DOKTER STEFANIE DEVRIENDT: 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 STEFANIE DEVRIENDT
Largest movements
- Cash -€16,921
down €16,921 (-21.9%), from €77,393 to €60,472
mainly Contributions, distributions and other (-€62,500) and Receivables within one year (-€10,325)
- Receivables within one year +€10,325
new in 2025: €10,325
- Current investments +€4,500
new in 2025: €4,500
- Reserves +€10,000
up €10,000 (+16.0%), from €62,500 to €72,500
- Other debts -€9,062
down €9,062 (-99.0%), from €9,152 to €89
- Tax, wage and social debts -€2,409
down €2,409 (-43.9%), from €5,484 to €3,075
- Gross operating margin +€23,647
up €23,647 (+33.6%), from €70,376 to €94,023
- Taxes +€5,087
up €5,087 (+34.9%), from €14,594 to €19,680
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 | €84,414 | €82,131 | -€2,283 | -2.7% |
| Fixed assets | 21/28 | €1,684 | €1,023 | -€661 | -39.2% |
| Tangible fixed assets | 22/27 | €1,514 | €853 | -€661 | -43.7% |
| Furniture and vehicles | 24 | €1,514 | €853 | -€661 | -43.7% |
| Financial fixed assets | 28 | €170 | €170 | = | 0.0% |
| Current assets | 29/58 | €82,730 | €81,108 | -€1,622 | -2.0% |
| Amounts receivable within one year | 40/41 | - | €10,325 | +€10,325 | |
| Other amounts receivable | 41 | - | €10,325 | +€10,325 | |
| Current investments | 50/53 | - | €4,500 | +€4,500 | |
| Cash at bank and in hand | 54/58 | €77,393 | €60,472 | -€16,921 | -21.9% |
| Deferred charges and accrued income | 490/1 | €5,337 | €5,811 | +€474 | +8.9% |
| Total equity and liabilities | 10/49 | €84,414 | €82,131 | -€2,283 | -2.7% |
| Equity | 10/15 | €68,989 | €78,859 | +€9,869 | +14.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €62,500 | €72,500 | +€10,000 | +16.0% |
| Distributable reserves | 133 | €62,500 | €72,500 | +€10,000 | +16.0% |
| Profit (loss) carried forward | 14 | €1,489 | €1,359 | -€131 | -8.8% |
| Amounts payable | 17/49 | €15,424 | €3,272 | -€12,152 | -78.8% |
| Amounts payable within one year | 42/48 | €14,757 | €3,272 | -€11,485 | -77.8% |
| Trade debts | 44 | €122 | €108 | -€14 | -11.5% |
| Suppliers | 440/4 | €122 | €108 | -€14 | -11.5% |
| Taxes, remuneration and social security | 45 | €5,484 | €3,075 | -€2,409 | -43.9% |
| Taxes | 450/3 | €5,484 | €3,075 | -€2,409 | -43.9% |
| Other amounts payable | 47/48 | €9,152 | €89 | -€9,062 | -99.0% |
| Accrued charges and deferred income | 492/3 | €667 | - | -€667 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,271 | €661 | -€610 | -48.0% |
| Other operating charges | 640/8 | €729 | €1,098 | +€369 | +50.7% |
| Gross operating margin | 9900 | €70,376 | €94,023 | +€23,647 | +33.6% |
| Operating profit (loss) | 9901 | €68,376 | €92,264 | +€23,888 | +34.9% |
| Financial charges | 65/66B | €1,034 | €214 | -€819 | -79.3% |
| Recurring financial charges | 65 | €1,034 | €214 | -€819 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | €67,343 | €92,050 | +€24,707 | +36.7% |
| Income taxes | 67/77 | €14,594 | €19,680 | +€5,087 | +34.9% |
| Profit (loss) for the period | 9904 | €52,749 | €72,369 | +€19,620 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,749 | €72,369 | +€19,620 | +37.2% |
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 22 October 2026 via checked.be.