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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

DOCTEUR ANSION MH

BE 0536.498.387
NACE 86.220, Specialist medical practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€28,919
2024 · €46,601-€17,682
Equity
€31,767
2024 · €31,767
Cash
€34,984
2024 · €73,298-€38,314
Balance sheet total
€89,236
2024 · €110,010-€20,774

Largest movements

2024 to 2025
Assets
  • Cash -€38,314

    down €38,314 (-52.3%), from €73,298 to €34,984

    mainly Contributions, distributions and other (-€28,919) and Other debts (-€15,287)

  • Deferred charges and accrued income +€10,206

    up €10,206 (+30.4%), from €33,622 to €43,828

  • Receivables within one year +€7,424

    new in 2025: €7,424

Equity and liabilities
  • Other debts -€15,287

    down €15,287 (-38.3%), from €39,868 to €24,581

  • Trade debts -€4,791

    down €4,791 (-32.7%), from €14,661 to €9,869

Income statement
  • Depreciation +€11,573

    up €11,573 (+1288.9%), from €898 to €12,471

  • Gross operating margin -€11,492

    down €11,492 (-13.4%), from €85,770 to €74,278

  • Taxes -€5,407

    down €5,407 (-34.5%), from €15,662 to €10,255

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 €46,601
Gross operating margin -€11,492
Staff costs +€254
Depreciation -€11,573
Other operating charges -€99
Financial charges -€179
Taxes +€5,407
Result 2025 €28,919

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 +€2,987
Investment -€12,382
Financing -€28,919
Cash 2024 €73,298
Net result for the year +€28,919
Depreciation +€12,471
Receivables within one year -€7,424
Deferred charges and accrued income -€10,206
Trade debts -€4,791
Tax, wage and social debts -€634
Other debts -€15,287
Accrued charges and deferred income -€62
Investment in fixed assets (net) -€12,382
Contributions, distributions and other -€28,919
Cash 2025 €34,984
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €110,010 €89,236 -€20,774 -18.9%
Fixed assets 21/28 €3,090 €3,000 -€89 -2.9%
Tangible fixed assets 22/27 €3,090 €3,000 -€89 -2.9%
Land and buildings 22 €211 €58 -€153 -72.6%
Plant, machinery and equipment 23 €1,976 €1,622 -€354 -17.9%
Furniture and vehicles 24 €902 €1,320 +€418 +46.3%
Current assets 29/58 €106,921 €86,236 -€20,685 -19.3%
Amounts receivable within one year 40/41 - €7,424 +€7,424
Other amounts receivable 41 - €7,424 +€7,424
Cash at bank and in hand 54/58 €73,298 €34,984 -€38,314 -52.3%
Deferred charges and accrued income 490/1 €33,622 €43,828 +€10,206 +30.4%
Total equity and liabilities 10/49 €110,010 €89,236 -€20,774 -18.9%
Equity 10/15 €31,767 €31,767 = 0.0%
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 = 0.0%
Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
Profit (loss) carried forward 14 €11,307 €11,307 = 0.0%
Amounts payable 17/49 €78,243 €57,469 -€20,774 -26.6%
Amounts payable within one year 42/48 €78,181 €57,469 -€20,712 -26.5%
Trade debts 44 €14,661 €9,869 -€4,791 -32.7%
Suppliers 440/4 €14,661 €9,869 -€4,791 -32.7%
Taxes, remuneration and social security 45 €23,652 €23,018 -€634 -2.7%
Taxes 450/3 €20,956 €20,254 -€702 -3.3%
Remuneration and social security 454/9 €2,697 €2,764 +€67 +2.5%
Other amounts payable 47/48 €39,868 €24,581 -€15,287 -38.3%
Accrued charges and deferred income 492/3 €62 - -€62
Remuneration, social security and pensions 62 €18,613 €18,359 -€254 -1.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €898 €12,471 +€11,573 +1288.9%
Other operating charges 640/8 €3,087 €3,186 +€99 +3.2%
Gross operating margin 9900 €85,770 €74,278 -€11,492 -13.4%
Operating profit (loss) 9901 €63,172 €40,262 -€22,910 -36.3%
Financial charges 65/66B €909 €1,088 +€179 +19.7%
Recurring financial charges 65 €909 €1,088 +€179 +19.7%
Profit (loss) for the period before taxes 9903 €62,263 €39,174 -€23,089 -37.1%
Income taxes 67/77 €15,662 €10,255 -€5,407 -34.5%
Profit (loss) for the period 9904 €46,601 €28,919 -€17,682 -37.9%
Profit (loss) for the period to be appropriated 9905 €46,601 €28,919 -€17,682 -37.9%

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 27 September 2026 via checked.be.