Dokter Katrien Blokken: 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 Katrien Blokken
Largest movements
- Cash -€60,876
down €60,876 (-38.2%), from €159,432 to €98,556
mainly Contributions, distributions and other (-€86,830) and Other debts (-€51,828)
- Receivables within one year +€17,606
up €17,606 (+19.8%), from €88,696 to €106,302
of which Trade receivables: +€17,606
- Tangible fixed assets +€4,225
up €4,225 (+122%), from €3,449 to €7,673
- Other debts -€51,828
down €51,828 (-36.2%), from €143,006 to €91,178
- Reserves +€11,206
up €11,206 (+12.9%), from €86,830 to €98,035
- Gross operating margin +€30,867
up €30,867 (+27.1%), from €114,089 to €144,957
- Taxes +€19,595
up €19,595 (+82.4%), from €23,793 to €43,388
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 | €252,801 | €213,780 | -€39,021 | -15.4% |
| Fixed assets | 21/28 | €3,649 | €7,873 | +€4,225 | +116% |
| Tangible fixed assets | 22/27 | €3,449 | €7,673 | +€4,225 | +122% |
| Furniture and vehicles | 24 | €3,449 | €7,673 | +€4,225 | +122% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €249,152 | €205,907 | -€43,246 | -17.4% |
| Amounts receivable within one year | 40/41 | €88,696 | €106,302 | +€17,606 | +19.8% |
| Trade receivables | 40 | €88,696 | €106,302 | +€17,606 | +19.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €159,432 | €98,556 | -€60,876 | -38.2% |
| Deferred charges and accrued income | 490/1 | €1,025 | €1,048 | +€24 | +2.3% |
| Total equity and liabilities | 10/49 | €252,801 | €213,780 | -€39,021 | -15.4% |
| Equity | 10/15 | €96,830 | €108,035 | +€11,206 | +11.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €86,830 | €98,035 | +€11,206 | +12.9% |
| Distributable reserves | 133 | €86,830 | €98,035 | +€11,206 | +12.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €155,972 | €105,745 | -€50,227 | -32.2% |
| Amounts payable within one year | 42/48 | €155,972 | €105,745 | -€50,227 | -32.2% |
| Trade debts | 44 | €3,709 | €3,002 | -€706 | -19.0% |
| Suppliers | 440/4 | €3,709 | €3,002 | -€706 | -19.0% |
| Taxes, remuneration and social security | 45 | €9,257 | €11,564 | +€2,307 | +24.9% |
| Taxes | 450/3 | €9,257 | €11,564 | +€2,307 | +24.9% |
| Other amounts payable | 47/48 | €143,006 | €91,178 | -€51,828 | -36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,321 | €2,626 | +€1,305 | +98.7% |
| Other operating charges | 640/8 | €944 | €861 | -€83 | -8.8% |
| Non-recurring operating charges | 66A | €892 | €0 | -€892 | -100% |
| Gross operating margin | 9900 | €114,089 | €144,957 | +€30,867 | +27.1% |
| Operating profit (loss) | 9901 | €110,932 | €141,470 | +€30,538 | +27.5% |
| Financial income | 75/76B | €0 | €45 | +€45 | |
| Recurring financial income | 75 | €0 | €45 | +€45 | |
| Financial charges | 65/66B | €310 | €92 | -€218 | -70.2% |
| Recurring financial charges | 65 | €310 | €92 | -€218 | -70.2% |
| Profit (loss) for the period before taxes | 9903 | €110,622 | €141,423 | +€30,801 | +27.8% |
| Income taxes | 67/77 | €23,793 | €43,388 | +€19,595 | +82.4% |
| Profit (loss) for the period | 9904 | €86,830 | €98,035 | +€11,206 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €86,830 | €98,035 | +€11,206 | +12.9% |
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.