Dokter Jan Degrande: what changed
What changed
Dokter Jan Degrande
filed annual accounts (NBB)
Net result for the year
€178,137
2024 · €188,293-€10,155
Equity
€606,127
2024 · €494,496+€111,631
Cash
€21,921
2024 · €78,403-€56,481
Balance sheet total
€688,735
2024 · €568,603+€120,132
Largest movements
Assets
- Current investments +€171,879
up €171,879 (+40.0%), from €430,154 to €602,033
- Cash -€56,481
down €56,481 (-72.0%), from €78,403 to €21,921
mainly Current investments (-€171,879) and Contributions, distributions and other (-€66,506)
- Receivables within one year +€8,016
up €8,016 (+351%), from €2,283 to €10,300
of which Other amounts receivable: +€7,717
Equity and liabilities
- Reserves +€111,631
up €111,631 (+22.9%), from €488,296 to €599,927
of which Distributable reserves: +€111,631
- Tax, wage and social debts +€19,814
up €19,814 (+70.3%), from €28,181 to €47,995
- Debts after one year -€11,203
down €11,203 (-37.5%), from €29,853 to €18,650
Income statement
- Gross operating margin -€9,210
down €9,210 (-3.4%), from €270,537 to €261,327
- Taxes -€5,338
down €5,338 (-6.5%), from €82,576 to €77,238
- Depreciation +€5,320
up €5,320 (+88.7%), from €5,998 to €11,318
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€188,293
Gross operating margin
-€9,210
Depreciation
-€5,320
Other operating charges
-€7
Financial income
-€312
Financial charges
-€644
Taxes
+€5,338
Result 2025
€178,137
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€200,870
Investment
-€180,069
Financing
-€77,283
Cash 2024
€78,403
From operations (derived)
+€200,870
Net result for the year
+€178,137
Depreciation
+€11,318
Receivables within one year
-€8,016
Deferred charges and accrued income
+€154
Trade debts
-€3,051
Tax, wage and social debts
+€19,814
Other debts
+€1,430
Accrued charges and deferred income
+€1,085
Investment (derived)
-€180,069
Investment in fixed assets (net)
-€8,189
Current investments
-€171,879
Financing
-€77,283
Debts after one year
-€11,203
Current portion of long-term debt
+€426
Contributions, distributions and other
-€66,506
Cash 2025
€21,921
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €568,603 | €688,735 | +€120,132 | +21.1% |
| Fixed assets | 21/28 | €55,810 | €52,681 | -€3,128 | -5.6% |
| Tangible fixed assets | 22/27 | €54,810 | €51,889 | -€2,920 | -5.3% |
| Land and buildings | 22 | - | €7,325 | +€7,325 | |
| Furniture and vehicles | 24 | €45,710 | €35,464 | -€10,246 | -22.4% |
| Other tangible fixed assets | 26 | €9,100 | €9,100 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €792 | -€208 | -20.8% |
| Current assets | 29/58 | €512,793 | €636,054 | +€123,261 | +24.0% |
| Amounts receivable within one year | 40/41 | €2,283 | €10,300 | +€8,016 | +351% |
| Trade receivables | 40 | - | €299 | +€299 | |
| Other amounts receivable | 41 | €2,283 | €10,001 | +€7,717 | +338% |
| Current investments | 50/53 | €430,154 | €602,033 | +€171,879 | +40.0% |
| Cash at bank and in hand | 54/58 | €78,403 | €21,921 | -€56,481 | -72.0% |
| Deferred charges and accrued income | 490/1 | €1,954 | €1,800 | -€154 | -7.9% |
| Total equity and liabilities | 10/49 | €568,603 | €688,735 | +€120,132 | +21.1% |
| Equity | 10/15 | €494,496 | €606,127 | +€111,631 | +22.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €488,296 | €599,927 | +€111,631 | +22.9% |
| Tax-exempt reserves | 132 | €2,588 | €2,588 | = | 0.0% |
| Distributable reserves | 133 | €485,708 | €597,339 | +€111,631 | +23.0% |
| Amounts payable | 17/49 | €74,107 | €82,608 | +€8,501 | +11.5% |
| Amounts payable after more than one year | 17 | €29,853 | €18,650 | -€11,203 | -37.5% |
| Financial debts | 170/4 | €29,853 | €18,650 | -€11,203 | -37.5% |
| Amounts payable within one year | 42/48 | €42,439 | €61,057 | +€18,618 | +43.9% |
| Current portion of amounts payable after more than one year | 42 | €10,777 | €11,203 | +€426 | +4.0% |
| Trade debts | 44 | €3,257 | €206 | -€3,051 | -93.7% |
| Suppliers | 440/4 | €3,257 | €206 | -€3,051 | -93.7% |
| Taxes, remuneration and social security | 45 | €28,181 | €47,995 | +€19,814 | +70.3% |
| Taxes | 450/3 | €28,181 | €47,995 | +€19,814 | +70.3% |
| Other amounts payable | 47/48 | €224 | €1,653 | +€1,430 | +639% |
| Accrued charges and deferred income | 492/3 | €1,815 | €2,900 | +€1,085 | +59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,998 | €11,318 | +€5,320 | +88.7% |
| Other operating charges | 640/8 | €420 | €427 | +€7 | +1.7% |
| Gross operating margin | 9900 | €270,537 | €261,327 | -€9,210 | -3.4% |
| Operating profit (loss) | 9901 | €264,120 | €249,582 | -€14,537 | -5.5% |
| Financial income | 75/76B | €7,581 | €7,270 | -€312 | -4.1% |
| Recurring financial income | 75 | €7,581 | €7,270 | -€312 | -4.1% |
| Financial charges | 65/66B | €832 | €1,476 | +€644 | +77.4% |
| Recurring financial charges | 65 | €832 | €1,476 | +€644 | +77.4% |
| Profit (loss) for the period before taxes | 9903 | €270,868 | €255,375 | -€15,493 | -5.7% |
| Income taxes | 67/77 | €82,576 | €77,238 | -€5,338 | -6.5% |
| Profit (loss) for the period | 9904 | €188,293 | €178,137 | -€10,155 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €188,293 | €178,137 | -€10,155 | -5.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.