DOKTER EVELIEN BOONE: 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 EVELIEN BOONE
Largest movements
- Tangible fixed assets -€10,800
down €10,800 (-36.9%), from €29,283 to €18,483
of which Furniture and vehicles: -€10,457
- Intangible fixed assets -€10,000
down €10,000 (-17.1%), from €58,333 to €48,333
- Current investments +€10,000
new in 2025: €10,000
- Receivables within one year -€6,109
no longer reported in 2025 (was €6,109)
of which Other amounts receivable: -€6,009
- Cash +€5,274
up €5,274 (+6.8%), from €77,891 to €83,166
mainly Net result for the year (+€32,093) and Depreciation (+€20,800)
- Reserves -€24,599
down €24,599 (-37.9%), from €64,839 to €40,240
- Other debts +€20,140
up €20,140 (+27.8%), from €72,522 to €92,662
- Debts after one year -€8,500
down €8,500 (-56.6%), from €15,026 to €6,526
- Gross operating margin +€13,010
up €13,010 (+26.1%), from €49,790 to €62,800
- Taxes +€2,735
up €2,735 (+42.0%), from €6,505 to €9,239
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 | €172,899 | €162,197 | -€10,701 | -6.2% |
| Fixed assets | 21/28 | €87,616 | €66,816 | -€20,800 | -23.7% |
| Intangible fixed assets | 21 | €58,333 | €48,333 | -€10,000 | -17.1% |
| Tangible fixed assets | 22/27 | €29,283 | €18,483 | -€10,800 | -36.9% |
| Furniture and vehicles | 24 | €28,940 | €18,483 | -€10,457 | -36.1% |
| Other tangible fixed assets | 26 | €342 | - | -€342 | |
| Current assets | 29/58 | €85,282 | €95,381 | +€10,098 | +11.8% |
| Amounts receivable within one year | 40/41 | €6,109 | - | -€6,109 | |
| Trade receivables | 40 | €100 | - | -€100 | |
| Other amounts receivable | 41 | €6,009 | - | -€6,009 | |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €77,891 | €83,166 | +€5,274 | +6.8% |
| Deferred charges and accrued income | 490/1 | €1,282 | €2,215 | +€933 | +72.8% |
| Total equity and liabilities | 10/49 | €172,899 | €162,197 | -€10,701 | -6.2% |
| Equity | 10/15 | €74,839 | €50,240 | -€24,599 | -32.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €64,839 | €40,240 | -€24,599 | -37.9% |
| Distributable reserves | 133 | €64,839 | €40,240 | -€24,599 | -37.9% |
| Amounts payable | 17/49 | €98,059 | €111,957 | +€13,898 | +14.2% |
| Amounts payable after more than one year | 17 | €15,026 | €6,526 | -€8,500 | -56.6% |
| Financial debts | 170/4 | €15,026 | €6,526 | -€8,500 | -56.6% |
| Amounts payable within one year | 42/48 | €83,033 | €105,175 | +€22,142 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €8,274 | €8,500 | +€225 | +2.7% |
| Trade debts | 44 | €2,237 | €2,482 | +€245 | +11.0% |
| Suppliers | 440/4 | €2,237 | €2,482 | +€245 | +11.0% |
| Taxes, remuneration and social security | 45 | - | €1,531 | +€1,531 | |
| Taxes | 450/3 | - | €1,531 | +€1,531 | |
| Other amounts payable | 47/48 | €72,522 | €92,662 | +€20,140 | +27.8% |
| Accrued charges and deferred income | 492/3 | - | €256 | +€256 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,374 | €20,800 | +€426 | +2.1% |
| Other operating charges | 640/8 | €747 | €711 | -€36 | -4.8% |
| Gross operating margin | 9900 | €49,790 | €62,800 | +€13,010 | +26.1% |
| Operating profit (loss) | 9901 | €28,669 | €41,289 | +€12,620 | +44.0% |
| Financial income | 75/76B | €807 | €694 | -€113 | -14.0% |
| Recurring financial income | 75 | €807 | €694 | -€113 | -14.0% |
| Financial charges | 65/66B | €870 | €650 | -€219 | -25.2% |
| Recurring financial charges | 65 | €870 | €650 | -€219 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €28,607 | €41,333 | +€12,726 | +44.5% |
| Income taxes | 67/77 | €6,505 | €9,239 | +€2,735 | +42.0% |
| Profit (loss) for the period | 9904 | €22,102 | €32,093 | +€9,991 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,102 | €32,093 | +€9,991 | +45.2% |
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 25 October 2026 via checked.be.