Dr. Cols Isabelle: what changed
What changed
Dr. Cols Isabelle
filed annual accounts (NBB)
Net result for the year
€138,812
2024 · €107,304+€31,508
Equity
€159,272
2024 · €127,764+€31,508
Cash
€84,862
2024 · €47,717+€37,145
Balance sheet total
€390,295
2024 · €294,494+€95,801
Largest movements
Assets
- Cash +€37,145
up €37,145 (+77.8%), from €47,717 to €84,862
mainly Net result for the year (+€138,812) and Other debts (+€41,386)
- Tangible fixed assets +€31,293
up €31,293 (+14.4%), from €217,636 to €248,929
of which Furniture and vehicles: +€61,741
- Receivables within one year +€27,363
up €27,363 (+93.9%), from €29,142 to €56,504
of which Trade receivables: +€31,826
Equity and liabilities
- Other debts +€41,386
up €41,386 (+73.9%), from €56,013 to €97,399
- Reserves +€31,508
up €31,508 (+28.9%), from €109,164 to €140,672
of which Distributable reserves: +€31,508
- Debts after one year +€13,393
up €13,393 (+22.1%), from €60,680 to €74,073
- Tax, wage and social debts +€7,759
up €7,759 (+1,604%), from €484 to €8,243
Income statement
- Gross operating margin +€53,119
up €53,119 (+29.7%), from €179,050 to €232,169
- Depreciation +€10,916
up €10,916 (+36.4%), from €29,967 to €40,883
- Taxes +€8,745
up €8,745 (+26.2%), from €33,427 to €42,172
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.
Result 2024
€107,304
Gross operating margin
+€53,119
Depreciation
-€10,916
Other operating charges
+€1,972
Other operating items
-€666
Financial income
-€1,173
Financial charges
-€2,083
Taxes
-€8,745
Result 2025
€138,812
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€202,480
Investment
-€72,176
Financing
-€93,159
Cash 2024
€47,717
From operations (derived)
+€202,480
Net result for the year
+€138,812
Depreciation
+€40,883
Receivables within one year
-€27,363
Trade debts
+€1,004
Tax, wage and social debts
+€7,759
Other debts
+€41,386
Investment (derived)
-€72,176
Investment in fixed assets (net)
-€72,176
Financing
-€93,159
Debts after one year
+€13,393
Current portion of long-term debt
+€751
Contributions, distributions and other
-€107,304
Cash 2025
€84,862
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €294,494 | €390,295 | +€95,801 | +32.5% |
| Fixed assets | 21/28 | €217,636 | €248,929 | +€31,293 | +14.4% |
| Tangible fixed assets | 22/27 | €217,636 | €248,929 | +€31,293 | +14.4% |
| Land and buildings | 22 | €184,105 | €167,368 | -€16,737 | -9.1% |
| Plant, machinery and equipment | 23 | €21,664 | €10,239 | -€11,426 | -52.7% |
| Furniture and vehicles | 24 | €1,201 | €62,942 | +€61,741 | +5,141% |
| Other tangible fixed assets | 26 | €10,665 | €8,380 | -€2,285 | -21.4% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €76,858 | €141,366 | +€64,508 | +83.9% |
| Amounts receivable within one year | 40/41 | €29,142 | €56,504 | +€27,363 | +93.9% |
| Trade receivables | 40 | €17,493 | €49,319 | +€31,826 | +182% |
| Other amounts receivable | 41 | €11,649 | €7,185 | -€4,463 | -38.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €47,717 | €84,862 | +€37,145 | +77.8% |
| Total equity and liabilities | 10/49 | €294,494 | €390,295 | +€95,801 | +32.5% |
| Equity | 10/15 | €127,764 | €159,272 | +€31,508 | +24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €109,164 | €140,672 | +€31,508 | +28.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €107,304 | €138,812 | +€31,508 | +29.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €166,730 | €231,024 | +€64,293 | +38.6% |
| Amounts payable after more than one year | 17 | €60,680 | €74,073 | +€13,393 | +22.1% |
| Financial debts | 170/4 | €60,680 | €74,073 | +€13,393 | +22.1% |
| Amounts payable within one year | 42/48 | €106,050 | €156,950 | +€50,900 | +48.0% |
| Current portion of amounts payable after more than one year | 42 | €49,553 | €50,305 | +€751 | +1.5% |
| Trade debts | 44 | €0 | €1,004 | +€1,004 | |
| Suppliers | 440/4 | €0 | €1,004 | +€1,004 | |
| Taxes, remuneration and social security | 45 | €484 | €8,243 | +€7,759 | +1,604% |
| Taxes | 450/3 | €484 | €8,243 | +€7,759 | +1,604% |
| Other amounts payable | 47/48 | €56,013 | €97,399 | +€41,386 | +73.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,967 | €40,883 | +€10,916 | +36.4% |
| Other operating charges | 640/8 | €4,888 | €2,916 | -€1,972 | -40.3% |
| Non-recurring operating charges | 66A | - | €666 | +€666 | |
| Gross operating margin | 9900 | €179,050 | €232,169 | +€53,119 | +29.7% |
| Operating profit (loss) | 9901 | €144,196 | €187,705 | +€43,509 | +30.2% |
| Financial income | 75/76B | €1,173 | €0 | -€1,173 | -100.0% |
| Recurring financial income | 75 | €1,173 | €0 | -€1,173 | -100.0% |
| Financial charges | 65/66B | €4,638 | €6,721 | +€2,083 | +44.9% |
| Recurring financial charges | 65 | €4,215 | €6,721 | +€2,506 | +59.4% |
| Non-recurring financial charges | 66B | €423 | €0 | -€423 | -100% |
| Profit (loss) for the period before taxes | 9903 | €140,731 | €180,984 | +€40,253 | +28.6% |
| Income taxes | 67/77 | €33,427 | €42,172 | +€8,745 | +26.2% |
| Profit (loss) for the period | 9904 | €107,304 | €138,812 | +€31,508 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €107,304 | €138,812 | +€31,508 | +29.4% |
Next steps
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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.