Dokter Ann Persoons: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Dokter Ann Persoons
Largest movements
- Current investments +€118,093
up €118,093 (+76.4%), from €154,503 to €272,597
- Cash -€109,795
down €109,795 (-38.2%), from €287,459 to €177,664
mainly Current investments (-€118,093) and Receivables within one year (-€63,495)
- Receivables within one year +€63,495
up €63,495 (+298%), from €21,320 to €84,815
of which Trade receivables: +€52,463
- Tangible fixed assets -€10,409
down €10,409 (-5.3%), from €195,108 to €184,699
- Reserves +€89,677
up €89,677 (+13.1%), from €684,857 to €774,534
- Debts after one year -€24,621
down €24,621 (-100%), from €24,621 to €0
- Gross operating margin -€20,448
down €20,448 (-14.5%), from €140,569 to €120,122
- Financial income +€11,942
up €11,942 (+145%), from €8,217 to €20,160
- Taxes -€2,333
down €2,333 (-6.1%), from €38,017 to €35,684
- Financial charges -€1,893
down €1,893 (-38.9%), from €4,863 to €2,970
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €858,213 | €919,598 | +€61,384 | +7.2% |
| Fixed assets | 21/28 | €195,458 | €185,049 | -€10,409 | -5.3% |
| Tangible fixed assets | 22/27 | €195,108 | €184,699 | -€10,409 | -5.3% |
| Land and buildings | 22 | €195,108 | €184,699 | -€10,409 | -5.3% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €662,756 | €734,549 | +€71,793 | +10.8% |
| Amounts receivable after more than one year | 29 | €199,474 | €199,474 | = | 0.0% |
| Other amounts receivable | 291 | €199,474 | €199,474 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,320 | €84,815 | +€63,495 | +298% |
| Trade receivables | 40 | €7,749 | €60,212 | +€52,463 | +677% |
| Other amounts receivable | 41 | €13,571 | €24,603 | +€11,031 | +81.3% |
| Current investments | 50/53 | €154,503 | €272,597 | +€118,093 | +76.4% |
| Cash at bank and in hand | 54/58 | €287,459 | €177,664 | -€109,795 | -38.2% |
| Total equity and liabilities | 10/49 | €858,213 | €919,598 | +€61,384 | +7.2% |
| Equity | 10/15 | €783,394 | €873,071 | +€89,677 | +11.4% |
| Contributions | 10/11 | €98,537 | €98,537 | = | 0.0% |
| Reserves | 13 | €684,857 | €774,534 | +€89,677 | +13.1% |
| Distributable reserves | 133 | €684,857 | €774,534 | +€89,677 | +13.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €74,819 | €46,527 | -€28,293 | -37.8% |
| Amounts payable after more than one year | 17 | €24,621 | €0 | -€24,621 | -100% |
| Financial debts | 170/4 | €24,621 | €0 | -€24,621 | -100% |
| Amounts payable within one year | 42/48 | €50,198 | €46,527 | -€3,672 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €28,456 | €24,621 | -€3,835 | -13.5% |
| Financial debts | 43 | €11,677 | €10,923 | -€755 | -6.5% |
| Credit institutions | 430/8 | €11,677 | €10,923 | -€755 | -6.5% |
| Trade debts | 44 | €10,065 | €4,233 | -€5,832 | -57.9% |
| Suppliers | 440/4 | €10,065 | €4,233 | -€5,832 | -57.9% |
| Taxes, remuneration and social security | 45 | - | €6,750 | +€6,750 | |
| Taxes | 450/3 | - | €6,750 | +€6,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,409 | €10,409 | = | 0.0% |
| Other operating charges | 640/8 | €1,656 | €1,541 | -€115 | -7.0% |
| Gross operating margin | 9900 | €140,569 | €120,122 | -€20,448 | -14.5% |
| Operating profit (loss) | 9901 | €128,504 | €108,172 | -€20,332 | -15.8% |
| Financial income | 75/76B | €8,217 | €20,160 | +€11,942 | +145% |
| Recurring financial income | 75 | €8,217 | €20,160 | +€11,942 | +145% |
| Financial charges | 65/66B | €4,863 | €2,970 | -€1,893 | -38.9% |
| Recurring financial charges | 65 | €4,863 | €2,970 | -€1,893 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €131,858 | €125,361 | -€6,497 | -4.9% |
| Income taxes | 67/77 | €38,017 | €35,684 | -€2,333 | -6.1% |
| Profit (loss) for the period | 9904 | €93,841 | €89,677 | -€4,164 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €93,841 | €89,677 | -€4,164 | -4.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.