Dokter PETER BOMANS: 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 PETER BOMANS
Largest movements
- Cash +€56,713
up €56,713 (+120%), from €47,153 to €103,866
mainly Net result for the year (+€61,251) and Receivables within one year (+€21,191)
- Current investments +€29,334
up €29,334 (+11.2%), from €262,250 to €291,584
- Receivables within one year -€21,191
down €21,191 (-23.2%), from €91,430 to €70,240
of which Other amounts receivable: -€16,360
- Reserves +€61,251
up €61,251 (+18.0%), from €340,289 to €401,540
of which Distributable reserves: +€61,251
- Current portion of long-term debt +€17,626
new in 2025: €17,626
- Short-term financial debts -€17,157
down €17,157 (-100%), from €17,157 to €0
- Accrued charges and deferred income +€8,153
up €8,153 (+17.3%), from €47,224 to €55,377
- Gross operating margin -€5,497
down €5,497 (-5.2%), from €105,801 to €100,305
- Taxes -€1,963
down €1,963 (-7.2%), from €27,220 to €25,257
- Other operating charges +€1,807
up €1,807 (+100%), from €1,799 to €3,606
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 | €423,975 | €491,761 | +€67,786 | +16.0% |
| Fixed assets | 21/28 | €21,460 | €20,372 | -€1,088 | -5.1% |
| Tangible fixed assets | 22/27 | €21,460 | €20,372 | -€1,088 | -5.1% |
| Land and buildings | 22 | €6,219 | €5,324 | -€894 | -14.4% |
| Plant, machinery and equipment | 23 | €7,702 | €6,658 | -€1,044 | -13.6% |
| Furniture and vehicles | 24 | €7,540 | €8,390 | +€850 | +11.3% |
| Current assets | 29/58 | €402,515 | €471,389 | +€68,874 | +17.1% |
| Amounts receivable within one year | 40/41 | €91,430 | €70,240 | -€21,191 | -23.2% |
| Trade receivables | 40 | €61,238 | €56,408 | -€4,831 | -7.9% |
| Other amounts receivable | 41 | €30,192 | €13,832 | -€16,360 | -54.2% |
| Current investments | 50/53 | €262,250 | €291,584 | +€29,334 | +11.2% |
| Cash at bank and in hand | 54/58 | €47,153 | €103,866 | +€56,713 | +120% |
| Deferred charges and accrued income | 490/1 | €1,681 | €5,699 | +€4,018 | +239% |
| Total equity and liabilities | 10/49 | €423,975 | €491,761 | +€67,786 | +16.0% |
| Equity | 10/15 | €352,689 | €413,940 | +€61,251 | +17.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €340,289 | €401,540 | +€61,251 | +18.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €321,539 | €382,790 | +€61,251 | +19.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €71,287 | €77,821 | +€6,535 | +9.2% |
| Amounts payable within one year | 42/48 | €24,063 | €22,445 | -€1,618 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | - | €17,626 | +€17,626 | |
| Financial debts | 43 | €17,157 | €0 | -€17,157 | -100% |
| Credit institutions | 430/8 | €17,157 | €0 | -€17,157 | -100% |
| Trade debts | 44 | €2,460 | €859 | -€1,601 | -65.1% |
| Suppliers | 440/4 | €2,460 | €859 | -€1,601 | -65.1% |
| Taxes, remuneration and social security | 45 | €4,446 | €3,959 | -€486 | -10.9% |
| Taxes | 450/3 | €4,446 | €3,959 | -€486 | -10.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €47,224 | €55,377 | +€8,153 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,107 | €5,825 | -€282 | -4.6% |
| Other operating charges | 640/8 | €1,799 | €3,606 | +€1,807 | +100% |
| Gross operating margin | 9900 | €105,801 | €100,305 | -€5,497 | -5.2% |
| Operating profit (loss) | 9901 | €97,895 | €90,874 | -€7,022 | -7.2% |
| Financial income | 75/76B | €197 | €358 | +€161 | +81.7% |
| Recurring financial income | 75 | €197 | €358 | +€161 | +81.7% |
| Financial charges | 65/66B | €4,192 | €4,723 | +€531 | +12.7% |
| Recurring financial charges | 65 | €4,192 | €4,723 | +€531 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €93,900 | €86,508 | -€7,392 | -7.9% |
| Income taxes | 67/77 | €27,220 | €25,257 | -€1,963 | -7.2% |
| Profit (loss) for the period | 9904 | €66,680 | €61,251 | -€5,428 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,680 | €61,251 | -€5,428 | -8.1% |
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 23 October 2026 via checked.be.