration and social security 45 €17,689 €9,313 -€8,376 -47.3%
Taxes 450/3 €6,827 €250 -€6,577 -96.3%
Remuneration and social security 454/9 €10,862 €9,064 -€1,798 -16.6%
Other amounts payable 47/48 €76 €161 +€85 +111.4%
Accrued charges and deferred income 492/3 - €32 +€32
Non-recurring operating income 76A €345 - -€345
Remuneration, social security and pensions 62 €35,687 €38,073 +€2,386 +6.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €62,582 €64,102 +€1,519 +2.4%
Other operating charges 640/8 €1,336 €1,737 +€402 +30.1%
Gross operating margin 9900 €114,374 €106,526 -€7,849 -6.9%
Operating profit (loss) 9901 €14,769 €2,613 -€12,156 -82.3%
Financial income 75/76B €2 €74 +€72 +3624.0%
Recurring financial income 75 €2 €74 +€72 +3624.0%
Financial charges 65/66B €9,722 €8,545 -€1,177 -12.1%
Recurring financial charges 65 €9,722 €8,545 -€1,177 -12.1%
Profit (loss) for the period before taxes 9903 €5,049 -€5,857 -€10,906
Income taxes 67/77 €2,736 €267 -€2,469 -90.2%
Profit (loss) for the period 9904 €2,313 -€6,124 -€8,437
Profit (loss) for the period to be appropriated 9905 €2,313 -€6,124 -€8,437

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.