Dokter Nicky Koster: 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 Nicky Koster
Largest movements
- Cash +€99,808
up €99,808 (+97.3%), from €102,615 to €202,423
mainly Net result for the year (+€83,446) and Tax, wage and social debts (+€20,623)
- Deferred charges and accrued income +€4,411
up €4,411 (+70.4%), from €6,262 to €10,674
- Tangible fixed assets -€2,768
down €2,768 (-53.2%), from €5,202 to €2,434
of which Plant, machinery and equipment: -€1,877
- Profit (loss) carried forward +€83,446
up €83,446 (+107%), from €77,678 to €161,124
- Tax, wage and social debts +€20,623
up €20,623 (+97.1%), from €21,250 to €41,873
- Accrued charges and deferred income -€4,558
down €4,558 (-100%), from €4,558 to €0
- Trade debts +€2,760
up €2,760 (+668%), from €413 to €3,173
- Gross operating margin +€6,433
up €6,433 (+6.3%), from €102,754 to €109,187
- Taxes +€1,319
up €1,319 (+6.5%), from €20,277 to €21,596
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 | €114,078 | €215,530 | +€101,452 | +88.9% |
| Fixed assets | 21/28 | €5,202 | €2,434 | -€2,768 | -53.2% |
| Tangible fixed assets | 22/27 | €5,202 | €2,434 | -€2,768 | -53.2% |
| Plant, machinery and equipment | 23 | €3,587 | €1,710 | -€1,877 | -52.3% |
| Furniture and vehicles | 24 | €1,614 | €724 | -€891 | -55.2% |
| Current assets | 29/58 | €108,877 | €213,097 | +€104,220 | +95.7% |
| Cash at bank and in hand | 54/58 | €102,615 | €202,423 | +€99,808 | +97.3% |
| Deferred charges and accrued income | 490/1 | €6,262 | €10,674 | +€4,411 | +70.4% |
| Total equity and liabilities | 10/49 | €114,078 | €215,530 | +€101,452 | +88.9% |
| Equity | 10/15 | €80,678 | €164,124 | +€83,446 | +103% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,678 | €161,124 | +€83,446 | +107% |
| Amounts payable | 17/49 | €33,401 | €51,407 | +€18,006 | +53.9% |
| Amounts payable within one year | 42/48 | €28,843 | €51,407 | +€22,564 | +78.2% |
| Trade debts | 44 | €413 | €3,173 | +€2,760 | +668% |
| Suppliers | 440/4 | €413 | €3,173 | +€2,760 | +668% |
| Taxes, remuneration and social security | 45 | €21,250 | €41,873 | +€20,623 | +97.1% |
| Taxes | 450/3 | €21,250 | €41,873 | +€20,623 | +97.1% |
| Other amounts payable | 47/48 | €7,180 | €6,361 | -€819 | -11.4% |
| Accrued charges and deferred income | 492/3 | €4,558 | €0 | -€4,558 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,102 | €2,768 | -€334 | -10.8% |
| Other operating charges | 640/8 | €557 | €236 | -€321 | -57.7% |
| Gross operating margin | 9900 | €102,754 | €109,187 | +€6,433 | +6.3% |
| Operating profit (loss) | 9901 | €99,095 | €106,183 | +€7,088 | +7.2% |
| Financial charges | 65/66B | €1,140 | €1,142 | +€1 | +0.1% |
| Recurring financial charges | 65 | €1,140 | €1,142 | +€1 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €97,955 | €105,042 | +€7,087 | +7.2% |
| Income taxes | 67/77 | €20,277 | €21,596 | +€1,319 | +6.5% |
| Profit (loss) for the period | 9904 | €77,678 | €83,446 | +€5,768 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €77,678 | €83,446 | +€5,768 | +7.4% |
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 19 October 2026 via checked.be.