Dokter Didier Coens: 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 Didier Coens
Largest movements
- Cash +€17,657
up €17,657 (+15.5%), from €113,947 to €131,604
mainly Net result for the year (+€62,613) and Depreciation (+€2,728)
- Current investments +€7,495
up €7,495 (+3.0%), from €247,470 to €254,965
- Reserves +€62,613
up €62,613 (+20.5%), from €304,712 to €367,325
- Other debts -€28,898
down €28,898 (-96.7%), from €29,874 to €976
- Current portion of long-term debt -€5,297
down €5,297 (-75.0%), from €7,066 to €1,768
- Gross operating margin -€6,870
down €6,870 (-7.0%), from €98,364 to €91,494
- Other operating charges -€3,147
down €3,147 (-65.7%), from €4,789 to €1,643
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 | €369,866 | €393,009 | +€23,144 | +6.3% |
| Fixed assets | 21/28 | €7,925 | €5,196 | -€2,728 | -34.4% |
| Tangible fixed assets | 22/27 | €7,925 | €5,196 | -€2,728 | -34.4% |
| Plant, machinery and equipment | 23 | €2,338 | €1,772 | -€566 | -24.2% |
| Furniture and vehicles | 24 | €2,759 | €1,358 | -€1,401 | -50.8% |
| Other tangible fixed assets | 26 | €2,827 | €2,066 | -€761 | -26.9% |
| Current assets | 29/58 | €361,941 | €387,813 | +€25,872 | +7.1% |
| Amounts receivable within one year | 40/41 | €523 | €1,243 | +€720 | +138% |
| Trade receivables | 40 | €523 | €667 | +€144 | +27.5% |
| Other amounts receivable | 41 | - | €576 | +€576 | |
| Current investments | 50/53 | €247,470 | €254,965 | +€7,495 | +3.0% |
| Cash at bank and in hand | 54/58 | €113,947 | €131,604 | +€17,657 | +15.5% |
| Total equity and liabilities | 10/49 | €369,866 | €393,009 | +€23,144 | +6.3% |
| Equity | 10/15 | €321,608 | €384,221 | +€62,613 | +19.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €304,712 | €367,325 | +€62,613 | +20.5% |
| Distributable reserves | 133 | €304,712 | €367,325 | +€62,613 | +20.5% |
| Profit (loss) carried forward | 14 | €4,495 | €4,495 | = | 0.0% |
| Amounts payable | 17/49 | €48,258 | €8,789 | -€39,470 | -81.8% |
| Amounts payable after more than one year | 17 | €1,768 | €0 | -€1,768 | -100% |
| Financial debts | 170/4 | €1,768 | €0 | -€1,768 | -100% |
| Amounts payable within one year | 42/48 | €46,490 | €8,789 | -€37,701 | -81.1% |
| Current portion of amounts payable after more than one year | 42 | €7,066 | €1,768 | -€5,297 | -75.0% |
| Trade debts | 44 | €2,109 | €1,148 | -€961 | -45.6% |
| Suppliers | 440/4 | €2,109 | €1,148 | -€961 | -45.6% |
| Taxes, remuneration and social security | 45 | €7,442 | €4,897 | -€2,545 | -34.2% |
| Taxes | 450/3 | €7,442 | €4,897 | -€2,545 | -34.2% |
| Other amounts payable | 47/48 | €29,874 | €976 | -€28,898 | -96.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,159 | €2,728 | -€431 | -13.6% |
| Other operating charges | 640/8 | €4,789 | €1,643 | -€3,147 | -65.7% |
| Gross operating margin | 9900 | €98,364 | €91,494 | -€6,870 | -7.0% |
| Operating profit (loss) | 9901 | €90,415 | €87,123 | -€3,292 | -3.6% |
| Financial income | 75/76B | €1,052 | €1,969 | +€917 | +87.1% |
| Recurring financial income | 75 | €1,052 | €1,969 | +€917 | +87.1% |
| Financial charges | 65/66B | €2,366 | €1,467 | -€899 | -38.0% |
| Recurring financial charges | 65 | €2,366 | €1,467 | -€899 | -38.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €89,102 | €87,625 | -€1,477 | -1.7% |
| Income taxes | 67/77 | €25,041 | €25,012 | -€29 | -0.1% |
| Profit (loss) for the period | 9904 | €64,060 | €62,613 | -€1,447 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,060 | €62,613 | -€1,447 | -2.3% |
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 27 October 2026 via checked.be.