Dokter Evelien Veryser: 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 Veryser
Largest movements
- Cash +€61,925
up €61,925 (+103%), from €60,394 to €122,319
mainly Net result for the year (+€101,595) and Other debts (+€68,693)
- Receivables within one year +€50,000
up €50,000 (+71.4%), from €70,000 to €120,000
- Tangible fixed assets -€12,333
down €12,333 (-25.2%), from €48,988 to €36,655
of which Furniture and vehicles: -€10,426
- Other debts +€68,693
up €68,693 (+126%), from €54,548 to €123,241
- Tax, wage and social debts +€19,165
up €19,165 (+137%), from €14,031 to €33,197
- Reserves +€13,095
up €13,095 (+14.8%), from €88,569 to €101,664
- Gross operating margin +€33,674
up €33,674 (+25.6%), from €131,748 to €165,422
- Taxes +€17,173
up €17,173 (+53.7%), from €31,963 to €49,136
- Depreciation +€4,329
up €4,329 (+54.1%), from €8,005 to €12,333
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 | €179,526 | €279,118 | +€99,592 | +55.5% |
| Fixed assets | 21/28 | €48,988 | €36,655 | -€12,333 | -25.2% |
| Tangible fixed assets | 22/27 | €48,988 | €36,655 | -€12,333 | -25.2% |
| Plant, machinery and equipment | 23 | €1,907 | €0 | -€1,907 | -100% |
| Furniture and vehicles | 24 | €47,081 | €36,655 | -€10,426 | -22.1% |
| Current assets | 29/58 | €130,538 | €242,463 | +€111,925 | +85.7% |
| Amounts receivable within one year | 40/41 | €70,000 | €120,000 | +€50,000 | +71.4% |
| Other amounts receivable | 41 | €70,000 | €120,000 | +€50,000 | +71.4% |
| Cash at bank and in hand | 54/58 | €60,394 | €122,319 | +€61,925 | +103% |
| Deferred charges and accrued income | 490/1 | €144 | €144 | = | 0.0% |
| Total equity and liabilities | 10/49 | €179,526 | €279,118 | +€99,592 | +55.5% |
| Equity | 10/15 | €107,169 | €120,264 | +€13,095 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,569 | €101,664 | +€13,095 | +14.8% |
| Distributable reserves | 133 | €88,569 | €101,664 | +€13,095 | +14.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €72,357 | €158,854 | +€86,497 | +120% |
| Amounts payable within one year | 42/48 | €70,447 | €157,909 | +€87,462 | +124% |
| Trade debts | 44 | €1,867 | €1,471 | -€396 | -21.2% |
| Suppliers | 440/4 | €1,867 | €1,471 | -€396 | -21.2% |
| Taxes, remuneration and social security | 45 | €14,031 | €33,197 | +€19,165 | +137% |
| Taxes | 450/3 | €14,031 | €33,197 | +€19,165 | +137% |
| Other amounts payable | 47/48 | €54,548 | €123,241 | +€68,693 | +126% |
| Accrued charges and deferred income | 492/3 | €1,910 | €945 | -€965 | -50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,005 | €12,333 | +€4,329 | +54.1% |
| Other operating charges | 640/8 | €675 | €543 | -€132 | -19.5% |
| Gross operating margin | 9900 | €131,748 | €165,422 | +€33,674 | +25.6% |
| Operating profit (loss) | 9901 | €123,068 | €152,546 | +€29,478 | +24.0% |
| Financial income | 75/76B | €170 | €0 | -€170 | -100% |
| Recurring financial income | 75 | €170 | €0 | -€170 | -100% |
| Financial charges | 65/66B | €3,186 | €1,815 | -€1,371 | -43.0% |
| Recurring financial charges | 65 | €3,186 | €1,815 | -€1,371 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €120,052 | €150,731 | +€30,679 | +25.6% |
| Income taxes | 67/77 | €31,963 | €49,136 | +€17,173 | +53.7% |
| Profit (loss) for the period | 9904 | €88,090 | €101,595 | +€13,505 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €88,090 | €101,595 | +€13,505 | +15.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.