DOKTER KOEN CLAUS: what changed
DOKTER KOEN CLAUS
Largest movements
- Current investments +€96,238
up €96,238 (+19.5%), from €492,876 to €589,114
- Receivables within one year -€50,045
down €50,045 (-83.4%), from €60,000 to €9,955
of which Trade receivables: -€60,000
- Tangible fixed assets -€40,378
down €40,378 (-8.4%), from €479,430 to €439,052
of which Furniture and vehicles: -€51,429
- Cash +€27,818
up €27,818 (+10.0%), from €277,905 to €305,723
mainly Net result for the year (+€221,470) and Depreciation (+€74,799)
- Reserves +€98,697
up €98,697 (+8.5%), from €1.2m to €1.3m
of which Distributable reserves: +€98,697
- Advances received -€60,000
down €60,000 (-100%), from €60,000 to €0
- Depreciation +€29,257
up €29,257 (+64.2%), from €45,541 to €74,799
- Gross operating margin -€19,897
down €19,897 (-4.8%), from €413,419 to €393,522
- Taxes -€14,588
down €14,588 (-12.4%), from €117,797 to €103,209
- Financial income +€10,159
up €10,159 (+600%), from €1,694 to €11,853
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 | €1,329,357 | €1,366,004 | +€36,647 | +2.8% |
| Fixed assets | 21/28 | €494,430 | €454,052 | -€40,378 | -8.2% |
| Tangible fixed assets | 22/27 | €479,430 | €439,052 | -€40,378 | -8.4% |
| Land and buildings | 22 | €227,469 | €238,847 | +€11,378 | +5.0% |
| Plant, machinery and equipment | 23 | €1,150 | €823 | -€328 | -28.5% |
| Furniture and vehicles | 24 | €248,211 | €196,782 | -€51,429 | -20.7% |
| Other tangible fixed assets | 26 | €2,600 | €2,600 | = | 0.0% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €834,927 | €911,952 | +€77,025 | +9.2% |
| Amounts receivable within one year | 40/41 | €60,000 | €9,955 | -€50,045 | -83.4% |
| Trade receivables | 40 | €60,000 | €0 | -€60,000 | -100% |
| Other amounts receivable | 41 | €0 | €9,955 | +€9,955 | |
| Current investments | 50/53 | €492,876 | €589,114 | +€96,238 | +19.5% |
| Cash at bank and in hand | 54/58 | €277,905 | €305,723 | +€27,818 | +10.0% |
| Deferred charges and accrued income | 490/1 | €4,146 | €7,160 | +€3,014 | +72.7% |
| Total equity and liabilities | 10/49 | €1,329,357 | €1,366,004 | +€36,647 | +2.8% |
| Equity | 10/15 | €1,188,909 | €1,287,606 | +€98,697 | +8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,167,915 | €1,266,612 | +€98,697 | +8.5% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €1,167,915 | €1,266,612 | +€98,697 | +8.5% |
| Profit (loss) carried forward | 14 | €2,394 | €2,394 | = | 0.0% |
| Amounts payable | 17/49 | €140,448 | €78,398 | -€62,050 | -44.2% |
| Amounts payable within one year | 42/48 | €137,648 | €76,966 | -€60,682 | -44.1% |
| Trade debts | 44 | €3,189 | €1,990 | -€1,199 | -37.6% |
| Suppliers | 440/4 | €3,189 | €1,990 | -€1,199 | -37.6% |
| Advances received on contracts in progress | 46 | €60,000 | €0 | -€60,000 | -100% |
| Taxes, remuneration and social security | 45 | €56,264 | €55,886 | -€378 | -0.7% |
| Taxes | 450/3 | €56,264 | €55,886 | -€378 | -0.7% |
| Other amounts payable | 47/48 | €18,195 | €19,090 | +€895 | +4.9% |
| Accrued charges and deferred income | 492/3 | €2,800 | €1,432 | -€1,368 | -48.8% |
| Non-recurring operating income | 76A | €21,335 | €0 | -€21,335 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,541 | €74,799 | +€29,257 | +64.2% |
| Other operating charges | 640/8 | €4,209 | €4,195 | -€14 | -0.3% |
| Gross operating margin | 9900 | €413,419 | €393,522 | -€19,897 | -4.8% |
| Operating profit (loss) | 9901 | €363,669 | €314,529 | -€49,140 | -13.5% |
| Financial income | 75/76B | €1,694 | €11,853 | +€10,159 | +600% |
| Recurring financial income | 75 | €1,694 | €11,853 | +€10,159 | +600% |
| Financial charges | 65/66B | €3,104 | €1,702 | -€1,402 | -45.2% |
| Recurring financial charges | 65 | €3,104 | €1,702 | -€1,402 | -45.2% |
| Profit (loss) for the period before taxes | 9903 | €362,259 | €324,679 | -€37,579 | -10.4% |
| Income taxes | 67/77 | €117,797 | €103,209 | -€14,588 | -12.4% |
| Profit (loss) for the period | 9904 | €244,461 | €221,470 | -€22,991 | -9.4% |
| Transfer from tax-exempt reserves | 789 | €63,150 | €0 | -€63,150 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €307,611 | €221,470 | -€86,141 | -28.0% |
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 8 November 2026 via checked.be.