Docteur Anne-Lore Comans: 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.
Docteur Anne-Lore Comans
Largest movements
- Cash +€68,762
up €68,762 (+39.0%), from €176,188 to €244,950
mainly Net result for the year (+€72,227) and Other debts (+€71,262)
- Other debts +€71,262
up €71,262 (+3,183%), from €2,239 to €73,501
- Gross operating margin +€6,852
up €6,852 (+7.8%), from €87,381 to €94,233
- Other operating charges -€2,303
down €2,303 (-71.4%), from €3,224 to €921
- Taxes +€2,195
up €2,195 (+13.3%), from €16,509 to €18,704
- Financial income +€1,153
up €1,153 (+3,843,100%), from €0 to €1,153
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 | €176,428 | €246,883 | +€70,455 | +39.9% |
| Fixed assets | 21/28 | €240 | - | -€240 | |
| Tangible fixed assets | 22/27 | €240 | - | -€240 | |
| Furniture and vehicles | 24 | €240 | - | -€240 | |
| Current assets | 29/58 | €176,188 | €246,883 | +€70,694 | +40.1% |
| Amounts receivable within one year | 40/41 | - | €60 | +€60 | |
| Other amounts receivable | 41 | - | €60 | +€60 | |
| Cash at bank and in hand | 54/58 | €176,188 | €244,950 | +€68,762 | +39.0% |
| Deferred charges and accrued income | 490/1 | - | €1,872 | +€1,872 | |
| Total equity and liabilities | 10/49 | €176,428 | €246,883 | +€70,455 | +39.9% |
| Equity | 10/15 | €171,753 | €171,980 | +€227 | +0.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €105,500 | €105,500 | = | 0.0% |
| Distributable reserves | 133 | €105,500 | €105,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,253 | €63,480 | +€227 | +0.4% |
| Amounts payable | 17/49 | €4,675 | €74,903 | +€70,228 | +1,502% |
| Amounts payable within one year | 42/48 | €4,675 | €74,903 | +€70,228 | +1,502% |
| Trade debts | 44 | €157 | €44 | -€113 | -72.1% |
| Suppliers | 440/4 | €157 | €44 | -€113 | -72.1% |
| Taxes, remuneration and social security | 45 | €2,279 | €1,358 | -€921 | -40.4% |
| Taxes | 450/3 | €2,279 | €1,358 | -€921 | -40.4% |
| Other amounts payable | 47/48 | €2,239 | €73,501 | +€71,262 | +3,183% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €334 | €240 | -€94 | -28.2% |
| Other operating charges | 640/8 | €3,224 | €921 | -€2,303 | -71.4% |
| Gross operating margin | 9900 | €87,381 | €94,233 | +€6,852 | +7.8% |
| Operating profit (loss) | 9901 | €83,823 | €93,072 | +€9,250 | +11.0% |
| Financial income | 75/76B | €0 | €1,153 | +€1,153 | +3,843,100% |
| Recurring financial income | 75 | €0 | €1,153 | +€1,153 | +3,843,100% |
| Financial charges | 65/66B | €3,659 | €3,295 | -€365 | -10.0% |
| Recurring financial charges | 65 | €3,659 | €3,295 | -€365 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €80,163 | €90,930 | +€10,767 | +13.4% |
| Income taxes | 67/77 | €16,509 | €18,704 | +€2,195 | +13.3% |
| Profit (loss) for the period | 9904 | €63,655 | €72,227 | +€8,572 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,655 | €72,227 | +€8,572 | +13.5% |
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 26 October 2026 via checked.be.