Dokter Ben Sprangers: 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 Ben Sprangers
Largest movements
- Current investments -€120,000
down €120,000 (-60.0%), from €200,000 to €80,000
- Receivables within one year +€98,847
up €98,847 (+48.6%), from €203,370 to €302,217
- Cash -€33,572
down €33,572 (-27.7%), from €121,378 to €87,806
mainly Contributions, distributions and other (-€968,949) and Receivables within one year (-€98,847)
- Tangible fixed assets -€27,361
down €27,361 (-21.1%), from €129,850 to €102,490
- Deferred charges and accrued income -€10,329
no longer reported in 2025 (was €10,329)
- Profit (loss) carried forward -€513,949
no longer reported in 2025 (was €513,949)
- Other debts +€372,711
up €372,711 (+15,130%), from €2,463 to €375,174
- Tax, wage and social debts +€73,101
up €73,101 (+209%), from €34,899 to €108,000
- Current portion of long-term debt -€36,651
no longer reported in 2025 (was €36,651)
- Reserves +€16,226
new in 2025: €16,226
- Gross operating margin +€307,451
up €307,451 (+89.4%), from €343,890 to €651,341
- Taxes +€68,384
up €68,384 (+80.5%), from €84,899 to €153,282
- Depreciation +€20,408
up €20,408 (+294%), from €6,952 to €27,361
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 | €668,028 | €575,613 | -€92,415 | -13.8% |
| Fixed assets | 21/28 | €132,950 | €105,590 | -€27,361 | -20.6% |
| Tangible fixed assets | 22/27 | €129,850 | €102,490 | -€27,361 | -21.1% |
| Furniture and vehicles | 24 | €129,850 | €102,490 | -€27,361 | -21.1% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €535,077 | €470,023 | -€65,054 | -12.2% |
| Amounts receivable within one year | 40/41 | €203,370 | €302,217 | +€98,847 | +48.6% |
| Trade receivables | 40 | €203,370 | €302,217 | +€98,847 | +48.6% |
| Current investments | 50/53 | €200,000 | €80,000 | -€120,000 | -60.0% |
| Cash at bank and in hand | 54/58 | €121,378 | €87,806 | -€33,572 | -27.7% |
| Deferred charges and accrued income | 490/1 | €10,329 | - | -€10,329 | |
| Total equity and liabilities | 10/49 | €668,028 | €575,613 | -€92,415 | -13.8% |
| Equity | 10/15 | €515,449 | €17,726 | -€497,724 | -96.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €16,226 | +€16,226 | |
| Distributable reserves | 133 | - | €16,226 | +€16,226 | |
| Profit (loss) carried forward | 14 | €513,949 | - | -€513,949 | |
| Amounts payable | 17/49 | €152,578 | €557,888 | +€405,309 | +266% |
| Amounts payable after more than one year | 17 | €73,400 | €73,400 | = | 0.0% |
| Financial debts | 170/4 | €73,400 | €73,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €79,178 | €484,487 | +€405,309 | +512% |
| Current portion of amounts payable after more than one year | 42 | €36,651 | - | -€36,651 | |
| Trade debts | 44 | €5,165 | €1,313 | -€3,852 | -74.6% |
| Suppliers | 440/4 | €5,165 | €1,313 | -€3,852 | -74.6% |
| Taxes, remuneration and social security | 45 | €34,899 | €108,000 | +€73,101 | +209% |
| Taxes | 450/3 | €34,899 | €108,000 | +€73,101 | +209% |
| Other amounts payable | 47/48 | €2,463 | €375,174 | +€372,711 | +15,130% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,952 | €27,361 | +€20,408 | +294% |
| Other operating charges | 640/8 | €449 | €748 | +€298 | +66.4% |
| Gross operating margin | 9900 | €343,890 | €651,341 | +€307,451 | +89.4% |
| Operating profit (loss) | 9901 | €336,488 | €623,232 | +€286,744 | +85.2% |
| Financial income | 75/76B | €2,532 | €4,275 | +€1,742 | +68.8% |
| Recurring financial income | 75 | €2,532 | €4,275 | +€1,742 | +68.8% |
| Financial charges | 65/66B | €3,104 | €2,999 | -€105 | -3.4% |
| Recurring financial charges | 65 | €3,104 | €2,999 | -€105 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €335,916 | €624,508 | +€288,592 | +85.9% |
| Income taxes | 67/77 | €84,899 | €153,282 | +€68,384 | +80.5% |
| Profit (loss) for the period | 9904 | €251,017 | €471,226 | +€220,208 | +87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €251,017 | €471,226 | +€220,208 | +87.7% |
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 30 October 2026 via checked.be.