Dokter Daniël Van Caesbroeck: 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 Daniël Van Caesbroeck
Largest movements
- Current investments +€214,654
up €214,654 (+19.1%), from €1.1m to €1.3m
- Cash -€57,330
down €57,330 (-16.6%), from €345,482 to €288,152
mainly Current investments (-€214,654) and Investment in fixed assets (net) (-€9,705)
- Tangible fixed assets -€17,778
down €17,778 (-15.8%), from €112,859 to €95,082
- Reserves +€138,974
up €138,974 (+10.1%), from €1.4m to €1.5m
of which Distributable reserves: +€147,203
- Gross operating margin -€81,219
down €81,219 (-27.3%), from €297,168 to €215,949
- Financial income +€22,339
up €22,339 (+538%), from €4,151 to €26,490
- Taxes -€18,425
down €18,425 (-22.1%), from €83,287 to €64,861
- Depreciation +€12,783
up €12,783 (+87.0%), from €14,700 to €27,483
- Financial charges +€6,139
up €6,139 (+441%), from €1,391 to €7,530
of which Financial charges: +€6,139
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 | €1,581,395 | €1,725,987 | +€144,591 | +9.1% |
| Fixed assets | 21/28 | €112,859 | €95,082 | -€17,778 | -15.8% |
| Tangible fixed assets | 22/27 | €112,859 | €95,082 | -€17,778 | -15.8% |
| Furniture and vehicles | 24 | €112,859 | €95,082 | -€17,778 | -15.8% |
| Current assets | 29/58 | €1,468,536 | €1,630,905 | +€162,369 | +11.1% |
| Amounts receivable within one year | 40/41 | €0 | €3,086 | +€3,086 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €3,086 | +€3,086 | |
| Current investments | 50/53 | €1,123,053 | €1,337,708 | +€214,654 | +19.1% |
| Cash at bank and in hand | 54/58 | €345,482 | €288,152 | -€57,330 | -16.6% |
| Deferred charges and accrued income | 490/1 | - | €1,960 | +€1,960 | |
| Total equity and liabilities | 10/49 | €1,581,395 | €1,725,987 | +€144,591 | +9.1% |
| Equity | 10/15 | €1,495,754 | €1,634,728 | +€138,974 | +9.3% |
| Contributions | 10/11 | €120,408 | €120,408 | = | 0.0% |
| Reserves | 13 | €1,375,346 | €1,514,320 | +€138,974 | +10.1% |
| Non-distributable reserves | 130/1 | €8,229 | €0 | -€8,229 | -100% |
| Reserves not available under the articles | 1311 | €8,229 | €0 | -€8,229 | -100% |
| Distributable reserves | 133 | €1,367,117 | €1,514,320 | +€147,203 | +10.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €85,641 | €91,258 | +€5,618 | +6.6% |
| Amounts payable after more than one year | 17 | - | €5,214 | +€5,214 | |
| Financial debts | 170/4 | - | €5,214 | +€5,214 | |
| Amounts payable within one year | 42/48 | €85,641 | €86,044 | +€404 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,169 | +€3,169 | |
| Trade debts | 44 | €653 | €905 | +€252 | +38.7% |
| Suppliers | 440/4 | €653 | €905 | +€252 | +38.7% |
| Taxes, remuneration and social security | 45 | €22,732 | €22,732 | = | 0.0% |
| Taxes | 450/3 | €22,732 | €22,732 | = | 0.0% |
| Other amounts payable | 47/48 | €62,256 | €59,238 | -€3,017 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,700 | €27,483 | +€12,783 | +87.0% |
| Other operating charges | 640/8 | €1,705 | €3,591 | +€1,886 | +111% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €297,168 | €215,949 | -€81,219 | -27.3% |
| Operating profit (loss) | 9901 | €280,763 | €184,874 | -€95,889 | -34.2% |
| Financial income | 75/76B | €4,151 | €26,490 | +€22,339 | +538% |
| Recurring financial income | 75 | €4,151 | €26,490 | +€22,339 | +538% |
| Financial charges | 65/66B | €1,391 | €7,530 | +€6,139 | +441% |
| Recurring financial charges | 65 | €1,391 | €7,530 | +€6,139 | +441% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €283,524 | €203,835 | -€79,689 | -28.1% |
| Income taxes | 67/77 | €83,287 | €64,861 | -€18,425 | -22.1% |
| Profit (loss) for the period | 9904 | €200,237 | €138,974 | -€61,264 | -30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €200,237 | €138,974 | -€61,264 | -30.6% |
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 29 October 2026 via checked.be.