Bieke kreps DDS MSc: 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.
Bieke kreps DDS MSc
Largest movements
- Cash +€95,582
up €95,582 (+433%), from €22,065 to €117,646
mainly Net result for the year (+€89,112) and Receivables within one year (+€87,835)
- Receivables within one year -€87,835
down €87,835 (-93.0%), from €94,415 to €6,580
of which Other amounts receivable: -€88,065
- Deferred charges and accrued income +€11,546
up €11,546 (+7.3%), from €157,196 to €168,743
- Tangible fixed assets -€7,092
down €7,092 (-11.1%), from €63,660 to €56,568
of which Furniture and vehicles: -€4,269
- Other debts +€13,898
new in 2025: €13,898
- Trade debts -€12,066
down €12,066 (-52.0%), from €23,187 to €11,121
- Profit (loss) carried forward +€9,112
up €9,112 (+3.0%), from €306,756 to €315,868
- Short-term financial debts +€6,230
up €6,230 (+452%), from €1,378 to €7,608
- Gross operating margin +€75,716
up €75,716 (+118%), from €64,285 to €140,001
- Taxes +€18,573
up €18,573 (+122%), from €15,170 to €33,743
- Financial income -€1,516
down €1,516 (-69.3%), from €2,187 to €671
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €357,248 | €371,445 | +€14,196 | +4.0% |
| Fixed assets | 21/28 | €63,660 | €56,568 | -€7,092 | -11.1% |
| Tangible fixed assets | 22/27 | €63,660 | €56,568 | -€7,092 | -11.1% |
| Land and buildings | 22 | €42,162 | €40,860 | -€1,302 | -3.1% |
| Plant, machinery and equipment | 23 | €3,339 | €1,818 | -€1,521 | -45.6% |
| Furniture and vehicles | 24 | €18,159 | €13,890 | -€4,269 | -23.5% |
| Current assets | 29/58 | €293,588 | €314,877 | +€21,288 | +7.3% |
| Amounts receivable within one year | 40/41 | €94,415 | €6,580 | -€87,835 | -93.0% |
| Trade receivables | 40 | €0 | €231 | +€231 | |
| Other amounts receivable | 41 | €94,415 | €6,349 | -€88,065 | -93.3% |
| Current investments | 50/53 | €19,913 | €21,908 | +€1,995 | +10.0% |
| Cash at bank and in hand | 54/58 | €22,065 | €117,646 | +€95,582 | +433% |
| Deferred charges and accrued income | 490/1 | €157,196 | €168,743 | +€11,546 | +7.3% |
| Total equity and liabilities | 10/49 | €357,248 | €371,445 | +€14,196 | +4.0% |
| Equity | 10/15 | €325,356 | €334,468 | +€9,112 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €306,756 | €315,868 | +€9,112 | +3.0% |
| Amounts payable | 17/49 | €31,892 | €36,977 | +€5,085 | +15.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €31,892 | €36,977 | +€5,085 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €2,977 | €0 | -€2,977 | -100% |
| Financial debts | 43 | €1,378 | €7,608 | +€6,230 | +452% |
| Credit institutions | 430/8 | €1,378 | €7,608 | +€6,230 | +452% |
| Trade debts | 44 | €23,187 | €11,121 | -€12,066 | -52.0% |
| Suppliers | 440/4 | €23,187 | €11,121 | -€12,066 | -52.0% |
| Taxes, remuneration and social security | 45 | €4,350 | €4,350 | = | 0.0% |
| Taxes | 450/3 | €4,350 | €4,350 | = | 0.0% |
| Other amounts payable | 47/48 | - | €13,898 | +€13,898 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,506 | €15,262 | -€244 | -1.6% |
| Other operating charges | 640/8 | €2,035 | €1,643 | -€391 | -19.2% |
| Gross operating margin | 9900 | €64,285 | €140,001 | +€75,716 | +118% |
| Operating profit (loss) | 9901 | €46,744 | €123,096 | +€76,351 | +163% |
| Financial income | 75/76B | €2,187 | €671 | -€1,516 | -69.3% |
| Recurring financial income | 75 | €2,187 | €671 | -€1,516 | -69.3% |
| Financial charges | 65/66B | €1,301 | €912 | -€389 | -29.9% |
| Recurring financial charges | 65 | €1,301 | €912 | -€389 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €47,630 | €122,855 | +€75,225 | +158% |
| Income taxes | 67/77 | €15,170 | €33,743 | +€18,573 | +122% |
| Profit (loss) for the period | 9904 | €32,460 | €89,112 | +€56,651 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €32,460 | €89,112 | +€56,651 | +175% |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.