DOKTER DANIELLE BENS: 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 DANIELLE BENS
Largest movements
- Cash +€70,429
up €70,429 (+43.4%), from €162,151 to €232,580
mainly Net result for the year (+€77,210) and Other debts (+€32,318)
- Current investments +€9,000
up €9,000 (+14.8%), from €61,000 to €70,000
- Receivables within one year -€6,049
down €6,049 (-36.3%), from €16,659 to €10,611
- Deferred charges and accrued income +€5,525
new in 2025: €5,525
- Other debts +€32,318
up €32,318 (+168%), from €19,241 to €51,558
- Reserves +€26,348
up €26,348 (+13.9%), from €189,093 to €215,441
of which Distributable reserves: +€26,348
- Tax, wage and social debts +€16,679
up €16,679 (+120%), from €13,881 to €30,560
of which Taxes: +€14,307
- Gross operating margin +€6,991
up €6,991 (+5.5%), from €126,664 to €133,655
- Taxes +€5,333
up €5,333 (+19.4%), from €27,520 to €32,853
- Staff costs -€3,710
down €3,710 (-18.0%), from €20,589 to €16,879
- Depreciation -€1,698
down €1,698 (-46.0%), from €3,690 to €1,991
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 | €243,392 | €320,305 | +€76,913 | +31.6% |
| Fixed assets | 21/28 | €3,581 | €1,590 | -€1,991 | -55.6% |
| Tangible fixed assets | 22/27 | €3,581 | €1,590 | -€1,991 | -55.6% |
| Land and buildings | 22 | €3,460 | €1,590 | -€1,870 | -54.0% |
| Plant, machinery and equipment | 23 | €122 | €0 | -€122 | -100% |
| Current assets | 29/58 | €239,810 | €318,715 | +€78,905 | +32.9% |
| Amounts receivable within one year | 40/41 | €16,659 | €10,611 | -€6,049 | -36.3% |
| Other amounts receivable | 41 | €16,659 | €10,611 | -€6,049 | -36.3% |
| Current investments | 50/53 | €61,000 | €70,000 | +€9,000 | +14.8% |
| Cash at bank and in hand | 54/58 | €162,151 | €232,580 | +€70,429 | +43.4% |
| Deferred charges and accrued income | 490/1 | - | €5,525 | +€5,525 | |
| Total equity and liabilities | 10/49 | €243,392 | €320,305 | +€76,913 | +31.6% |
| Equity | 10/15 | €208,093 | €234,441 | +€26,348 | +12.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €189,093 | €215,441 | +€26,348 | +13.9% |
| Tax-exempt reserves | 132 | €4,784 | €4,784 | = | 0.0% |
| Distributable reserves | 133 | €184,308 | €210,657 | +€26,348 | +14.3% |
| Amounts payable | 17/49 | €35,299 | €85,864 | +€50,565 | +143% |
| Amounts payable within one year | 42/48 | €35,299 | €85,864 | +€50,565 | +143% |
| Trade debts | 44 | €2,177 | €3,745 | +€1,568 | +72.0% |
| Suppliers | 440/4 | €2,177 | €3,745 | +€1,568 | +72.0% |
| Taxes, remuneration and social security | 45 | €13,881 | €30,560 | +€16,679 | +120% |
| Taxes | 450/3 | €12,520 | €26,827 | +€14,307 | +114% |
| Remuneration and social security | 454/9 | €1,361 | €3,734 | +€2,373 | +174% |
| Other amounts payable | 47/48 | €19,241 | €51,558 | +€32,318 | +168% |
| Remuneration, social security and pensions | 62 | €20,589 | €16,879 | -€3,710 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,690 | €1,991 | -€1,698 | -46.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €126,664 | €133,655 | +€6,991 | +5.5% |
| Operating profit (loss) | 9901 | €101,880 | €114,266 | +€12,385 | +12.2% |
| Financial charges | 65/66B | €4,074 | €4,203 | +€129 | +3.2% |
| Recurring financial charges | 65 | €4,074 | €4,203 | +€129 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €97,806 | €110,063 | +€12,257 | +12.5% |
| Income taxes | 67/77 | €27,520 | €32,853 | +€5,333 | +19.4% |
| Profit (loss) for the period | 9904 | €70,286 | €77,210 | +€6,924 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,286 | €77,210 | +€6,924 | +9.9% |
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 24 October 2026 via checked.be.