Dokter CLAES Katrien: 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 CLAES Katrien
Largest movements
- Cash +€18,281
up €18,281 (+72.9%), from €25,092 to €43,373
mainly Net result for the year (+€20,393) and Receivables within one year (+€5,617)
- Receivables within one year -€5,617
down €5,617 (-87.4%), from €6,423 to €807
- Deferred charges and accrued income -€5,295
down €5,295 (-70.1%), from €7,558 to €2,263
- Tangible fixed assets -€4,450
down €4,450 (-25.8%), from €17,232 to €12,782
- Other debts +€3,880
up €3,880 (+12.7%), from €30,609 to €34,489
- Tax, wage and social debts -€1,183
down €1,183 (-69.6%), from €1,700 to €517
- Trade debts +€1,113
up €1,113 (+65.0%), from €1,713 to €2,826
- Reserves -€890
down €890 (-4.2%), from €21,283 to €20,393
- Gross operating margin -€889
down €889 (-2.8%), from €32,307 to €31,419
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 | €56,305 | €59,225 | +€2,921 | +5.2% |
| Fixed assets | 21/28 | €17,232 | €12,782 | -€4,450 | -25.8% |
| Tangible fixed assets | 22/27 | €17,232 | €12,782 | -€4,450 | -25.8% |
| Land and buildings | 22 | €8,189 | €6,404 | -€1,785 | -21.8% |
| Plant, machinery and equipment | 23 | €2,638 | €1,554 | -€1,084 | -41.1% |
| Furniture and vehicles | 24 | €6,405 | €4,824 | -€1,581 | -24.7% |
| Current assets | 29/58 | €39,073 | €46,443 | +€7,370 | +18.9% |
| Amounts receivable within one year | 40/41 | €6,423 | €807 | -€5,617 | -87.4% |
| Other amounts receivable | 41 | €6,423 | €807 | -€5,617 | -87.4% |
| Cash at bank and in hand | 54/58 | €25,092 | €43,373 | +€18,281 | +72.9% |
| Deferred charges and accrued income | 490/1 | €7,558 | €2,263 | -€5,295 | -70.1% |
| Total equity and liabilities | 10/49 | €56,305 | €59,225 | +€2,921 | +5.2% |
| Equity | 10/15 | €22,283 | €21,393 | -€890 | -4.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €21,283 | €20,393 | -€890 | -4.2% |
| Distributable reserves | 133 | €21,283 | €20,393 | -€890 | -4.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,022 | €37,832 | +€3,810 | +11.2% |
| Amounts payable within one year | 42/48 | €34,022 | €37,832 | +€3,810 | +11.2% |
| Trade debts | 44 | €1,713 | €2,826 | +€1,113 | +65.0% |
| Suppliers | 440/4 | €1,713 | €2,826 | +€1,113 | +65.0% |
| Taxes, remuneration and social security | 45 | €1,700 | €517 | -€1,183 | -69.6% |
| Taxes | 450/3 | €1,700 | €517 | -€1,183 | -69.6% |
| Other amounts payable | 47/48 | €30,609 | €34,489 | +€3,880 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,370 | €4,450 | +€80 | +1.8% |
| Other operating charges | 640/8 | €755 | €811 | +€56 | +7.5% |
| Gross operating margin | 9900 | €32,307 | €31,419 | -€889 | -2.8% |
| Operating profit (loss) | 9901 | €27,183 | €26,158 | -€1,025 | -3.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €208 | €248 | +€40 | +19.3% |
| Recurring financial charges | 65 | €208 | €248 | +€40 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €26,976 | €25,910 | -€1,066 | -4.0% |
| Income taxes | 67/77 | €5,693 | €5,517 | -€176 | -3.1% |
| Profit (loss) for the period | 9904 | €21,283 | €20,393 | -€890 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,283 | €20,393 | -€890 | -4.2% |
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 28 October 2026 via checked.be.