Dokter Wouter Van Deun: 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 Wouter Van Deun
Largest movements
- Cash -€198,741
down €198,741 (-62.7%), from €316,971 to €118,230
mainly Contributions, distributions and other (-€304,800) and Tax, wage and social debts (-€110,167)
- Receivables within one year -€68,658
down €68,658 (-8.7%), from €791,091 to €722,433
of which Trade receivables: -€66,643
- Tangible fixed assets +€59,772
up €59,772 (+11.6%), from €515,935 to €575,707
of which Land and buildings: +€65,683
- Tax, wage and social debts -€110,167
down €110,167 (-62.8%), from €175,489 to €65,322
of which Taxes: -€107,514
- Trade debts -€99,266
down €99,266 (-87.4%), from €113,615 to €14,349
- Gross operating margin +€77,484
up €77,484 (+13.9%), from €557,098 to €634,583
- Staff costs +€46,484
up €46,484 (+47.0%), from €98,845 to €145,329
- Other operating charges -€10,004
down €10,004 (-41.5%), from €24,094 to €14,090
- Depreciation +€8,190
up €8,190 (+27.8%), from €29,453 to €37,644
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,633,069 | €1,416,370 | -€216,699 | -13.3% |
| Fixed assets | 21/28 | €515,935 | €575,707 | +€59,772 | +11.6% |
| Tangible fixed assets | 22/27 | €515,935 | €575,707 | +€59,772 | +11.6% |
| Land and buildings | 22 | €470,125 | €535,808 | +€65,683 | +14.0% |
| Plant, machinery and equipment | 23 | €45,810 | €35,802 | -€10,008 | -21.8% |
| Furniture and vehicles | 24 | - | €4,097 | +€4,097 | |
| Current assets | 29/58 | €1,117,134 | €840,663 | -€276,471 | -24.7% |
| Amounts receivable within one year | 40/41 | €791,091 | €722,433 | -€68,658 | -8.7% |
| Trade receivables | 40 | €121,349 | €54,706 | -€66,643 | -54.9% |
| Other amounts receivable | 41 | €669,742 | €667,727 | -€2,015 | -0.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €316,971 | €118,230 | -€198,741 | -62.7% |
| Deferred charges and accrued income | 490/1 | €9,072 | €0 | -€9,072 | -100% |
| Total equity and liabilities | 10/49 | €1,633,069 | €1,416,370 | -€216,699 | -13.3% |
| Equity | 10/15 | €988,498 | €998,984 | +€10,486 | +1.1% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €976,098 | €980,384 | +€4,286 | +0.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €974,238 | €978,524 | +€4,286 | +0.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €644,572 | €417,386 | -€227,185 | -35.2% |
| Amounts payable after more than one year | 17 | €198,383 | €182,297 | -€16,085 | -8.1% |
| Financial debts | 170/4 | €198,383 | €182,297 | -€16,085 | -8.1% |
| Amounts payable within one year | 42/48 | €446,189 | €235,089 | -€211,100 | -47.3% |
| Current portion of amounts payable after more than one year | 42 | €16,085 | €16,085 | = | 0.0% |
| Trade debts | 44 | €113,615 | €14,349 | -€99,266 | -87.4% |
| Suppliers | 440/4 | €113,615 | €14,349 | -€99,266 | -87.4% |
| Taxes, remuneration and social security | 45 | €175,489 | €65,322 | -€110,167 | -62.8% |
| Taxes | 450/3 | €154,240 | €46,726 | -€107,514 | -69.7% |
| Remuneration and social security | 454/9 | €21,248 | €18,596 | -€2,653 | -12.5% |
| Other amounts payable | 47/48 | €141,000 | €139,333 | -€1,667 | -1.2% |
| Remuneration, social security and pensions | 62 | €98,845 | €145,329 | +€46,484 | +47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,453 | €37,644 | +€8,190 | +27.8% |
| Other operating charges | 640/8 | €24,094 | €14,090 | -€10,004 | -41.5% |
| Gross operating margin | 9900 | €557,098 | €634,583 | +€77,484 | +13.9% |
| Operating profit (loss) | 9901 | €404,706 | €437,520 | +€32,814 | +8.1% |
| Financial income | 75/76B | €1,398 | €825 | -€573 | -41.0% |
| Recurring financial income | 75 | €1,398 | €825 | -€573 | -41.0% |
| Financial charges | 65/66B | €6,144 | €6,524 | +€380 | +6.2% |
| Recurring financial charges | 65 | €6,144 | €6,524 | +€380 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €399,960 | €431,822 | +€31,862 | +8.0% |
| Income taxes | 67/77 | €122,242 | €116,536 | -€5,706 | -4.7% |
| Profit (loss) for the period | 9904 | €277,718 | €315,286 | +€37,568 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €277,718 | €315,286 | +€37,568 | +13.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.