DR. DIABETER: what changed
Two fiscal 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. DIABETER
Largest movements
- Cash +€17,738
up €17,738 (+40.4%), from €43,865 to €61,603
mainly Tax, wage and social debts (+€12,500) and Net result for the year (+€4,730)
- Tax, wage and social debts +€12,500
up €12,500 (+73.5%), from €17,000 to €29,500
of which Remuneration and social security: +€9,000
- Profit (loss) carried forward +€4,730
up €4,730 (+19.8%), from €23,843 to €28,573
- Gross operating margin -€23,047
down €23,047 (-77.1%), from €29,893 to €6,845
- Taxes -€4,500
down €4,500 (-75.0%), from €6,000 to €1,500
- Other operating charges +€570
new in 2025: €570
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.
Cash bridge derived
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 | €46,080 | €63,403 | +€17,323 | +37.6% |
| Fixed assets | 21/28 | €1,800 | €1,800 | = | 0.0% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €44,280 | €61,603 | +€17,323 | +39.1% |
| Amounts receivable within one year | 40/41 | €414 | - | -€414 | |
| Other amounts receivable | 41 | €414 | - | -€414 | |
| Cash at bank and in hand | 54/58 | €43,865 | €61,603 | +€17,738 | +40.4% |
| Total equity and liabilities | 10/49 | €46,080 | €63,403 | +€17,323 | +37.6% |
| Equity | 10/15 | €28,843 | €33,573 | +€4,730 | +16.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,843 | €28,573 | +€4,730 | +19.8% |
| Amounts payable | 17/49 | €17,237 | €29,830 | +€12,593 | +73.1% |
| Amounts payable within one year | 42/48 | €17,000 | €29,507 | +€12,507 | +73.6% |
| Taxes, remuneration and social security | 45 | €17,000 | €29,500 | +€12,500 | +73.5% |
| Taxes | 450/3 | €17,000 | €20,500 | +€3,500 | +20.6% |
| Remuneration and social security | 454/9 | - | €9,000 | +€9,000 | |
| Other amounts payable | 47/48 | - | €7 | +€7 | |
| Accrued charges and deferred income | 492/3 | €237 | €323 | +€86 | +36.4% |
| Other operating charges | 640/8 | - | €570 | +€570 | |
| Gross operating margin | 9900 | €29,893 | €6,845 | -€23,047 | -77.1% |
| Operating profit (loss) | 9901 | €29,893 | €6,275 | -€23,617 | -79.0% |
| Financial charges | 65/66B | €50 | €45 | -€5 | -10.4% |
| Recurring financial charges | 65 | €50 | €45 | -€5 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €29,843 | €6,230 | -€23,612 | -79.1% |
| Income taxes | 67/77 | €6,000 | €1,500 | -€4,500 | -75.0% |
| Profit (loss) for the period | 9904 | €23,843 | €4,730 | -€19,112 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,843 | €4,730 | -€19,112 | -80.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.