Dokter Johan Soens: what changed
Dokter Johan Soens
Largest movements
- Cash +€120,120
up €120,120 (+73.3%), from €163,869 to €283,989
mainly Other debts (+€258,557) and Net result for the year (+€154,236)
- Receivables within one year +€65,051
up €65,051 (+161%), from €40,337 to €105,388
- Tangible fixed assets -€48,096
down €48,096 (-6.4%), from €753,378 to €705,282
of which Furniture and vehicles: -€28,142
- Current investments +€24,000
up €24,000 (+133%), from €18,000 to €42,000
- Other debts +€258,557
up €258,557 (+678%), from €38,112 to €296,669
- Reserves -€56,526
down €56,526 (-10.3%), from €547,982 to €491,456
of which Distributable reserves: -€56,526
- Debts after one year -€34,602
down €34,602 (-15.1%), from €229,326 to €194,725
- Current portion of long-term debt -€30,067
down €30,067 (-46.5%), from €64,669 to €34,602
- Tax, wage and social debts +€13,693
up €13,693 (+45.5%), from €30,069 to €43,762
of which Taxes: +€11,380
- Gross operating margin +€41,785
up €41,785 (+12.6%), from €332,532 to €374,317
- Taxes +€14,911
up €14,911 (+24.5%), from €60,915 to €75,826
- Financial charges +€7,677
up €7,677 (+86.7%), from €8,856 to €16,533
- Staff costs +€4,937
up €4,937 (+9.1%), from €54,000 to €58,938
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €988,909 | €1,141,190 | +€152,282 | +15.4% |
| Fixed assets | 21/28 | €753,378 | €705,282 | -€48,096 | -6.4% |
| Tangible fixed assets | 22/27 | €753,378 | €705,282 | -€48,096 | -6.4% |
| Land and buildings | 22 | €562,290 | €542,806 | -€19,485 | -3.5% |
| Plant, machinery and equipment | 23 | €87,395 | €86,926 | -€469 | -0.5% |
| Furniture and vehicles | 24 | €103,692 | €75,550 | -€28,142 | -27.1% |
| Current assets | 29/58 | €235,531 | €435,908 | +€200,377 | +85.1% |
| Amounts receivable within one year | 40/41 | €40,337 | €105,388 | +€65,051 | +161% |
| Other amounts receivable | 41 | €40,337 | €105,388 | +€65,051 | +161% |
| Current investments | 50/53 | €18,000 | €42,000 | +€24,000 | +133% |
| Cash at bank and in hand | 54/58 | €163,869 | €283,989 | +€120,120 | +73.3% |
| Deferred charges and accrued income | 490/1 | €13,324 | €4,531 | -€8,794 | -66.0% |
| Total equity and liabilities | 10/49 | €988,909 | €1,141,190 | +€152,282 | +15.4% |
| Equity | 10/15 | €610,382 | €553,856 | -€56,526 | -9.3% |
| Contributions | 10/11 | €62,400 | €62,400 | = | 0.0% |
| Reserves | 13 | €547,982 | €491,456 | -€56,526 | -10.3% |
| Tax-exempt reserves | 132 | €36,837 | €36,837 | = | 0.0% |
| Distributable reserves | 133 | €511,145 | €454,619 | -€56,526 | -11.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €378,527 | €587,334 | +€208,808 | +55.2% |
| Amounts payable after more than one year | 17 | €229,326 | €194,725 | -€34,602 | -15.1% |
| Financial debts | 170/4 | €229,326 | €194,725 | -€34,602 | -15.1% |
| Amounts payable within one year | 42/48 | €137,372 | €380,611 | +€243,239 | +177% |
| Current portion of amounts payable after more than one year | 42 | €64,669 | €34,602 | -€30,067 | -46.5% |
| Financial debts | 43 | €18 | €728 | +€710 | +3,946% |
| Credit institutions | 430/8 | €18 | €728 | +€710 | +3,946% |
| Trade debts | 44 | €4,503 | €4,850 | +€347 | +7.7% |
| Suppliers | 440/4 | €4,503 | €4,850 | +€347 | +7.7% |
| Taxes, remuneration and social security | 45 | €30,069 | €43,762 | +€13,693 | +45.5% |
| Taxes | 450/3 | €18,774 | €30,153 | +€11,380 | +60.6% |
| Remuneration and social security | 454/9 | €11,295 | €13,608 | +€2,313 | +20.5% |
| Other amounts payable | 47/48 | €38,112 | €296,669 | +€258,557 | +678% |
| Accrued charges and deferred income | 492/3 | €11,829 | €11,999 | +€170 | +1.4% |
| Non-recurring operating income | 76A | €903 | - | -€903 | |
| Remuneration, social security and pensions | 62 | €54,000 | €58,938 | +€4,937 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,283 | €65,347 | +€1,065 | +1.7% |
| Other operating charges | 640/8 | €6,037 | €4,739 | -€1,298 | -21.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €332,532 | €374,317 | +€41,785 | +12.6% |
| Operating profit (loss) | 9901 | €208,212 | €245,294 | +€37,081 | +17.8% |
| Financial income | 75/76B | €954 | €1,302 | +€348 | +36.5% |
| Recurring financial income | 75 | €954 | €1,302 | +€348 | +36.5% |
| Financial charges | 65/66B | €8,856 | €16,533 | +€7,677 | +86.7% |
| Recurring financial charges | 65 | €8,856 | €16,533 | +€7,677 | +86.7% |
| Profit (loss) for the period before taxes | 9903 | €200,310 | €230,062 | +€29,752 | +14.9% |
| Income taxes | 67/77 | €60,915 | €75,826 | +€14,911 | +24.5% |
| Profit (loss) for the period | 9904 | €139,395 | €154,236 | +€14,841 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €139,395 | €154,236 | +€14,841 | +10.6% |
Next steps
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 2 November 2026 via checked.be.