DOKTER SIGRID JONG: 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 SIGRID JONG
Largest movements
- Cash -€36,500
down €36,500 (-87.6%), from €41,679 to €5,179
mainly Contributions, distributions and other (-€140,000) and Receivables within one year (-€3,041)
- Tangible fixed assets -€21,326
down €21,326 (-27.9%), from €76,370 to €55,044
of which Furniture and vehicles: -€15,934
- Deferred charges and accrued income -€16,826
down €16,826 (-91.1%), from €18,470 to €1,645
- Intangible fixed assets -€5,978
down €5,978 (-100%), from €5,978 to €0
- Receivables within one year +€3,041
up €3,041 (+27.4%), from €11,118 to €14,159
of which Other amounts receivable: +€1,871
- Reserves -€111,762
down €111,762 (-99.8%), from €112,034 to €271
- Other debts +€24,506
up €24,506 (+17,067%), from €144 to €24,650
- Accrued charges and deferred income +€4,486
up €4,486 (+21.8%), from €20,577 to €25,062
- Tax, wage and social debts +€4,350
up €4,350 (+193%), from €2,250 to €6,600
- Financial income -€17,251
down €17,251 (-100.0%), from €17,251 to €0
of which Non-recurring financial income: -€17,250
- Gross operating margin +€10,098
up €10,098 (+17.9%), from €56,305 to €66,403
- Depreciation -€5,905
down €5,905 (-17.8%), from €33,208 to €27,303
- Taxes +€2,479
up €2,479 (+32.9%), from €7,530 to €10,009
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 | €153,614 | €76,027 | -€77,588 | -50.5% |
| Fixed assets | 21/28 | €82,347 | €55,044 | -€27,303 | -33.2% |
| Intangible fixed assets | 21 | €5,978 | €0 | -€5,978 | -100% |
| Tangible fixed assets | 22/27 | €76,370 | €55,044 | -€21,326 | -27.9% |
| Land and buildings | 22 | €10,328 | €6,951 | -€3,377 | -32.7% |
| Plant, machinery and equipment | 23 | €4,969 | €2,954 | -€2,015 | -40.6% |
| Furniture and vehicles | 24 | €61,073 | €45,139 | -€15,934 | -26.1% |
| Current assets | 29/58 | €71,267 | €20,983 | -€50,284 | -70.6% |
| Amounts receivable within one year | 40/41 | €11,118 | €14,159 | +€3,041 | +27.4% |
| Trade receivables | 40 | €1,000 | €2,170 | +€1,170 | +117% |
| Other amounts receivable | 41 | €10,118 | €11,989 | +€1,871 | +18.5% |
| Cash at bank and in hand | 54/58 | €41,679 | €5,179 | -€36,500 | -87.6% |
| Deferred charges and accrued income | 490/1 | €18,470 | €1,645 | -€16,826 | -91.1% |
| Total equity and liabilities | 10/49 | €153,614 | €76,027 | -€77,588 | -50.5% |
| Equity | 10/15 | €130,634 | €18,871 | -€111,762 | -85.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €112,034 | €271 | -€111,762 | -99.8% |
| Distributable reserves | 133 | €112,034 | €271 | -€111,762 | -99.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €22,981 | €57,155 | +€34,175 | +149% |
| Amounts payable within one year | 42/48 | €2,404 | €32,093 | +€29,689 | +1,235% |
| Trade debts | 44 | €11 | €843 | +€833 | +7,833% |
| Suppliers | 440/4 | €11 | €843 | +€833 | +7,833% |
| Taxes, remuneration and social security | 45 | €2,250 | €6,600 | +€4,350 | +193% |
| Taxes | 450/3 | €2,250 | €6,600 | +€4,350 | +193% |
| Other amounts payable | 47/48 | €144 | €24,650 | +€24,506 | +17,067% |
| Accrued charges and deferred income | 492/3 | €20,577 | €25,062 | +€4,486 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,208 | €27,303 | -€5,905 | -17.8% |
| Other operating charges | 640/8 | €916 | €633 | -€283 | -30.9% |
| Gross operating margin | 9900 | €56,305 | €66,403 | +€10,098 | +17.9% |
| Operating profit (loss) | 9901 | €22,181 | €38,466 | +€16,285 | +73.4% |
| Financial income | 75/76B | €17,251 | €0 | -€17,251 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -95.2% |
| Non-recurring financial income | 76B | €17,250 | €0 | -€17,250 | -100% |
| Financial charges | 65/66B | €448 | €219 | -€229 | -51.1% |
| Recurring financial charges | 65 | €448 | €219 | -€229 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €38,984 | €38,247 | -€737 | -1.9% |
| Income taxes | 67/77 | €7,530 | €10,009 | +€2,479 | +32.9% |
| Profit (loss) for the period | 9904 | €31,453 | €28,238 | -€3,216 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,453 | €28,238 | -€3,216 | -10.2% |
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 21 October 2026 via checked.be.