Docteur HANSSEN: 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 HANSSEN
Largest movements
- Cash +€94,408
up €94,408 (+41.5%), from €227,656 to €322,064
mainly Net result for the year (+€118,685) and Depreciation (+€5,779)
- Deferred charges and accrued income +€6,647
up €6,647 (+18.6%), from €35,777 to €42,423
- Tangible fixed assets -€5,779
down €5,779 (-21.8%), from €26,515 to €20,736
of which Furniture and vehicles: -€3,276
- Reserves +€107,985
up €107,985 (+34.5%), from €312,569 to €420,554
- Debts after one year -€4,920
no longer reported in 2025 (was €4,920)
- Other debts -€4,697
down €4,697 (-94.6%), from €4,965 to €268
- Gross operating margin +€36,463
up €36,463 (+25.3%), from €143,840 to €180,303
- Taxes +€11,093
up €11,093 (+27.5%), from €40,306 to €51,399
- Financial income -€2,698
down €2,698 (-75.7%), from €3,562 to €864
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 | €346,086 | €438,094 | +€92,008 | +26.6% |
| Fixed assets | 21/28 | €26,515 | €20,736 | -€5,779 | -21.8% |
| Tangible fixed assets | 22/27 | €26,515 | €20,736 | -€5,779 | -21.8% |
| Furniture and vehicles | 24 | €8,784 | €5,508 | -€3,276 | -37.3% |
| Other tangible fixed assets | 26 | €17,731 | €15,228 | -€2,503 | -14.1% |
| Current assets | 29/58 | €319,571 | €417,358 | +€97,787 | +30.6% |
| Amounts receivable after more than one year | 29 | €56,138 | €52,871 | -€3,268 | -5.8% |
| Other amounts receivable | 291 | €56,138 | €52,871 | -€3,268 | -5.8% |
| Cash at bank and in hand | 54/58 | €227,656 | €322,064 | +€94,408 | +41.5% |
| Deferred charges and accrued income | 490/1 | €35,777 | €42,423 | +€6,647 | +18.6% |
| Total equity and liabilities | 10/49 | €346,086 | €438,094 | +€92,008 | +26.6% |
| Equity | 10/15 | €314,569 | €422,554 | +€107,985 | +34.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €312,569 | €420,554 | +€107,985 | +34.5% |
| Distributable reserves | 133 | €312,569 | €420,554 | +€107,985 | +34.5% |
| Amounts payable | 17/49 | €31,517 | €15,540 | -€15,976 | -50.7% |
| Amounts payable after more than one year | 17 | €4,920 | - | -€4,920 | |
| Financial debts | 170/4 | €4,920 | - | -€4,920 | |
| Amounts payable within one year | 42/48 | €25,738 | €15,540 | -€10,197 | -39.6% |
| Current portion of amounts payable after more than one year | 42 | €5,903 | €4,920 | -€984 | -16.7% |
| Trade debts | 44 | €1,343 | €803 | -€541 | -40.2% |
| Suppliers | 440/4 | €1,343 | €803 | -€541 | -40.2% |
| Taxes, remuneration and social security | 45 | €13,526 | €9,550 | -€3,976 | -29.4% |
| Taxes | 450/3 | €13,526 | €9,550 | -€3,976 | -29.4% |
| Other amounts payable | 47/48 | €4,965 | €268 | -€4,697 | -94.6% |
| Accrued charges and deferred income | 492/3 | €859 | - | -€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,642 | €5,779 | +€136 | +2.4% |
| Other operating charges | 640/8 | €570 | €1,562 | +€992 | +174% |
| Gross operating margin | 9900 | €143,840 | €180,303 | +€36,463 | +25.3% |
| Operating profit (loss) | 9901 | €137,628 | €172,963 | +€35,335 | +25.7% |
| Financial income | 75/76B | €3,562 | €864 | -€2,698 | -75.7% |
| Recurring financial income | 75 | €3,562 | €864 | -€2,698 | -75.7% |
| Financial charges | 65/66B | €3,546 | €3,743 | +€198 | +5.6% |
| Recurring financial charges | 65 | €3,546 | €3,743 | +€198 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €137,645 | €170,084 | +€32,439 | +23.6% |
| Income taxes | 67/77 | €40,306 | €51,399 | +€11,093 | +27.5% |
| Profit (loss) for the period | 9904 | €97,338 | €118,685 | +€21,346 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €97,338 | €118,685 | +€21,346 | +21.9% |
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 31 October 2026 via checked.be.