Dr. BLOM - Dr. DESTOOP: 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. BLOM - Dr. DESTOOP
Largest movements
- Cash +€440,995
up €440,995 (+64.0%), from €688,963 to €1.1m
mainly Other debts (+€348,883) and Net result for the year (+€342,948)
- Receivables within one year -€274,591
down €274,591 (-100%), from €274,591 to €0
- Current investments -€174,295
down €174,295 (-41.0%), from €425,138 to €250,843
- Tangible fixed assets -€34,726
down €34,726 (-33.1%), from €104,993 to €70,268
of which Furniture and vehicles: -€34,406
- Deferred charges and accrued income -€23,263
down €23,263 (-12.9%), from €180,946 to €157,683
- Reserves -€391,380
down €391,380 (-28.6%), from €1.4m to €977,071
- Other debts +€348,883
up €348,883 (+162%), from €215,175 to €564,058
- Gross operating margin -€15,118
down €15,118 (-2.7%), from €553,902 to €538,784
- Depreciation -€13,144
down €13,144 (-25.8%), from €50,855 to €37,711
- Financial income -€12,261
down €12,261 (-94.6%), from €12,964 to €703
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 | €1,674,631 | €1,608,751 | -€65,880 | -3.9% |
| Fixed assets | 21/28 | €104,993 | €70,268 | -€34,726 | -33.1% |
| Tangible fixed assets | 22/27 | €104,993 | €70,268 | -€34,726 | -33.1% |
| Furniture and vehicles | 24 | €101,506 | €67,101 | -€34,406 | -33.9% |
| Other tangible fixed assets | 26 | €3,487 | €3,167 | -€320 | -9.2% |
| Current assets | 29/58 | €1,569,638 | €1,538,484 | -€31,154 | -2.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €274,591 | €0 | -€274,591 | -100% |
| Other amounts receivable | 41 | €274,591 | €0 | -€274,591 | -100% |
| Current investments | 50/53 | €425,138 | €250,843 | -€174,295 | -41.0% |
| Cash at bank and in hand | 54/58 | €688,963 | €1,129,958 | +€440,995 | +64.0% |
| Deferred charges and accrued income | 490/1 | €180,946 | €157,683 | -€23,263 | -12.9% |
| Total equity and liabilities | 10/49 | €1,674,631 | €1,608,751 | -€65,880 | -3.9% |
| Equity | 10/15 | €1,390,136 | €983,271 | -€406,865 | -29.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,368,451 | €977,071 | -€391,380 | -28.6% |
| Distributable reserves | 133 | €1,368,451 | €977,071 | -€391,380 | -28.6% |
| Profit (loss) carried forward | 14 | €15,485 | €0 | -€15,485 | -100% |
| Amounts payable | 17/49 | €284,495 | €625,481 | +€340,985 | +120% |
| Amounts payable within one year | 42/48 | €284,495 | €625,258 | +€340,763 | +120% |
| Trade debts | 44 | €6,417 | €3,027 | -€3,390 | -52.8% |
| Suppliers | 440/4 | €6,417 | €3,027 | -€3,390 | -52.8% |
| Taxes, remuneration and social security | 45 | €62,904 | €58,174 | -€4,730 | -7.5% |
| Taxes | 450/3 | €62,904 | €58,174 | -€4,730 | -7.5% |
| Other amounts payable | 47/48 | €215,175 | €564,058 | +€348,883 | +162% |
| Accrued charges and deferred income | 492/3 | - | €222 | +€222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,855 | €37,711 | -€13,144 | -25.8% |
| Other operating charges | 640/8 | €3,183 | €2,991 | -€192 | -6.0% |
| Gross operating margin | 9900 | €553,902 | €538,784 | -€15,118 | -2.7% |
| Operating profit (loss) | 9901 | €499,864 | €498,082 | -€1,782 | -0.4% |
| Financial income | 75/76B | €12,964 | €703 | -€12,261 | -94.6% |
| Recurring financial income | 75 | €12,964 | €703 | -€12,261 | -94.6% |
| Financial charges | 65/66B | €289 | €300 | +€10 | +3.6% |
| Recurring financial charges | 65 | €289 | €300 | +€10 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €512,538 | €498,485 | -€14,053 | -2.7% |
| Income taxes | 67/77 | €159,994 | €155,537 | -€4,457 | -2.8% |
| Profit (loss) for the period | 9904 | €352,544 | €342,948 | -€9,597 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €352,544 | €342,948 | -€9,597 | -2.7% |
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 19 October 2026 via checked.be.