Dokter Katrien Van Roy: 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 Van Roy
Largest movements
- Current investments -€90,000
down €90,000 (-100%), from €90,000 to €0
- Cash +€37,942
up €37,942 (+16.2%), from €233,827 to €271,770
mainly Other debts (+€260,906) and Net result for the year (+€95,904)
- Receivables within one year +€24,768
up €24,768 (+251%), from €9,857 to €34,624
- Deferred charges and accrued income +€6,393
up €6,393 (+215%), from €2,974 to €9,367
- Tangible fixed assets +€4,104
up €4,104 (+115%), from €3,558 to €7,662
of which Furniture and vehicles: +€2,508
- Other debts +€260,906
up €260,906 (+6,666%), from €3,914 to €264,820
- Reserves -€260,100
down €260,100 (-96.0%), from €271,004 to €10,904
- Tax, wage and social debts -€26,639
down €26,639 (-42.1%), from €63,300 to €36,661
of which Taxes: -€28,627
- Accrued charges and deferred income +€8,268
up €8,268 (+1,951%), from €424 to €8,692
- Financial charges +€8,232
up €8,232 (+1,468%), from €561 to €8,792
- Gross operating margin +€6,996
up €6,996 (+5.5%), from €127,430 to €134,426
- Taxes -€2,526
down €2,526 (-8.2%), from €30,898 to €28,373
- Financial income -€2,251
down €2,251 (-69.6%), from €3,234 to €983
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 | €340,216 | €323,423 | -€16,793 | -4.9% |
| Fixed assets | 21/28 | €3,558 | €7,662 | +€4,104 | +115% |
| Tangible fixed assets | 22/27 | €3,558 | €7,662 | +€4,104 | +115% |
| Furniture and vehicles | 24 | €2,659 | €5,167 | +€2,508 | +94.3% |
| Other tangible fixed assets | 26 | €899 | €2,495 | +€1,596 | +178% |
| Current assets | 29/58 | €336,658 | €315,761 | -€20,897 | -6.2% |
| Amounts receivable within one year | 40/41 | €9,857 | €34,624 | +€24,768 | +251% |
| Other amounts receivable | 41 | €9,857 | €34,624 | +€24,768 | +251% |
| Current investments | 50/53 | €90,000 | €0 | -€90,000 | -100% |
| Cash at bank and in hand | 54/58 | €233,827 | €271,770 | +€37,942 | +16.2% |
| Deferred charges and accrued income | 490/1 | €2,974 | €9,367 | +€6,393 | +215% |
| Total equity and liabilities | 10/49 | €340,216 | €323,423 | -€16,793 | -4.9% |
| Equity | 10/15 | €271,005 | €10,905 | -€260,100 | -96.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €271,004 | €10,904 | -€260,100 | -96.0% |
| Distributable reserves | 133 | €271,004 | €10,904 | -€260,100 | -96.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €69,211 | €312,518 | +€243,307 | +352% |
| Amounts payable within one year | 42/48 | €68,787 | €303,826 | +€235,038 | +342% |
| Trade debts | 44 | €1,574 | €2,345 | +€771 | +49.0% |
| Suppliers | 440/4 | €1,574 | €2,345 | +€771 | +49.0% |
| Taxes, remuneration and social security | 45 | €63,300 | €36,661 | -€26,639 | -42.1% |
| Taxes | 450/3 | €61,300 | €32,673 | -€28,627 | -46.7% |
| Remuneration and social security | 454/9 | €2,000 | €3,988 | +€1,988 | +99.4% |
| Other amounts payable | 47/48 | €3,914 | €264,820 | +€260,906 | +6,666% |
| Accrued charges and deferred income | 492/3 | €424 | €8,692 | +€8,268 | +1,951% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €415 | €1,361 | +€946 | +228% |
| Other operating charges | 640/8 | €1,121 | €978 | -€142 | -12.7% |
| Gross operating margin | 9900 | €127,430 | €134,426 | +€6,996 | +5.5% |
| Operating profit (loss) | 9901 | €125,894 | €132,086 | +€6,192 | +4.9% |
| Financial income | 75/76B | €3,234 | €983 | -€2,251 | -69.6% |
| Recurring financial income | 75 | €3,234 | €983 | -€2,251 | -69.6% |
| Financial charges | 65/66B | €561 | €8,792 | +€8,232 | +1,468% |
| Recurring financial charges | 65 | €561 | €8,792 | +€8,232 | +1,468% |
| Profit (loss) for the period before taxes | 9903 | €128,568 | €124,277 | -€4,290 | -3.3% |
| Income taxes | 67/77 | €30,898 | €28,373 | -€2,526 | -8.2% |
| Profit (loss) for the period | 9904 | €97,669 | €95,904 | -€1,765 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €97,669 | €95,904 | -€1,765 | -1.8% |
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 28 October 2026 via checked.be.