Dr. Bocklandt Caroline: 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. Bocklandt Caroline
Largest movements
- Cash +€65,934
up €65,934 (+45.4%), from €145,106 to €211,040
mainly Net result for the year (+€162,630) and Other debts (+€103,456)
- Tangible fixed assets -€32,455
down €32,455 (-2.9%), from €1.1m to €1.1m
of which Land and buildings: -€22,378
- Debts after one year -€123,125
down €123,125 (-42.1%), from €292,331 to €169,206
- Other debts +€103,456
up €103,456 (+179%), from €57,865 to €161,321
- Reserves +€61,244
up €61,244 (+8.0%), from €764,955 to €826,199
- Depreciation -€51,903
down €51,903 (-56.0%), from €92,706 to €40,803
- Taxes +€20,531
up €20,531 (+42.0%), from €48,916 to €69,447
- Gross operating margin +€20,251
up €20,251 (+7.5%), from €271,165 to €291,416
- Financial charges +€6,690
up €6,690 (+70.2%), from €9,526 to €16,216
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,265,160 | €1,299,624 | +€34,464 | +2.7% |
| Fixed assets | 21/28 | €1,106,000 | €1,073,545 | -€32,455 | -2.9% |
| Tangible fixed assets | 22/27 | €1,106,000 | €1,073,545 | -€32,455 | -2.9% |
| Land and buildings | 22 | €1,088,233 | €1,065,855 | -€22,378 | -2.1% |
| Plant, machinery and equipment | 23 | €2,380 | €3,027 | +€647 | +27.2% |
| Furniture and vehicles | 24 | €13,335 | €3,580 | -€9,755 | -73.2% |
| Other tangible fixed assets | 26 | €2,052 | €1,083 | -€969 | -47.2% |
| Current assets | 29/58 | €159,160 | €226,079 | +€66,919 | +42.0% |
| Cash at bank and in hand | 54/58 | €145,106 | €211,040 | +€65,934 | +45.4% |
| Deferred charges and accrued income | 490/1 | €14,054 | €15,039 | +€985 | +7.0% |
| Total equity and liabilities | 10/49 | €1,265,160 | €1,299,624 | +€34,464 | +2.7% |
| Equity | 10/15 | €774,955 | €836,199 | +€61,244 | +7.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €764,955 | €826,199 | +€61,244 | +8.0% |
| Distributable reserves | 133 | €764,955 | €826,199 | +€61,244 | +8.0% |
| Amounts payable | 17/49 | €490,205 | €463,425 | -€26,780 | -5.5% |
| Amounts payable after more than one year | 17 | €292,331 | €169,206 | -€123,125 | -42.1% |
| Financial debts | 170/4 | €292,331 | €169,206 | -€123,125 | -42.1% |
| Amounts payable within one year | 42/48 | €197,307 | €293,597 | +€96,290 | +48.8% |
| Current portion of amounts payable after more than one year | 42 | €132,883 | €123,125 | -€9,758 | -7.3% |
| Trade debts | 44 | €2,643 | €1,739 | -€904 | -34.2% |
| Suppliers | 440/4 | €2,643 | €1,739 | -€904 | -34.2% |
| Taxes, remuneration and social security | 45 | €3,916 | €7,412 | +€3,496 | +89.3% |
| Taxes | 450/3 | €3,916 | €7,412 | +€3,496 | +89.3% |
| Other amounts payable | 47/48 | €57,865 | €161,321 | +€103,456 | +179% |
| Accrued charges and deferred income | 492/3 | €567 | €622 | +€55 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,706 | €40,803 | -€51,903 | -56.0% |
| Other operating charges | 640/8 | €1,562 | €2,320 | +€758 | +48.5% |
| Gross operating margin | 9900 | €271,165 | €291,416 | +€20,251 | +7.5% |
| Operating profit (loss) | 9901 | €176,897 | €248,293 | +€71,396 | +40.4% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €9,526 | €16,216 | +€6,690 | +70.2% |
| Recurring financial charges | 65 | €9,526 | €16,216 | +€6,690 | +70.2% |
| Profit (loss) for the period before taxes | 9903 | €167,376 | €232,077 | +€64,701 | +38.7% |
| Income taxes | 67/77 | €48,916 | €69,447 | +€20,531 | +42.0% |
| Profit (loss) for the period | 9904 | €118,460 | €162,630 | +€44,170 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €118,460 | €162,630 | +€44,170 | +37.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.