Dokter A. Van Lierde: 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.
Dokter A. Van Lierde
Largest movements
- Cash +€120,719
up €120,719 (+343%), from €35,169 to €155,887
mainly Net result for the year (+€150,542) and Tax, wage and social debts (+€44,395)
- Deferred charges and accrued income +€74,737
up €74,737 (+360%), from €20,775 to €95,512
- Receivables within one year -€2,859
down €2,859 (-59.6%), from €4,799 to €1,940
of which Other amounts receivable: -€4,601
- Reserves +€150,542
up €150,542 (+321%), from €46,971 to €197,512
- Tax, wage and social debts +€44,395
up €44,395 (+537%), from €8,268 to €52,664
- Gross operating margin +€155,231
up €155,231 (+384%), from €40,380 to €195,611
- Taxes +€36,102
up €36,102 (+437%), from €8,268 to €44,370
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 | €61,938 | €255,266 | +€193,328 | +312% |
| Fixed assets | 21/28 | €1,196 | €1,927 | +€732 | +61.2% |
| Tangible fixed assets | 22/27 | €1,196 | €1,927 | +€732 | +61.2% |
| Plant, machinery and equipment | 23 | - | €1,210 | +€1,210 | |
| Furniture and vehicles | 24 | €1,196 | €717 | -€478 | -40.0% |
| Current assets | 29/58 | €60,743 | €253,339 | +€192,596 | +317% |
| Amounts receivable within one year | 40/41 | €4,799 | €1,940 | -€2,859 | -59.6% |
| Trade receivables | 40 | - | €1,743 | +€1,743 | |
| Other amounts receivable | 41 | €4,799 | €197 | -€4,601 | -95.9% |
| Cash at bank and in hand | 54/58 | €35,169 | €155,887 | +€120,719 | +343% |
| Deferred charges and accrued income | 490/1 | €20,775 | €95,512 | +€74,737 | +360% |
| Total equity and liabilities | 10/49 | €61,938 | €255,266 | +€193,328 | +312% |
| Equity | 10/15 | €51,971 | €202,512 | +€150,542 | +290% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €46,971 | €197,512 | +€150,542 | +321% |
| Distributable reserves | 133 | €46,971 | €197,512 | +€150,542 | +321% |
| Amounts payable | 17/49 | €9,968 | €52,754 | +€42,786 | +429% |
| Amounts payable within one year | 42/48 | €8,355 | €52,754 | +€44,399 | +531% |
| Trade debts | 44 | €86 | €90 | +€4 | +4.4% |
| Suppliers | 440/4 | €86 | €90 | +€4 | +4.4% |
| Taxes, remuneration and social security | 45 | €8,268 | €52,664 | +€44,395 | +537% |
| Taxes | 450/3 | €8,268 | €52,664 | +€44,395 | +537% |
| Accrued charges and deferred income | 492/3 | €1,613 | - | -€1,613 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239 | €478 | +€239 | +100% |
| Other operating charges | 640/8 | €111 | €111 | = | 0.0% |
| Gross operating margin | 9900 | €40,380 | €195,611 | +€155,231 | +384% |
| Operating profit (loss) | 9901 | €40,030 | €195,022 | +€154,992 | +387% |
| Financial income | 75/76B | €33 | - | -€33 | |
| Recurring financial income | 75 | €33 | - | -€33 | |
| Financial charges | 65/66B | €44 | €110 | +€66 | +153% |
| Recurring financial charges | 65 | €44 | €110 | +€66 | +153% |
| Profit (loss) for the period before taxes | 9903 | €40,019 | €194,912 | +€154,893 | +387% |
| Income taxes | 67/77 | €8,268 | €44,370 | +€36,102 | +437% |
| Profit (loss) for the period | 9904 | €31,751 | €150,542 | +€118,791 | +374% |
| Profit (loss) for the period to be appropriated | 9905 | €31,751 | €150,542 | +€118,791 | +374% |
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 28 October 2026 via checked.be.