Dr Claeys Caroline: what changed
Dr Claeys Caroline
Largest movements
- Receivables within one year +€16,111
up €16,111 (+256%), from €6,302 to €22,414
of which Other amounts receivable: +€10,848
- Deferred charges and accrued income -€9,679
down €9,679 (-93.0%), from €10,407 to €728
- Cash -€4,885
down €4,885 (-5.3%), from €92,241 to €87,356
mainly Contributions, distributions and other (-€65,829) and Receivables within one year (-€16,111)
- Tangible fixed assets -€4,686
down €4,686 (-74.5%), from €6,291 to €1,605
No liability line moved by more than 1% of the balance sheet total.
- Financial charges -€3,268
down €3,268 (-98.6%), from €3,313 to €45
- Other operating charges +€2,872
up €2,872 (+384%), from €748 to €3,620
- Gross operating margin -€1,767
down €1,767 (-1.9%), from €92,160 to €90,393
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,241 | €112,102 | -€3,139 | -2.7% |
| Fixed assets | 21/28 | €6,291 | €1,605 | -€4,686 | -74.5% |
| Tangible fixed assets | 22/27 | €6,291 | €1,605 | -€4,686 | -74.5% |
| Furniture and vehicles | 24 | €6,291 | €1,605 | -€4,686 | -74.5% |
| Current assets | 29/58 | €108,950 | €110,497 | +€1,547 | +1.4% |
| Amounts receivable within one year | 40/41 | €6,302 | €22,414 | +€16,111 | +256% |
| Trade receivables | 40 | - | €5,263 | +€5,263 | |
| Other amounts receivable | 41 | €6,302 | €17,150 | +€10,848 | +172% |
| Cash at bank and in hand | 54/58 | €92,241 | €87,356 | -€4,885 | -5.3% |
| Deferred charges and accrued income | 490/1 | €10,407 | €728 | -€9,679 | -93.0% |
| Total equity and liabilities | 10/49 | €115,241 | €112,102 | -€3,139 | -2.7% |
| Equity | 10/15 | €67,829 | €66,908 | -€921 | -1.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €65,829 | €64,908 | -€921 | -1.4% |
| Distributable reserves | 133 | €65,829 | €64,908 | -€921 | -1.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,412 | €45,194 | -€2,218 | -4.7% |
| Amounts payable within one year | 42/48 | €46,712 | €45,194 | -€1,518 | -3.2% |
| Trade debts | 44 | €1,604 | €630 | -€973 | -60.7% |
| Suppliers | 440/4 | €1,604 | €630 | -€973 | -60.7% |
| Taxes, remuneration and social security | 45 | €3,116 | €3,269 | +€152 | +4.9% |
| Taxes | 450/3 | €980 | €1,091 | +€111 | +11.3% |
| Remuneration and social security | 454/9 | €2,136 | €2,178 | +€41 | +1.9% |
| Other amounts payable | 47/48 | €41,992 | €41,295 | -€697 | -1.7% |
| Accrued charges and deferred income | 492/3 | €700 | €0 | -€700 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,686 | €4,686 | = | 0.0% |
| Other operating charges | 640/8 | €748 | €3,620 | +€2,872 | +384% |
| Gross operating margin | 9900 | €92,160 | €90,393 | -€1,767 | -1.9% |
| Operating profit (loss) | 9901 | €86,726 | €82,087 | -€4,639 | -5.3% |
| Financial income | 75/76B | €175 | €957 | +€782 | +447% |
| Recurring financial income | 75 | €175 | €957 | +€782 | +447% |
| Financial charges | 65/66B | €3,313 | €45 | -€3,268 | -98.6% |
| Recurring financial charges | 65 | €3,313 | €45 | -€3,268 | -98.6% |
| Profit (loss) for the period before taxes | 9903 | €83,589 | €82,999 | -€590 | -0.7% |
| Income taxes | 67/77 | €17,760 | €18,091 | +€331 | +1.9% |
| Profit (loss) for the period | 9904 | €65,829 | €64,908 | -€921 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,829 | €64,908 | -€921 | -1.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.