Dokter Katrien Cosyns: what changed
What changed
Dokter Katrien Cosyns
filed annual accounts (NBB)
Net result for the year
-€30,854
2024 · -€18,390-€12,464
Equity
€116,801
2024 · €147,655-€30,854
Cash
€58,314
2024 · €103,254-€44,940
Balance sheet total
€323,474
2024 · €380,513-€57,039
Largest movements
Assets
- Cash -€44,940
down €44,940 (-43.5%), from €103,254 to €58,314
mainly Net result for the year (-€30,854) and Debts after one year (-€19,776)
- Tangible fixed assets -€12,338
down €12,338 (-4.6%), from €266,335 to €253,998
of which Land and buildings: -€19,553
Equity and liabilities
- Profit (loss) carried forward -€30,854
down €30,854 (-53.4%), from -€57,818 to -€88,672
- Debts after one year -€19,776
down €19,776 (-10.1%), from €195,808 to €176,032
- Other debts -€9,320
down €9,320 (-68.3%), from €13,641 to €4,320
- Trade debts +€4,187
new in 2025: €4,187
Income statement
- Gross operating margin -€11,324
down €11,324 (-83.9%), from €13,497 to €2,172
- Depreciation +€1,052
up €1,052 (+4.7%), from €22,426 to €23,478
- Other operating charges +€215
up €215 (+18.9%), from €1,137 to €1,352
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
-€18,390
Gross operating margin
-€11,324
Depreciation
-€1,052
Other operating charges
-€215
Financial income
+€1
Financial charges
+€115
Taxes
+€12
Result 2025
-€30,854
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
-€14,800
Investment
-€11,140
Financing
-€19,000
Cash 2024
€103,254
From operations (derived)
-€14,800
Net result for the year
-€30,854
Depreciation
+€23,478
Receivables within one year
+€776
Deferred charges and accrued income
-€1,016
Trade debts
+€4,187
Other debts
-€9,320
Accrued charges and deferred income
-€2,051
Investment (derived)
-€11,140
Investment in fixed assets (net)
-€11,140
Financing
-€19,000
Debts after one year
-€19,776
Current portion of long-term debt
+€776
Cash 2025
€58,314
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €380,513 | €323,474 | -€57,039 | -15.0% |
| Fixed assets | 21/28 | €266,335 | €253,998 | -€12,338 | -4.6% |
| Tangible fixed assets | 22/27 | €266,335 | €253,998 | -€12,338 | -4.6% |
| Land and buildings | 22 | €256,892 | €237,339 | -€19,553 | -7.6% |
| Plant, machinery and equipment | 23 | €9,443 | €6,547 | -€2,896 | -30.7% |
| Furniture and vehicles | 24 | - | €10,111 | +€10,111 | |
| Current assets | 29/58 | €114,177 | €69,477 | -€44,701 | -39.2% |
| Amounts receivable within one year | 40/41 | €4,019 | €3,243 | -€776 | -19.3% |
| Trade receivables | 40 | €391 | €1,791 | +€1,400 | +358% |
| Other amounts receivable | 41 | €3,629 | €1,452 | -€2,177 | -60.0% |
| Cash at bank and in hand | 54/58 | €103,254 | €58,314 | -€44,940 | -43.5% |
| Deferred charges and accrued income | 490/1 | €6,905 | €7,920 | +€1,016 | +14.7% |
| Total equity and liabilities | 10/49 | €380,513 | €323,474 | -€57,039 | -15.0% |
| Equity | 10/15 | €147,655 | €116,801 | -€30,854 | -20.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €193,073 | €193,073 | = | 0.0% |
| Distributable reserves | 133 | €193,073 | €193,073 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,818 | -€88,672 | -€30,854 | -53.4% |
| Amounts payable | 17/49 | €232,858 | €206,674 | -€26,185 | -11.2% |
| Amounts payable after more than one year | 17 | €195,808 | €176,032 | -€19,776 | -10.1% |
| Financial debts | 170/4 | €195,808 | €176,032 | -€19,776 | -10.1% |
| Amounts payable within one year | 42/48 | €32,641 | €28,283 | -€4,357 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €19,000 | €19,776 | +€776 | +4.1% |
| Trade debts | 44 | - | €4,187 | +€4,187 | |
| Suppliers | 440/4 | - | €4,187 | +€4,187 | |
| Other amounts payable | 47/48 | €13,641 | €4,320 | -€9,320 | -68.3% |
| Accrued charges and deferred income | 492/3 | €4,409 | €2,359 | -€2,051 | -46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,426 | €23,478 | +€1,052 | +4.7% |
| Other operating charges | 640/8 | €1,137 | €1,352 | +€215 | +18.9% |
| Gross operating margin | 9900 | €13,497 | €2,172 | -€11,324 | -83.9% |
| Operating profit (loss) | 9901 | -€10,066 | -€22,657 | -€12,591 | -125% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €8,145 | €8,029 | -€115 | -1.4% |
| Recurring financial charges | 65 | €8,145 | €8,029 | -€115 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,210 | -€30,686 | -€12,476 | -68.5% |
| Income taxes | 67/77 | €180 | €168 | -€12 | -6.5% |
| Profit (loss) for the period | 9904 | -€18,390 | -€30,854 | -€12,464 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,390 | -€30,854 | -€12,464 | -67.8% |
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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 5 November 2026 via checked.be.