DOKTER HILDE DELEU: 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 HILDE DELEU
Largest movements
- Tangible fixed assets +€9,880
up €9,880 (+2.0%), from €488,703 to €498,583
of which Furniture and vehicles: +€13,241
- Debts after one year -€29,394
down €29,394 (-10.1%), from €291,244 to €261,851
- Reserves +€24,197
up €24,197 (+6.5%), from €370,847 to €395,044
of which Distributable reserves: +€24,197
- Taxes -€2,837
down €2,837 (-20.8%), from €13,629 to €10,792
- Gross operating margin +€2,287
up €2,287 (+3.3%), from €69,080 to €71,367
- Other operating charges -€2,274
down €2,274 (-61.7%), from €3,683 to €1,409
- Financial income -€1,258
down €1,258 (-100.0%), from €1,258 to €0
- Depreciation +€1,194
up €1,194 (+4.6%), from €25,842 to €27,036
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 | €773,736 | €782,158 | +€8,423 | +1.1% |
| Fixed assets | 21/28 | €494,260 | €502,033 | +€7,772 | +1.6% |
| Intangible fixed assets | 21 | €5,137 | €3,030 | -€2,107 | -41.0% |
| Tangible fixed assets | 22/27 | €488,703 | €498,583 | +€9,880 | +2.0% |
| Land and buildings | 22 | €435,827 | €426,323 | -€9,504 | -2.2% |
| Plant, machinery and equipment | 23 | €52,721 | €58,865 | +€6,143 | +11.7% |
| Furniture and vehicles | 24 | €155 | €13,395 | +€13,241 | +8,566% |
| Financial fixed assets | 28 | €420 | €420 | = | 0.0% |
| Current assets | 29/58 | €279,475 | €280,126 | +€650 | +0.2% |
| Amounts receivable within one year | 40/41 | €1,966 | €954 | -€1,012 | -51.5% |
| Other amounts receivable | 41 | €1,966 | €954 | -€1,012 | -51.5% |
| Current investments | 50/53 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €256,450 | €262,256 | +€5,806 | +2.3% |
| Deferred charges and accrued income | 490/1 | €21,060 | €16,416 | -€4,644 | -22.1% |
| Total equity and liabilities | 10/49 | €773,736 | €782,158 | +€8,423 | +1.1% |
| Equity | 10/15 | €391,821 | €416,018 | +€24,197 | +6.2% |
| Contributions | 10/11 | €20,974 | €20,974 | = | 0.0% |
| Reserves | 13 | €370,847 | €395,044 | +€24,197 | +6.5% |
| Tax-exempt reserves | 132 | €470 | €470 | = | 0.0% |
| Distributable reserves | 133 | €370,377 | €394,574 | +€24,197 | +6.5% |
| Amounts payable | 17/49 | €381,915 | €366,141 | -€15,774 | -4.1% |
| Amounts payable after more than one year | 17 | €291,244 | €261,851 | -€29,394 | -10.1% |
| Financial debts | 170/4 | €291,244 | €261,851 | -€29,394 | -10.1% |
| Amounts payable within one year | 42/48 | €90,670 | €104,290 | +€13,619 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €28,886 | €29,394 | +€508 | +1.8% |
| Trade debts | 44 | €4,825 | €10,445 | +€5,619 | +116% |
| Suppliers | 440/4 | €4,825 | €10,445 | +€5,619 | +116% |
| Taxes, remuneration and social security | 45 | €5,709 | €11,120 | +€5,411 | +94.8% |
| Taxes | 450/3 | €1,381 | €6,792 | +€5,411 | +392% |
| Remuneration and social security | 454/9 | €4,328 | €4,328 | = | 0.0% |
| Other amounts payable | 47/48 | €51,250 | €53,331 | +€2,081 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,842 | €27,036 | +€1,194 | +4.6% |
| Other operating charges | 640/8 | €3,683 | €1,409 | -€2,274 | -61.7% |
| Gross operating margin | 9900 | €69,080 | €71,367 | +€2,287 | +3.3% |
| Operating profit (loss) | 9901 | €39,554 | €42,922 | +€3,368 | +8.5% |
| Financial income | 75/76B | €1,258 | €0 | -€1,258 | -100.0% |
| Recurring financial income | 75 | €1,258 | €0 | -€1,258 | -100.0% |
| Financial charges | 65/66B | €8,386 | €7,933 | -€453 | -5.4% |
| Recurring financial charges | 65 | €8,386 | €7,933 | -€453 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €32,426 | €34,989 | +€2,562 | +7.9% |
| Income taxes | 67/77 | €13,629 | €10,792 | -€2,837 | -20.8% |
| Profit (loss) for the period | 9904 | €18,798 | €24,197 | +€5,399 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,798 | €24,197 | +€5,399 | +28.7% |
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 31 October 2026 via checked.be.