Dokter Bernard Kint: what changed
Dokter Bernard Kint
Largest movements
- Tangible fixed assets +€57,972
up €57,972 (+222%), from €26,083 to €84,055
of which Land and buildings: +€61,380
- Receivables within one year +€30,534
up €30,534 (+117%), from €26,151 to €56,685
- Reserves +€85,789
up €85,789 (+11.4%), from €750,994 to €836,784
of which Distributable reserves: +€97,099
- Profit (loss) carried forward +€20,105
up €20,105 (+17.5%), from €114,986 to €135,091
- Financial income -€59,752
down €59,752 (-99.3%), from €60,167 to €415
- Gross operating margin +€10,015
up €10,015 (+4.3%), from €234,674 to €244,689
- Other operating charges -€7,097
down €7,097 (-93.4%), from €7,602 to €505
- Taxes -€6,794
down €6,794 (-7.5%), from €91,036 to €84,242
- Depreciation +€6,356
up €6,356 (+82.2%), from €7,729 to €14,086
Change in the result, 2023 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
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €979,409 | €1,069,764 | +€90,355 | +9.2% |
| Fixed assets | 21/28 | €26,083 | €84,055 | +€57,972 | +222% |
| Tangible fixed assets | 22/27 | €26,083 | €84,055 | +€57,972 | +222% |
| Land and buildings | 22 | €0 | €61,380 | +€61,380 | |
| Plant, machinery and equipment | 23 | €518 | €1,168 | +€649 | +125% |
| Furniture and vehicles | 24 | €4,231 | €8,182 | +€3,951 | +93.4% |
| Other tangible fixed assets | 26 | €21,334 | €13,326 | -€8,008 | -37.5% |
| Current assets | 29/58 | €953,327 | €985,709 | +€32,383 | +3.4% |
| Amounts receivable within one year | 40/41 | €26,151 | €56,685 | +€30,534 | +117% |
| Other amounts receivable | 41 | €26,151 | €56,685 | +€30,534 | +117% |
| Current investments | 50/53 | €770,314 | €773,922 | +€3,608 | +0.5% |
| Cash at bank and in hand | 54/58 | €48,330 | €41,310 | -€7,020 | -14.5% |
| Deferred charges and accrued income | 490/1 | €108,531 | €113,792 | +€5,261 | +4.8% |
| Total equity and liabilities | 10/49 | €979,409 | €1,069,764 | +€90,355 | +9.2% |
| Equity | 10/15 | €878,380 | €984,275 | +€105,895 | +12.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €750,994 | €836,784 | +€85,789 | +11.4% |
| Non-distributable reserves | 130/1 | €11,310 | - | -€11,310 | |
| Reserves not available under the articles | 1311 | €11,310 | - | -€11,310 | |
| Distributable reserves | 133 | €739,684 | €836,784 | +€97,099 | +13.1% |
| Profit (loss) carried forward | 14 | €114,986 | €135,091 | +€20,105 | +17.5% |
| Amounts payable | 17/49 | €101,029 | €85,489 | -€15,540 | -15.4% |
| Amounts payable within one year | 42/48 | €101,029 | €85,489 | -€15,540 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €3,968 | €0 | -€3,968 | -100% |
| Financial debts | 43 | €55 | - | -€55 | |
| Credit institutions | 430/8 | €55 | - | -€55 | |
| Trade debts | 44 | €1,623 | €21 | -€1,602 | -98.7% |
| Suppliers | 440/4 | €1,623 | €21 | -€1,602 | -98.7% |
| Taxes, remuneration and social security | 45 | €50,263 | €42,066 | -€8,197 | -16.3% |
| Taxes | 450/3 | €50,263 | €42,066 | -€8,197 | -16.3% |
| Other amounts payable | 47/48 | €45,120 | €43,403 | -€1,717 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,729 | €14,086 | +€6,356 | +82.2% |
| Other operating charges | 640/8 | €7,602 | €505 | -€7,097 | -93.4% |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | €234,674 | €244,689 | +€10,015 | +4.3% |
| Operating profit (loss) | 9901 | €219,343 | €230,098 | +€10,755 | +4.9% |
| Financial income | 75/76B | €60,167 | €415 | -€59,752 | -99.3% |
| Recurring financial income | 75 | €60,167 | €415 | -€59,752 | -99.3% |
| Financial charges | 65/66B | €1,278 | €874 | -€404 | -31.6% |
| Recurring financial charges | 65 | €1,278 | €874 | -€404 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €278,231 | €229,639 | -€48,593 | -17.5% |
| Income taxes | 67/77 | €91,036 | €84,242 | -€6,794 | -7.5% |
| Profit (loss) for the period | 9904 | €187,195 | €145,396 | -€41,799 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €187,195 | €145,396 | -€41,799 | -22.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.