Dr. Bijnens: what changed
Two fiscal 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.
Dr. Bijnens
Largest movements
- Cash +€66,045
up €66,045 (+396.5%), from €16,655 to €82,700
mainly Net result for the year (+€61,301) and Tax, wage and social debts (+€12,658)
- Tangible fixed assets +€3,814
up €3,814 (+191.2%), from €1,995 to €5,810
of which Furniture and vehicles: +€2,184
- Deferred charges and accrued income +€1,791
up €1,791 (+171.6%), from €1,044 to €2,835
- Reserves +€59,635
up €59,635 (+479.6%), from €12,433 to €72,068
- Tax, wage and social debts +€12,658
up €12,658 (+356.3%), from €3,552 to €16,210
- Gross operating margin +€60,354
up €60,354 (+330.4%), from €18,266 to €78,620
- Taxes +€12,722
up €12,722 (+358.1%), from €3,552 to €16,274
- Depreciation +€920
up €920 (+733.0%), from €126 to €1,046
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.
Cash bridge derived
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 | €19,694 | €92,138 | +€72,444 | +367.8% |
| Fixed assets | 21/28 | €1,995 | €5,810 | +€3,814 | +191.2% |
| Tangible fixed assets | 22/27 | €1,995 | €5,810 | +€3,814 | +191.2% |
| Plant, machinery and equipment | 23 | €1,995 | €3,625 | +€1,630 | +81.7% |
| Furniture and vehicles | 24 | - | €2,184 | +€2,184 | |
| Current assets | 29/58 | €17,699 | €86,329 | +€68,630 | +387.8% |
| Amounts receivable within one year | 40/41 | - | €794 | +€794 | |
| Trade receivables | 40 | - | €140 | +€140 | |
| Other amounts receivable | 41 | - | €653 | +€653 | |
| Cash at bank and in hand | 54/58 | €16,655 | €82,700 | +€66,045 | +396.5% |
| Deferred charges and accrued income | 490/1 | €1,044 | €2,835 | +€1,791 | +171.6% |
| Total equity and liabilities | 10/49 | €19,694 | €92,138 | +€72,444 | +367.8% |
| Equity | 10/15 | €12,533 | €72,168 | +€59,635 | +475.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €12,433 | €72,068 | +€59,635 | +479.6% |
| Distributable reserves | 133 | €12,433 | €72,068 | +€59,635 | +479.6% |
| Amounts payable | 17/49 | €7,161 | €19,970 | +€12,809 | +178.9% |
| Amounts payable within one year | 42/48 | €5,270 | €17,876 | +€12,606 | +239.2% |
| Taxes, remuneration and social security | 45 | €3,552 | €16,210 | +€12,658 | +356.3% |
| Taxes | 450/3 | €3,552 | €16,210 | +€12,658 | +356.3% |
| Other amounts payable | 47/48 | €1,718 | €1,666 | -€52 | -3.0% |
| Accrued charges and deferred income | 492/3 | €1,891 | €2,094 | +€204 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126 | €1,046 | +€920 | +733.0% |
| Other operating charges | 640/8 | €427 | €186 | -€242 | -56.6% |
| Gross operating margin | 9900 | €18,266 | €78,620 | +€60,354 | +330.4% |
| Operating profit (loss) | 9901 | €17,713 | €77,389 | +€59,676 | +336.9% |
| Financial income | 75/76B | €2 | €231 | +€229 | +11057.0% |
| Recurring financial income | 75 | €2 | €231 | +€229 | +11057.0% |
| Financial charges | 65/66B | €11 | €45 | +€34 | +300.0% |
| Recurring financial charges | 65 | €11 | €45 | +€34 | +300.0% |
| Profit (loss) for the period before taxes | 9903 | €17,704 | €77,575 | +€59,871 | +338.2% |
| Income taxes | 67/77 | €3,552 | €16,274 | +€12,722 | +358.1% |
| Profit (loss) for the period | 9904 | €14,151 | €61,301 | +€47,149 | +333.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,151 | €61,301 | +€47,149 | +333.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.