Dokter Daphné Comyn: 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 Daphné Comyn
Largest movements
- Cash +€30,968
up €30,968 (+36.6%), from €84,652 to €115,620
mainly Net result for the year (+€59,246) and Current investments (+€21,000)
- Current investments -€21,000
down €21,000 (-16.8%), from €125,000 to €104,000
- Tangible fixed assets +€6,942
up €6,942 (+53.7%), from €12,921 to €19,864
of which Plant, machinery and equipment: +€4,879
- Receivables within one year +€3,916
up €3,916 (+7.2%), from €54,236 to €58,152
- Reserves +€29,000
up €29,000 (+15.1%), from €192,000 to €221,000
- Other debts -€7,052
down €7,052 (-12.0%), from €58,866 to €51,813
- Gross operating margin -€14,552
down €14,552 (-14.9%), from €97,914 to €83,361
- Financial income +€4,804
up €4,804 (+409%), from €1,174 to €5,978
- Taxes -€2,657
down €2,657 (-10.6%), from €25,032 to €22,376
- Financial charges -€1,288
down €1,288 (-34.0%), from €3,789 to €2,502
- Depreciation +€1,187
up €1,187 (+42.9%), from €2,768 to €3,956
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 | €276,809 | €297,635 | +€20,826 | +7.5% |
| Fixed assets | 21/28 | €12,921 | €19,864 | +€6,942 | +53.7% |
| Tangible fixed assets | 22/27 | €12,921 | €19,864 | +€6,942 | +53.7% |
| Plant, machinery and equipment | 23 | €11,855 | €16,734 | +€4,879 | +41.2% |
| Furniture and vehicles | 24 | €1,066 | €3,130 | +€2,064 | +194% |
| Current assets | 29/58 | €263,888 | €277,771 | +€13,883 | +5.3% |
| Amounts receivable within one year | 40/41 | €54,236 | €58,152 | +€3,916 | +7.2% |
| Other amounts receivable | 41 | €54,236 | €58,152 | +€3,916 | +7.2% |
| Current investments | 50/53 | €125,000 | €104,000 | -€21,000 | -16.8% |
| Cash at bank and in hand | 54/58 | €84,652 | €115,620 | +€30,968 | +36.6% |
| Total equity and liabilities | 10/49 | €276,809 | €297,635 | +€20,826 | +7.5% |
| Equity | 10/15 | €210,982 | €240,228 | +€29,246 | +13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €192,000 | €221,000 | +€29,000 | +15.1% |
| Distributable reserves | 133 | €192,000 | €221,000 | +€29,000 | +15.1% |
| Profit (loss) carried forward | 14 | €382 | €628 | +€246 | +64.6% |
| Amounts payable | 17/49 | €65,827 | €57,407 | -€8,421 | -12.8% |
| Amounts payable within one year | 42/48 | €62,241 | €55,188 | -€7,052 | -11.3% |
| Taxes, remuneration and social security | 45 | €3,375 | €3,375 | = | 0.0% |
| Taxes | 450/3 | €3,375 | €3,375 | = | 0.0% |
| Other amounts payable | 47/48 | €58,866 | €51,813 | -€7,052 | -12.0% |
| Accrued charges and deferred income | 492/3 | €3,587 | €2,219 | -€1,368 | -38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,768 | €3,956 | +€1,187 | +42.9% |
| Other operating charges | 640/8 | €1,231 | €1,260 | +€29 | +2.4% |
| Gross operating margin | 9900 | €97,914 | €83,361 | -€14,552 | -14.9% |
| Operating profit (loss) | 9901 | €93,914 | €78,146 | -€15,768 | -16.8% |
| Financial income | 75/76B | €1,174 | €5,978 | +€4,804 | +409% |
| Recurring financial income | 75 | €1,174 | €5,978 | +€4,804 | +409% |
| Financial charges | 65/66B | €3,789 | €2,502 | -€1,288 | -34.0% |
| Recurring financial charges | 65 | €3,789 | €2,502 | -€1,288 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €91,298 | €81,622 | -€9,676 | -10.6% |
| Income taxes | 67/77 | €25,032 | €22,376 | -€2,657 | -10.6% |
| Profit (loss) for the period | 9904 | €66,266 | €59,246 | -€7,020 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,266 | €59,246 | -€7,020 | -10.6% |
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 23 October 2026 via checked.be.