DR.DE JAEGER ANN: 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.DE JAEGER ANN
Largest movements
- Cash +€260,408
up €260,408 (+391%), from €66,656 to €327,064
mainly Current investments (+€240,622) and Net result for the year (+€129,750)
- Current investments -€240,622
down €240,622 (-67.5%), from €356,400 to €115,777
- Tangible fixed assets +€98,047
up €98,047 (+55.3%), from €177,160 to €275,207
of which Land and buildings: +€122,957
- Receivables within one year -€47,044
down €47,044 (-86.2%), from €54,595 to €7,551
of which Other amounts receivable: -€29,044
- Reserves +€83,750
up €83,750 (+14.3%), from €583,974 to €667,724
of which Distributable reserves: +€83,750
- Other debts -€16,175
down €16,175 (-65.7%), from €24,607 to €8,432
- Tax, wage and social debts +€14,067
up €14,067 (+159%), from €8,823 to €22,890
of which Taxes: +€13,833
- Debts after one year -€11,156
down €11,156 (-85.7%), from €13,023 to €1,868
- Gross operating margin +€30,087
up €30,087 (+14.2%), from €211,536 to €241,623
- Depreciation +€7,185
up €7,185 (+30.6%), from €23,457 to €30,643
- Taxes +€6,141
up €6,141 (+12.5%), from €48,994 to €55,135
- Financial income +€5,134
up €5,134, from €0 to €5,134
- Other operating charges +€4,036
up €4,036 (+357%), from €1,131 to €5,167
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 | €654,811 | €725,600 | +€70,788 | +10.8% |
| Fixed assets | 21/28 | €177,160 | €275,207 | +€98,047 | +55.3% |
| Tangible fixed assets | 22/27 | €177,160 | €275,207 | +€98,047 | +55.3% |
| Land and buildings | 22 | €99,571 | €222,528 | +€122,957 | +123% |
| Plant, machinery and equipment | 23 | €14,638 | €9,371 | -€5,267 | -36.0% |
| Furniture and vehicles | 24 | €62,951 | €43,308 | -€19,643 | -31.2% |
| Current assets | 29/58 | €477,651 | €450,392 | -€27,259 | -5.7% |
| Amounts receivable within one year | 40/41 | €54,595 | €7,551 | -€47,044 | -86.2% |
| Trade receivables | 40 | €18,000 | €0 | -€18,000 | -100% |
| Other amounts receivable | 41 | €36,595 | €7,551 | -€29,044 | -79.4% |
| Current investments | 50/53 | €356,400 | €115,777 | -€240,622 | -67.5% |
| Cash at bank and in hand | 54/58 | €66,656 | €327,064 | +€260,408 | +391% |
| Total equity and liabilities | 10/49 | €654,811 | €725,600 | +€70,788 | +10.8% |
| Equity | 10/15 | €596,374 | €680,124 | +€83,750 | +14.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €583,974 | €667,724 | +€83,750 | +14.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €583,974 | €667,724 | +€83,750 | +14.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €58,437 | €45,476 | -€12,962 | -22.2% |
| Amounts payable after more than one year | 17 | €13,023 | €1,868 | -€11,156 | -85.7% |
| Financial debts | 170/4 | €13,023 | €1,868 | -€11,156 | -85.7% |
| Amounts payable within one year | 42/48 | €45,414 | €43,608 | -€1,806 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €11,070 | €11,156 | +€86 | +0.8% |
| Trade debts | 44 | €913 | €1,130 | +€217 | +23.7% |
| Suppliers | 440/4 | €913 | €1,130 | +€217 | +23.7% |
| Taxes, remuneration and social security | 45 | €8,823 | €22,890 | +€14,067 | +159% |
| Taxes | 450/3 | €6,150 | €19,983 | +€13,833 | +225% |
| Remuneration and social security | 454/9 | €2,673 | €2,907 | +€234 | +8.7% |
| Other amounts payable | 47/48 | €24,607 | €8,432 | -€16,175 | -65.7% |
| Remuneration, social security and pensions | 62 | €21,670 | €24,924 | +€3,254 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,457 | €30,643 | +€7,185 | +30.6% |
| Other operating charges | 640/8 | €1,131 | €5,167 | +€4,036 | +357% |
| Gross operating margin | 9900 | €211,536 | €241,623 | +€30,087 | +14.2% |
| Operating profit (loss) | 9901 | €165,278 | €180,889 | +€15,611 | +9.4% |
| Financial income | 75/76B | €0 | €5,134 | +€5,134 | |
| Recurring financial income | 75 | €0 | €5,134 | +€5,134 | |
| Financial charges | 65/66B | €711 | €1,138 | +€427 | +60.1% |
| Recurring financial charges | 65 | €711 | €1,138 | +€427 | +60.1% |
| Profit (loss) for the period before taxes | 9903 | €164,567 | €184,885 | +€20,318 | +12.3% |
| Income taxes | 67/77 | €48,994 | €55,135 | +€6,141 | +12.5% |
| Profit (loss) for the period | 9904 | €115,573 | €129,750 | +€14,178 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €115,573 | €129,750 | +€14,178 | +12.3% |
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 31 October 2026 via checked.be.