Dokter Daniel Van Liedekerke: what changed
Dokter Daniel Van Liedekerke
Largest movements
- Current investments +€83,724
up €83,724 (+37.0%), from €226,215 to €309,939
- Cash -€21,458
down €21,458 (-10.6%), from €203,247 to €181,790
mainly Current investments (-€83,724) and Tax, wage and social debts (-€4,613)
- Tangible fixed assets -€13,870
down €13,870 (-27.8%), from €49,854 to €35,984
of which Furniture and vehicles: -€13,435
- Receivables within one year -€5,773
down €5,773 (-70.2%), from €8,225 to €2,452
of which Other amounts receivable: -€5,807
- Reserves +€46,199
up €46,199 (+10.5%), from €439,163 to €485,363
of which Distributable reserves: +€46,199
- Gross operating margin -€9,744
down €9,744 (-9.5%), from €102,396 to €92,652
- Staff costs -€5,265
down €5,265 (-25.2%), from €20,854 to €15,590
- Other operating charges +€4,124
up €4,124 (+371%), from €1,112 to €5,236
- Financial charges -€2,423
down €2,423 (-92.4%), from €2,621 to €198
- Taxes -€2,325
down €2,325 (-9.1%), from €25,593 to €23,268
Change in the result, 2025 to 2026
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
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €489,898 | €531,415 | +€41,517 | +8.5% |
| Fixed assets | 21/28 | €49,854 | €35,984 | -€13,870 | -27.8% |
| Tangible fixed assets | 22/27 | €49,854 | €35,984 | -€13,870 | -27.8% |
| Plant, machinery and equipment | 23 | €1,767 | €1,332 | -€435 | -24.6% |
| Furniture and vehicles | 24 | €48,088 | €34,652 | -€13,435 | -27.9% |
| Current assets | 29/58 | €440,044 | €495,431 | +€55,387 | +12.6% |
| Amounts receivable within one year | 40/41 | €8,225 | €2,452 | -€5,773 | -70.2% |
| Trade receivables | 40 | - | €34 | +€34 | |
| Other amounts receivable | 41 | €8,225 | €2,418 | -€5,807 | -70.6% |
| Current investments | 50/53 | €226,215 | €309,939 | +€83,724 | +37.0% |
| Cash at bank and in hand | 54/58 | €203,247 | €181,790 | -€21,458 | -10.6% |
| Deferred charges and accrued income | 490/1 | €2,357 | €1,250 | -€1,107 | -47.0% |
| Total equity and liabilities | 10/49 | €489,898 | €531,415 | +€41,517 | +8.5% |
| Equity | 10/15 | €476,194 | €522,394 | +€46,199 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €439,163 | €485,363 | +€46,199 | +10.5% |
| Non-distributable reserves | 130/1 | €3,414 | €3,414 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,414 | €3,414 | = | 0.0% |
| Distributable reserves | 133 | €435,749 | €481,949 | +€46,199 | +10.6% |
| Profit (loss) carried forward | 14 | €18,431 | €18,431 | = | 0.0% |
| Amounts payable | 17/49 | €13,704 | €9,021 | -€4,682 | -34.2% |
| Amounts payable within one year | 42/48 | €13,463 | €8,850 | -€4,613 | -34.3% |
| Trade debts | 44 | - | €242 | +€242 | |
| Suppliers | 440/4 | - | €242 | +€242 | |
| Taxes, remuneration and social security | 45 | €13,220 | €8,608 | -€4,613 | -34.9% |
| Taxes | 450/3 | €10,443 | €8,608 | -€1,835 | -17.6% |
| Remuneration and social security | 454/9 | €2,778 | €0 | -€2,778 | -100% |
| Other amounts payable | 47/48 | €242 | €0 | -€242 | -100% |
| Accrued charges and deferred income | 492/3 | €241 | €171 | -€70 | -28.9% |
| Remuneration, social security and pensions | 62 | €20,854 | €15,590 | -€5,265 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,843 | €13,870 | +€27 | +0.2% |
| Other operating charges | 640/8 | €1,112 | €5,236 | +€4,124 | +371% |
| Gross operating margin | 9900 | €102,396 | €92,652 | -€9,744 | -9.5% |
| Operating profit (loss) | 9901 | €66,587 | €57,956 | -€8,631 | -13.0% |
| Financial income | 75/76B | €11,180 | €11,709 | +€529 | +4.7% |
| Recurring financial income | 75 | €11,180 | €11,709 | +€529 | +4.7% |
| Financial charges | 65/66B | €2,621 | €198 | -€2,423 | -92.4% |
| Recurring financial charges | 65 | €2,621 | €198 | -€2,423 | -92.4% |
| Profit (loss) for the period before taxes | 9903 | €75,146 | €69,467 | -€5,679 | -7.6% |
| Income taxes | 67/77 | €25,593 | €23,268 | -€2,325 | -9.1% |
| Profit (loss) for the period | 9904 | €49,553 | €46,199 | -€3,354 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,553 | €46,199 | -€3,354 | -6.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.