Dokter Lies Knippenberg: 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 Lies Knippenberg
Largest movements
- Cash +€218,294
up €218,294 (+115%), from €189,064 to €407,358
mainly Other debts (+€350,698) and Net result for the year (+€104,209)
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Deferred charges and accrued income -€9,693
down €9,693 (-23.8%), from €40,685 to €30,993
- Receivables within one year -€5,451
down €5,451 (-73.4%), from €7,430 to €1,980
of which Other amounts receivable: -€5,514
- Other debts +€350,698
up €350,698, from €0 to €350,698
- Reserves -€246,489
down €246,489 (-74.7%), from €329,763 to €83,274
- Gross operating margin +€37,097
up €37,097 (+38.3%), from €96,909 to €134,006
- Taxes +€10,837
up €10,837 (+55.4%), from €19,575 to €30,412
- Depreciation -€4,036
down €4,036 (-77.0%), from €5,244 to €1,209
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 | €339,300 | €442,360 | +€103,060 | +30.4% |
| Fixed assets | 21/28 | €2,121 | €2,030 | -€91 | -4.3% |
| Tangible fixed assets | 22/27 | €1,871 | €1,780 | -€91 | -4.9% |
| Plant, machinery and equipment | 23 | - | €1,034 | +€1,034 | |
| Furniture and vehicles | 24 | €1,871 | €746 | -€1,125 | -60.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €337,179 | €440,330 | +€103,151 | +30.6% |
| Amounts receivable within one year | 40/41 | €7,430 | €1,980 | -€5,451 | -73.4% |
| Trade receivables | 40 | €64 | €128 | +€64 | +99.6% |
| Other amounts receivable | 41 | €7,366 | €1,852 | -€5,514 | -74.9% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €189,064 | €407,358 | +€218,294 | +115% |
| Deferred charges and accrued income | 490/1 | €40,685 | €30,993 | -€9,693 | -23.8% |
| Total equity and liabilities | 10/49 | €339,300 | €442,360 | +€103,060 | +30.4% |
| Equity | 10/15 | €334,763 | €88,274 | -€246,489 | -73.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €329,763 | €83,274 | -€246,489 | -74.7% |
| Distributable reserves | 133 | €329,763 | €83,274 | -€246,489 | -74.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,537 | €354,087 | +€349,549 | +7,704% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €4,537 | €354,087 | +€349,549 | +7,704% |
| Current portion of amounts payable after more than one year | 42 | €2,188 | €0 | -€2,188 | -100% |
| Trade debts | 44 | €679 | €673 | -€6 | -0.9% |
| Suppliers | 440/4 | €679 | €673 | -€6 | -0.9% |
| Taxes, remuneration and social security | 45 | €1,671 | €2,716 | +€1,045 | +62.5% |
| Taxes | 450/3 | €1,671 | €2,716 | +€1,045 | +62.5% |
| Other amounts payable | 47/48 | €0 | €350,698 | +€350,698 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,244 | €1,209 | -€4,036 | -77.0% |
| Other operating charges | 640/8 | €602 | €550 | -€52 | -8.7% |
| Gross operating margin | 9900 | €96,909 | €134,006 | +€37,097 | +38.3% |
| Operating profit (loss) | 9901 | €91,063 | €132,247 | +€41,185 | +45.2% |
| Financial income | 75/76B | €3,358 | €2,834 | -€524 | -15.6% |
| Recurring financial income | 75 | €3,358 | €2,834 | -€524 | -15.6% |
| Financial charges | 65/66B | €272 | €461 | +€189 | +69.6% |
| Recurring financial charges | 65 | €272 | €461 | +€189 | +69.6% |
| Profit (loss) for the period before taxes | 9903 | €94,148 | €134,620 | +€40,472 | +43.0% |
| Income taxes | 67/77 | €19,575 | €30,412 | +€10,837 | +55.4% |
| Profit (loss) for the period | 9904 | €74,573 | €104,209 | +€29,635 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €74,573 | €104,209 | +€29,635 | +39.7% |
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 25 October 2026 via checked.be.