Dr. De Borger Hilde BV: what changed
What changed
Dr. De Borger Hilde BV
filed annual accounts (NBB)
Net result for the year
€74,455
2024 · €72,686+€1,769
Equity
€367,703
2024 · €293,248+€74,455
Cash
€123,721
2024 · €80,672+€43,049
Balance sheet total
€408,655
2024 · €339,332+€69,323
Largest movements
Assets
- Cash +€43,049
up €43,049 (+53.4%), from €80,672 to €123,721
mainly Net result for the year (+€74,455) and Depreciation (+€15,543)
- Receivables within one year +€34,239
up €34,239 (+48.0%), from €71,314 to €105,552
- Tangible fixed assets -€8,489
down €8,489 (-4.6%), from €186,403 to €177,914
of which Land and buildings: -€5,316
Equity and liabilities
- Reserves +€74,455
up €74,455 (+27.1%), from €274,648 to €349,103
of which Distributable reserves: +€74,455
- Debts after one year -€5,357
down €5,357 (-17.3%), from €31,032 to €25,675
Income statement
No income-statement line moved by more than 1% of the activity.
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
€72,686
Gross operating margin
+€186
Staff costs
-€162
Depreciation
+€1,102
Other operating charges
-€893
Financial income
+€938
Financial charges
+€141
Taxes
+€457
Result 2025
€74,455
raises the resultlowers the result
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
+€55,302
Investment
-€7,054
Financing
-€5,199
Cash 2024
€80,672
From operations (derived)
+€55,302
Net result for the year
+€74,455
Depreciation
+€15,543
Receivables within one year
-€34,239
Deferred charges and accrued income
-€524
Trade debts
-€902
Tax, wage and social debts
+€968
Investment (derived)
-€7,054
Investment in fixed assets (net)
-€7,054
Financing
-€5,199
Debts after one year
-€5,357
Current portion of long-term debt
+€158
Cash 2025
€123,721
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €339,332 | €408,655 | +€69,323 | +20.4% |
| Fixed assets | 21/28 | €186,403 | €177,914 | -€8,489 | -4.6% |
| Tangible fixed assets | 22/27 | €186,403 | €177,914 | -€8,489 | -4.6% |
| Land and buildings | 22 | €160,763 | €155,447 | -€5,316 | -3.3% |
| Plant, machinery and equipment | 23 | €20,633 | €19,802 | -€831 | -4.0% |
| Furniture and vehicles | 24 | €5,007 | €2,665 | -€2,342 | -46.8% |
| Current assets | 29/58 | €152,929 | €230,741 | +€77,811 | +50.9% |
| Amounts receivable within one year | 40/41 | €71,314 | €105,552 | +€34,239 | +48.0% |
| Other amounts receivable | 41 | €71,314 | €105,552 | +€34,239 | +48.0% |
| Cash at bank and in hand | 54/58 | €80,672 | €123,721 | +€43,049 | +53.4% |
| Deferred charges and accrued income | 490/1 | €944 | €1,468 | +€524 | +55.4% |
| Total equity and liabilities | 10/49 | €339,332 | €408,655 | +€69,323 | +20.4% |
| Equity | 10/15 | €293,248 | €367,703 | +€74,455 | +25.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €274,648 | €349,103 | +€74,455 | +27.1% |
| 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 | €272,788 | €347,243 | +€74,455 | +27.3% |
| Amounts payable | 17/49 | €46,085 | €40,952 | -€5,133 | -11.1% |
| Amounts payable after more than one year | 17 | €31,032 | €25,675 | -€5,357 | -17.3% |
| Financial debts | 170/4 | €31,032 | €25,675 | -€5,357 | -17.3% |
| Amounts payable within one year | 42/48 | €15,053 | €15,277 | +€224 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €5,199 | €5,357 | +€158 | +3.0% |
| Trade debts | 44 | €945 | €43 | -€902 | -95.4% |
| Suppliers | 440/4 | €945 | €43 | -€902 | -95.4% |
| Taxes, remuneration and social security | 45 | €8,909 | €9,877 | +€968 | +10.9% |
| Taxes | 450/3 | €8,909 | €9,877 | +€968 | +10.9% |
| Remuneration, social security and pensions | 62 | €1,934 | €2,097 | +€162 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,645 | €15,543 | -€1,102 | -6.6% |
| Other operating charges | 640/8 | €2,609 | €3,502 | +€893 | +34.2% |
| Gross operating margin | 9900 | €121,164 | €121,350 | +€186 | +0.2% |
| Operating profit (loss) | 9901 | €99,975 | €100,208 | +€233 | +0.2% |
| Financial income | 75/76B | €3,390 | €4,329 | +€938 | +27.7% |
| Recurring financial income | 75 | €3,390 | €4,329 | +€938 | +27.7% |
| Financial charges | 65/66B | €1,400 | €1,259 | -€141 | -10.1% |
| Recurring financial charges | 65 | €1,400 | €1,259 | -€141 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €101,965 | €103,278 | +€1,313 | +1.3% |
| Income taxes | 67/77 | €29,279 | €28,822 | -€457 | -1.6% |
| Profit (loss) for the period | 9904 | €72,686 | €74,455 | +€1,769 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €72,686 | €74,455 | +€1,769 | +2.4% |
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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 6 November 2026 via checked.be.