DOKTER DYMPHNA DEVRIENDT: 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 DYMPHNA DEVRIENDT
Largest movements
- Deferred charges and accrued income -€73,378
down €73,378 (-98.9%), from €74,218 to €840
- Financial fixed assets +€26,000
new in 2025: €26,000
- Current investments -€13,871
down €13,871 (-37.3%), from €37,169 to €23,299
- Cash +€11,190
up €11,190 (+67.1%), from €16,681 to €27,871
mainly Net result for the year (+€93,080) and Deferred charges and accrued income (+€73,378)
- Tangible fixed assets +€11,007
up €11,007 (+53.4%), from €20,611 to €31,618
of which Furniture and vehicles: +€7,883
- Reserves +€93,080
up €93,080 (+237%), from €39,245 to €132,324
- Other debts -€80,588
down €80,588 (-99.8%), from €80,750 to €162
- Accrued charges and deferred income -€34,050
down €34,050 (-100%), from €34,050 to €0
- Tax, wage and social debts -€14,311
down €14,311 (-100%), from €14,311 to €0
- Gross operating margin -€8,859
down €8,859 (-6.6%), from €134,634 to €125,775
- Taxes -€3,751
down €3,751 (-12.5%), from €30,079 to €26,328
- Depreciation +€2,095
up €2,095 (+51.9%), from €4,039 to €6,134
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 | €173,895 | €139,357 | -€34,538 | -19.9% |
| Fixed assets | 21/28 | €20,611 | €57,618 | +€37,007 | +180% |
| Tangible fixed assets | 22/27 | €20,611 | €31,618 | +€11,007 | +53.4% |
| Land and buildings | 22 | €13,293 | €11,804 | -€1,488 | -11.2% |
| Plant, machinery and equipment | 23 | - | €4,235 | +€4,235 | |
| Furniture and vehicles | 24 | €413 | €8,296 | +€7,883 | +1,909% |
| Other tangible fixed assets | 26 | €6,906 | €7,283 | +€377 | +5.5% |
| Financial fixed assets | 28 | - | €26,000 | +€26,000 | |
| Current assets | 29/58 | €153,284 | €81,739 | -€71,545 | -46.7% |
| Amounts receivable within one year | 40/41 | €25,215 | €29,729 | +€4,514 | +17.9% |
| Trade receivables | 40 | - | €11,283 | +€11,283 | |
| Other amounts receivable | 41 | €25,215 | €18,446 | -€6,769 | -26.8% |
| Current investments | 50/53 | €37,169 | €23,299 | -€13,871 | -37.3% |
| Cash at bank and in hand | 54/58 | €16,681 | €27,871 | +€11,190 | +67.1% |
| Deferred charges and accrued income | 490/1 | €74,218 | €840 | -€73,378 | -98.9% |
| Total equity and liabilities | 10/49 | €173,895 | €139,357 | -€34,538 | -19.9% |
| Equity | 10/15 | €42,245 | €135,324 | +€93,080 | +220% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €39,245 | €132,324 | +€93,080 | +237% |
| Distributable reserves | 133 | €39,245 | €132,324 | +€93,080 | +237% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €131,651 | €4,033 | -€127,618 | -96.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €97,601 | €4,033 | -€93,568 | -95.9% |
| Trade debts | 44 | €2,540 | €3,871 | +€1,331 | +52.4% |
| Suppliers | 440/4 | €2,540 | €3,871 | +€1,331 | +52.4% |
| Taxes, remuneration and social security | 45 | €14,311 | €0 | -€14,311 | -100% |
| Taxes | 450/3 | €14,311 | €0 | -€14,311 | -100% |
| Other amounts payable | 47/48 | €80,750 | €162 | -€80,588 | -99.8% |
| Accrued charges and deferred income | 492/3 | €34,050 | €0 | -€34,050 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,039 | €6,134 | +€2,095 | +51.9% |
| Other operating charges | 640/8 | €839 | €862 | +€23 | +2.8% |
| Gross operating margin | 9900 | €134,634 | €125,775 | -€8,859 | -6.6% |
| Operating profit (loss) | 9901 | €129,756 | €118,779 | -€10,977 | -8.5% |
| Financial income | 75/76B | €59 | €838 | +€779 | +1,320% |
| Recurring financial income | 75 | €59 | €838 | +€779 | +1,320% |
| Financial charges | 65/66B | €691 | €209 | -€482 | -69.8% |
| Recurring financial charges | 65 | €691 | €209 | -€482 | -69.8% |
| Profit (loss) for the period before taxes | 9903 | €129,124 | €119,408 | -€9,716 | -7.5% |
| Income taxes | 67/77 | €30,079 | €26,328 | -€3,751 | -12.5% |
| Profit (loss) for the period | 9904 | €99,045 | €93,080 | -€5,965 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €99,045 | €93,080 | -€5,965 | -6.0% |
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 17 October 2026 via checked.be.