Dokter Ben Janssen: 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 Ben Janssen
Largest movements
- Receivables within one year +€60,822
up €60,822 (+171%), from €35,655 to €96,477
of which Other amounts receivable: +€55,589
- Tangible fixed assets +€29,328
up €29,328 (+5.1%), from €577,456 to €606,784
of which Furniture and vehicles: +€49,652
- Reserves +€57,807
up €57,807 (+8.3%), from €693,392 to €751,199
of which Distributable reserves: +€57,807
- Other debts +€30,410
up €30,410 (+13.1%), from €231,285 to €261,695
- Gross operating margin +€54,200
up €54,200 (+30.5%), from €177,831 to €232,031
- Depreciation +€14,132
up €14,132 (+31.2%), from €45,285 to €59,417
- Taxes +€11,281
up €11,281 (+23.1%), from €48,846 to €60,126
- Financial income +€9,744
up €9,744 (+44.3%), from €21,995 to €31,739
- Other operating charges +€9,237
up €9,237 (+363%), from €2,544 to €11,782
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 | €1,217,042 | €1,307,279 | +€90,237 | +7.4% |
| Fixed assets | 21/28 | €577,456 | €606,784 | +€29,328 | +5.1% |
| Tangible fixed assets | 22/27 | €577,456 | €606,784 | +€29,328 | +5.1% |
| Land and buildings | 22 | €493,007 | €470,585 | -€22,423 | -4.5% |
| Plant, machinery and equipment | 23 | €1,409 | €4,547 | +€3,137 | +223% |
| Furniture and vehicles | 24 | €65,552 | €115,203 | +€49,652 | +75.7% |
| Other tangible fixed assets | 26 | €17,488 | €16,449 | -€1,039 | -5.9% |
| Current assets | 29/58 | €639,586 | €700,495 | +€60,909 | +9.5% |
| Amounts receivable within one year | 40/41 | €35,655 | €96,477 | +€60,822 | +171% |
| Trade receivables | 40 | €16,743 | €21,976 | +€5,232 | +31.3% |
| Other amounts receivable | 41 | €18,912 | €74,501 | +€55,589 | +294% |
| Current investments | 50/53 | €299,642 | €304,553 | +€4,911 | +1.6% |
| Cash at bank and in hand | 54/58 | €300,388 | €295,976 | -€4,413 | -1.5% |
| Deferred charges and accrued income | 490/1 | €3,900 | €3,489 | -€411 | -10.5% |
| Total equity and liabilities | 10/49 | €1,217,042 | €1,307,279 | +€90,237 | +7.4% |
| Equity | 10/15 | €856,092 | €913,899 | +€57,807 | +6.8% |
| Contributions | 10/11 | €162,700 | €162,700 | = | 0.0% |
| Reserves | 13 | €693,392 | €751,199 | +€57,807 | +8.3% |
| Non-distributable reserves | 130/1 | €16,890 | €16,890 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,890 | €16,890 | = | 0.0% |
| Distributable reserves | 133 | €676,502 | €734,309 | +€57,807 | +8.5% |
| Amounts payable | 17/49 | €360,950 | €393,380 | +€32,430 | +9.0% |
| Amounts payable within one year | 42/48 | €339,972 | €371,461 | +€31,489 | +9.3% |
| Trade debts | 44 | €276 | €50 | -€226 | -81.9% |
| Suppliers | 440/4 | €276 | €50 | -€226 | -81.9% |
| Taxes, remuneration and social security | 45 | €108,412 | €109,717 | +€1,305 | +1.2% |
| Taxes | 450/3 | €108,412 | €109,717 | +€1,305 | +1.2% |
| Other amounts payable | 47/48 | €231,285 | €261,695 | +€30,410 | +13.1% |
| Accrued charges and deferred income | 492/3 | €20,978 | €21,919 | +€941 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,285 | €59,417 | +€14,132 | +31.2% |
| Other operating charges | 640/8 | €2,544 | €11,782 | +€9,237 | +363% |
| Gross operating margin | 9900 | €177,831 | €232,031 | +€54,200 | +30.5% |
| Operating profit (loss) | 9901 | €130,002 | €160,832 | +€30,831 | +23.7% |
| Financial income | 75/76B | €21,995 | €31,739 | +€9,744 | +44.3% |
| Recurring financial income | 75 | €21,995 | €31,739 | +€9,744 | +44.3% |
| Financial charges | 65/66B | €256 | €4,638 | +€4,382 | +1,711% |
| Recurring financial charges | 65 | €256 | €4,638 | +€4,382 | +1,711% |
| Profit (loss) for the period before taxes | 9903 | €151,740 | €187,933 | +€36,193 | +23.9% |
| Income taxes | 67/77 | €48,846 | €60,126 | +€11,281 | +23.1% |
| Profit (loss) for the period | 9904 | €102,895 | €127,807 | +€24,912 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €102,895 | €127,807 | +€24,912 | +24.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.