D.D.C. Nefrologie: 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.
D.D.C. Nefrologie
Largest movements
- Cash +€201,112
up €201,112 (+945%), from €21,282 to €222,394
mainly Net result for the year (+€204,401) and Tax, wage and social debts (+€44,820)
- Deferred charges and accrued income +€49,285
up €49,285 (+76.8%), from €64,206 to €113,491
- Reserves +€204,401
up €204,401 (+319%), from €64,148 to €268,548
- Tax, wage and social debts +€44,820
up €44,820 (+264%), from €16,989 to €61,809
- Gross operating margin +€179,966
up €179,966 (+214%), from €83,972 to €263,938
- Taxes +€43,749
up €43,749 (+265%), from €16,489 to €60,239
- Financial income +€5,847
new in 2025: €5,847
of which Non-recurring financial income: +€4,833
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 | €91,462 | €340,308 | +€248,846 | +272% |
| Fixed assets | 21/28 | €5,974 | €4,155 | -€1,819 | -30.4% |
| Tangible fixed assets | 22/27 | €5,974 | €4,155 | -€1,819 | -30.4% |
| Plant, machinery and equipment | 23 | €5,974 | €4,155 | -€1,819 | -30.4% |
| Current assets | 29/58 | €85,489 | €336,153 | +€250,665 | +293% |
| Current investments | 50/53 | - | €268 | +€268 | |
| Cash at bank and in hand | 54/58 | €21,282 | €222,394 | +€201,112 | +945% |
| Deferred charges and accrued income | 490/1 | €64,206 | €113,491 | +€49,285 | +76.8% |
| Total equity and liabilities | 10/49 | €91,462 | €340,308 | +€248,846 | +272% |
| Equity | 10/15 | €64,248 | €268,648 | +€204,401 | +318% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €64,148 | €268,548 | +€204,401 | +319% |
| Distributable reserves | 133 | €64,148 | €268,548 | +€204,401 | +319% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,215 | €71,660 | +€44,445 | +163% |
| Amounts payable within one year | 42/48 | €27,215 | €71,223 | +€44,008 | +162% |
| Trade debts | 44 | €1,164 | €875 | -€289 | -24.8% |
| Suppliers | 440/4 | €1,164 | €875 | -€289 | -24.8% |
| Taxes, remuneration and social security | 45 | €16,989 | €61,809 | +€44,820 | +264% |
| Taxes | 450/3 | €16,989 | €61,809 | +€44,820 | +264% |
| Other amounts payable | 47/48 | €9,062 | €8,539 | -€523 | -5.8% |
| Accrued charges and deferred income | 492/3 | - | €437 | +€437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310 | €1,819 | +€1,509 | +486% |
| Other operating charges | 640/8 | €427 | €1,061 | +€633 | +148% |
| Gross operating margin | 9900 | €83,972 | €263,938 | +€179,966 | +214% |
| Operating profit (loss) | 9901 | €83,235 | €261,058 | +€177,824 | +214% |
| Financial income | 75/76B | - | €5,847 | +€5,847 | |
| Recurring financial income | 75 | - | €1,015 | +€1,015 | |
| Non-recurring financial income | 76B | - | €4,833 | +€4,833 | |
| Financial charges | 65/66B | €932 | €2,266 | +€1,335 | +143% |
| Recurring financial charges | 65 | €932 | €2,266 | +€1,335 | +143% |
| Profit (loss) for the period before taxes | 9903 | €82,303 | €264,639 | +€182,336 | +222% |
| Income taxes | 67/77 | €16,489 | €60,239 | +€43,749 | +265% |
| Profit (loss) for the period | 9904 | €65,814 | €204,401 | +€138,587 | +211% |
| Profit (loss) for the period to be appropriated | 9905 | €65,814 | €204,401 | +€138,587 | +211% |
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 24 October 2026 via checked.be.