Dokter Tans Céline: 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 Tans Céline
Largest movements
- Cash -€29,278
down €29,278 (-57.4%), from €51,041 to €21,763
mainly Other debts (-€100,156) and Receivables within one year (-€7,126)
- Receivables within one year +€7,126
up €7,126 (+563%), from €1,265 to €8,391
of which Other amounts receivable: +€8,391
- Deferred charges and accrued income -€5,756
down €5,756 (-35.1%), from €16,413 to €10,657
- Intangible fixed assets -€4,200
down €4,200 (-14.3%), from €29,400 to €25,200
- Tangible fixed assets -€2,575
down €2,575 (-25.7%), from €10,019 to €7,444
of which Furniture and vehicles: -€3,495
- Other debts -€100,156
no longer reported in 2025 (was €100,156)
- Profit (loss) carried forward +€68,146
new in 2025: €68,146
- Tax, wage and social debts -€2,706
no longer reported in 2025 (was €2,706)
- Gross operating margin +€3,659
up €3,659 (+4.0%), from €92,618 to €96,277
- Depreciation -€2,352
down €2,352 (-22.6%), from €10,406 to €8,054
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 | €108,138 | €73,455 | -€34,683 | -32.1% |
| Fixed assets | 21/28 | €39,419 | €32,644 | -€6,775 | -17.2% |
| Intangible fixed assets | 21 | €29,400 | €25,200 | -€4,200 | -14.3% |
| Tangible fixed assets | 22/27 | €10,019 | €7,444 | -€2,575 | -25.7% |
| Plant, machinery and equipment | 23 | €0 | €920 | +€920 | +4,602,000% |
| Furniture and vehicles | 24 | €10,019 | €6,524 | -€3,495 | -34.9% |
| Current assets | 29/58 | €68,719 | €40,811 | -€27,908 | -40.6% |
| Amounts receivable within one year | 40/41 | €1,265 | €8,391 | +€7,126 | +563% |
| Trade receivables | 40 | €1,265 | - | -€1,265 | |
| Other amounts receivable | 41 | - | €8,391 | +€8,391 | |
| Cash at bank and in hand | 54/58 | €51,041 | €21,763 | -€29,278 | -57.4% |
| Deferred charges and accrued income | 490/1 | €16,413 | €10,657 | -€5,756 | -35.1% |
| Total equity and liabilities | 10/49 | €108,138 | €73,455 | -€34,683 | -32.1% |
| Equity | 10/15 | €3,920 | €72,066 | +€68,146 | +1,738% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €2,920 | €2,920 | = | 0.0% |
| Distributable reserves | 133 | €2,920 | €2,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €68,146 | +€68,146 | |
| Amounts payable | 17/49 | €104,218 | €1,389 | -€102,829 | -98.7% |
| Amounts payable within one year | 42/48 | €104,218 | €1,389 | -€102,829 | -98.7% |
| Trade debts | 44 | €1,356 | €1,389 | +€33 | +2.4% |
| Suppliers | 440/4 | €1,356 | €1,389 | +€33 | +2.4% |
| Taxes, remuneration and social security | 45 | €2,706 | - | -€2,706 | |
| Taxes | 450/3 | €2,706 | - | -€2,706 | |
| Other amounts payable | 47/48 | €100,156 | - | -€100,156 | |
| Non-recurring operating income | 76A | €427 | - | -€427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,406 | €8,054 | -€2,352 | -22.6% |
| Other operating charges | 640/8 | €838 | €693 | -€145 | -17.4% |
| Gross operating margin | 9900 | €92,618 | €96,277 | +€3,659 | +4.0% |
| Operating profit (loss) | 9901 | €81,374 | €87,531 | +€6,156 | +7.6% |
| Financial income | 75/76B | €5 | €38 | +€33 | +621% |
| Recurring financial income | 75 | €5 | €38 | +€33 | +621% |
| Financial charges | 65/66B | €260 | €151 | -€110 | -42.1% |
| Recurring financial charges | 65 | €260 | €151 | -€110 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €81,119 | €87,418 | +€6,299 | +7.8% |
| Income taxes | 67/77 | €18,706 | €19,272 | +€565 | +3.0% |
| Profit (loss) for the period | 9904 | €62,413 | €68,146 | +€5,734 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,413 | €68,146 | +€5,734 | +9.2% |
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 26 October 2026 via checked.be.