Dr. Blanken: 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.
Dr. Blanken
Largest movements
- Tangible fixed assets -€56,618
down €56,618 (-17.2%), from €330,010 to €273,392
of which Land and buildings: -€49,135
- Deferred charges and accrued income +€49,208
up €49,208 (+688%), from €7,155 to €56,363
- Cash -€10,655
down €10,655 (-70.7%), from €15,064 to €4,410
mainly Deferred charges and accrued income (-€49,208) and Other debts (-€31,398)
- Receivables within one year -€7,081
down €7,081 (-3.3%), from €215,368 to €208,286
of which Other amounts receivable: -€10,648
- Other debts -€31,398
down €31,398 (-39.0%), from €80,449 to €49,052
- Reserves +€22,619
up €22,619 (+7.5%), from €302,138 to €324,757
of which Distributable reserves: +€22,619
- Trade debts -€14,000
down €14,000 (-96.3%), from €14,539 to €538
- Gross operating margin +€22,360
up €22,360 (+30.1%), from €74,317 to €96,677
- Taxes +€10,629
up €10,629 (+240%), from €4,427 to €15,056
- Other operating charges -€3,641
down €3,641 (-63.7%), from €5,718 to €2,077
- Depreciation +€2,245
up €2,245 (+3.7%), from €60,776 to €63,021
- Financial income +€1,265
up €1,265 (+24.9%), from €5,086 to €6,351
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 | €690,295 | €665,149 | -€25,147 | -3.6% |
| Fixed assets | 21/28 | €330,010 | €273,392 | -€56,618 | -17.2% |
| Tangible fixed assets | 22/27 | €330,010 | €273,392 | -€56,618 | -17.2% |
| Land and buildings | 22 | €298,958 | €249,823 | -€49,135 | -16.4% |
| Plant, machinery and equipment | 23 | €22,983 | €16,473 | -€6,510 | -28.3% |
| Furniture and vehicles | 24 | €8,069 | €7,096 | -€973 | -12.1% |
| Current assets | 29/58 | €360,285 | €391,757 | +€31,472 | +8.7% |
| Amounts receivable after more than one year | 29 | €117,000 | €117,000 | = | 0.0% |
| Other amounts receivable | 291 | €117,000 | €117,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €215,368 | €208,286 | -€7,081 | -3.3% |
| Trade receivables | 40 | - | €3,567 | +€3,567 | |
| Other amounts receivable | 41 | €215,368 | €204,719 | -€10,648 | -4.9% |
| Current investments | 50/53 | €5,698 | €5,698 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,064 | €4,410 | -€10,655 | -70.7% |
| Deferred charges and accrued income | 490/1 | €7,155 | €56,363 | +€49,208 | +688% |
| Total equity and liabilities | 10/49 | €690,295 | €665,149 | -€25,147 | -3.6% |
| Equity | 10/15 | €592,939 | €615,559 | +€22,619 | +3.8% |
| Contributions | 10/11 | €277,908 | €277,908 | = | 0.0% |
| Reserves | 13 | €302,138 | €324,757 | +€22,619 | +7.5% |
| Non-distributable reserves | 130/1 | €28,410 | €28,410 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28,410 | €28,410 | = | 0.0% |
| Distributable reserves | 133 | €273,728 | €296,347 | +€22,619 | +8.3% |
| Profit (loss) carried forward | 14 | €12,894 | €12,894 | = | 0.0% |
| Amounts payable | 17/49 | €97,356 | €49,590 | -€47,766 | -49.1% |
| Amounts payable within one year | 42/48 | €94,988 | €49,590 | -€45,398 | -47.8% |
| Trade debts | 44 | €14,539 | €538 | -€14,000 | -96.3% |
| Suppliers | 440/4 | €14,539 | €538 | -€14,000 | -96.3% |
| Other amounts payable | 47/48 | €80,449 | €49,052 | -€31,398 | -39.0% |
| Accrued charges and deferred income | 492/3 | €2,368 | - | -€2,368 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,776 | €63,021 | +€2,245 | +3.7% |
| Other operating charges | 640/8 | €5,718 | €2,077 | -€3,641 | -63.7% |
| Non-recurring operating charges | 66A | €7,587 | €55 | -€7,532 | -99.3% |
| Gross operating margin | 9900 | €74,317 | €96,677 | +€22,360 | +30.1% |
| Operating profit (loss) | 9901 | €237 | €31,523 | +€31,287 | +13,219% |
| Financial income | 75/76B | €5,086 | €6,351 | +€1,265 | +24.9% |
| Recurring financial income | 75 | €5,086 | €6,351 | +€1,265 | +24.9% |
| Financial charges | 65/66B | €163 | €199 | +€36 | +22.0% |
| Recurring financial charges | 65 | €163 | €199 | +€36 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €5,159 | €37,675 | +€32,516 | +630% |
| Income taxes | 67/77 | €4,427 | €15,056 | +€10,629 | +240% |
| Profit (loss) for the period | 9904 | €732 | €22,619 | +€21,887 | +2,989% |
| Profit (loss) for the period to be appropriated | 9905 | €732 | €22,619 | +€21,887 | +2,989% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.