Dr. Diane Abel: 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. Diane Abel
Largest movements
- Cash +€48,339
up €48,339 (+187.7%), from €25,757 to €74,096
mainly Net result for the year (+€62,071) and Tax, wage and social debts (+€10,817)
- Tangible fixed assets +€13,424
up €13,424 (+393.4%), from €3,412 to €16,837
- Receivables within one year +€11,513
new in 2025: €11,513
- Profit (loss) carried forward +€62,071
up €62,071 (+113.3%), from €54,781 to €116,852
- Tax, wage and social debts +€10,817
up €10,817 (+81.0%), from €13,357 to €24,173
- Gross operating margin +€6,769
up €6,769 (+9.2%), from €73,748 to €80,517
- Taxes -€2,540
down €2,540 (-13.8%), from €18,357 to €15,817
- Depreciation +€1,809
up €1,809 (+1778.0%), from €102 to €1,911
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 | €120,470 | €194,296 | +€73,825 | +61.3% |
| Fixed assets | 21/28 | €94,713 | €107,638 | +€12,924 | +13.6% |
| Tangible fixed assets | 22/27 | €3,412 | €16,837 | +€13,424 | +393.4% |
| Furniture and vehicles | 24 | €3,412 | €16,837 | +€13,424 | +393.4% |
| Financial fixed assets | 28 | €91,301 | €90,801 | -€500 | -0.5% |
| Current assets | 29/58 | €25,757 | €86,658 | +€60,901 | +236.4% |
| Amounts receivable within one year | 40/41 | - | €11,513 | +€11,513 | |
| Trade receivables | 40 | - | €11,513 | +€11,513 | |
| Cash at bank and in hand | 54/58 | €25,757 | €74,096 | +€48,339 | +187.7% |
| Deferred charges and accrued income | 490/1 | - | €1,049 | +€1,049 | |
| Total equity and liabilities | 10/49 | €120,470 | €194,296 | +€73,825 | +61.3% |
| Equity | 10/15 | €55,781 | €117,852 | +€62,071 | +111.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,781 | €116,852 | +€62,071 | +113.3% |
| Amounts payable | 17/49 | €64,689 | €76,444 | +€11,755 | +18.2% |
| Amounts payable within one year | 42/48 | €64,689 | €76,444 | +€11,755 | +18.2% |
| Trade debts | 44 | €368 | €1,966 | +€1,598 | +434.3% |
| Suppliers | 440/4 | €368 | €1,966 | +€1,598 | +434.3% |
| Taxes, remuneration and social security | 45 | €13,357 | €24,173 | +€10,817 | +81.0% |
| Taxes | 450/3 | €13,357 | €24,173 | +€10,817 | +81.0% |
| Other amounts payable | 47/48 | €50,964 | €50,304 | -€660 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | €1,911 | +€1,809 | +1778.0% |
| Other operating charges | 640/8 | €493 | €871 | +€379 | +76.8% |
| Gross operating margin | 9900 | €73,748 | €80,517 | +€6,769 | +9.2% |
| Operating profit (loss) | 9901 | €73,153 | €77,735 | +€4,581 | +6.3% |
| Financial income | 75/76B | - | €200 | +€200 | |
| Recurring financial income | 75 | - | €200 | +€200 | |
| Financial charges | 65/66B | €15 | €48 | +€33 | +216.7% |
| Recurring financial charges | 65 | €15 | €48 | +€33 | +216.7% |
| Profit (loss) for the period before taxes | 9903 | €73,138 | €77,887 | +€4,749 | +6.5% |
| Income taxes | 67/77 | €18,357 | €15,817 | -€2,540 | -13.8% |
| Profit (loss) for the period | 9904 | €54,781 | €62,071 | +€7,289 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,781 | €62,071 | +€7,289 | +13.3% |
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 9 October 2026 via checked.be.