Dokter Bert Hannosset: 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 Bert Hannosset
Largest movements
- Cash +€12,455
up €12,455 (+33.4%), from €37,311 to €49,766
mainly Net result for the year (+€14,754) and Receivables within one year (+€6,154)
- Receivables within one year -€6,154
down €6,154 (-43.2%), from €14,244 to €8,089
of which Trade receivables: -€5,623
- Tangible fixed assets -€1,108
down €1,108 (-20.4%), from €5,432 to €4,324
of which Furniture and vehicles: -€1,449
- Stocks and contracts +€1,095
up €1,095 (+28.3%), from €3,863 to €4,958
- Reserves +€3,528
up €3,528 (+10.8%), from €32,685 to €36,213
of which Distributable reserves: +€3,528
- Tax, wage and social debts +€1,822
up €1,822 (+35.7%), from €5,109 to €6,931
- Depreciation -€10,447
down €10,447 (-81.6%), from €12,805 to €2,358
- Gross operating margin +€3,927
up €3,927 (+20.0%), from €19,604 to €23,531
- Taxes -€1,495
down €1,495 (-23.2%), from €6,442 to €4,947
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 | €69,675 | €75,371 | +€5,696 | +8.2% |
| Fixed assets | 21/28 | €5,432 | €4,324 | -€1,108 | -20.4% |
| Tangible fixed assets | 22/27 | €5,432 | €4,324 | -€1,108 | -20.4% |
| Plant, machinery and equipment | 23 | €3,984 | €4,324 | +€341 | +8.6% |
| Furniture and vehicles | 24 | €1,449 | - | -€1,449 | |
| Current assets | 29/58 | €64,243 | €71,047 | +€6,804 | +10.6% |
| Stocks and contracts in progress | 3 | €3,863 | €4,958 | +€1,095 | +28.3% |
| Stocks | 30/36 | €3,863 | €4,958 | +€1,095 | +28.3% |
| Amounts receivable within one year | 40/41 | €14,244 | €8,089 | -€6,154 | -43.2% |
| Trade receivables | 40 | €8,273 | €2,651 | -€5,623 | -68.0% |
| Other amounts receivable | 41 | €5,970 | €5,439 | -€532 | -8.9% |
| Cash at bank and in hand | 54/58 | €37,311 | €49,766 | +€12,455 | +33.4% |
| Deferred charges and accrued income | 490/1 | €8,825 | €8,233 | -€592 | -6.7% |
| Total equity and liabilities | 10/49 | €69,675 | €75,371 | +€5,696 | +8.2% |
| Equity | 10/15 | €64,415 | €67,943 | +€3,528 | +5.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,750 | - | -€18,750 | |
| Uncalled capital | 101 | €6,350 | - | -€6,350 | |
| Contributions outside capital | 11 | - | €12,400 | +€12,400 | |
| Other | 1109/19 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €32,685 | €36,213 | +€3,528 | +10.8% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Legal reserve | 130 | €1,875 | - | -€1,875 | |
| Reserves not available under the articles | 1311 | - | €1,875 | +€1,875 | |
| Distributable reserves | 133 | €30,810 | €34,338 | +€3,528 | +11.5% |
| Profit (loss) carried forward | 14 | €19,330 | €19,330 | = | 0.0% |
| Amounts payable | 17/49 | €5,260 | €7,428 | +€2,167 | +41.2% |
| Amounts payable within one year | 42/48 | €5,260 | €7,428 | +€2,167 | +41.2% |
| Trade debts | 44 | €151 | €497 | +€345 | +228% |
| Suppliers | 440/4 | €151 | €497 | +€345 | +228% |
| Taxes, remuneration and social security | 45 | €5,109 | €6,931 | +€1,822 | +35.7% |
| Taxes | 450/3 | €5,109 | €6,931 | +€1,822 | +35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,805 | €2,358 | -€10,447 | -81.6% |
| Other operating charges | 640/8 | €1,193 | €1,284 | +€91 | +7.6% |
| Gross operating margin | 9900 | €19,604 | €23,531 | +€3,927 | +20.0% |
| Operating profit (loss) | 9901 | €5,606 | €19,889 | +€14,283 | +255% |
| Financial income | 75/76B | €270 | €293 | +€23 | +8.5% |
| Recurring financial income | 75 | €270 | €293 | +€23 | +8.5% |
| Financial charges | 65/66B | €452 | €481 | +€29 | +6.4% |
| Recurring financial charges | 65 | €452 | €481 | +€29 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €5,424 | €19,701 | +€14,277 | +263% |
| Income taxes | 67/77 | €6,442 | €4,947 | -€1,495 | -23.2% |
| Profit (loss) for the period | 9904 | -€1,018 | €14,754 | +€15,771 | |
| Transfer from tax-exempt reserves | 789 | €9,800 | - | -€9,800 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,783 | €14,754 | +€5,971 | +68.0% |
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 1 November 2026 via checked.be.