DR. DIONYS JORIS: 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. DIONYS JORIS
Largest movements
- Current investments +€108,955
up €108,955 (+9.8%), from €1.1m to €1.2m
- Cash +€83,977
up €83,977 (+39.5%), from €212,524 to €296,500
mainly Net result for the year (+€308,373) and Other debts (+€47,304)
- Tangible fixed assets -€16,577
down €16,577 (-23.8%), from €69,648 to €53,071
of which Furniture and vehicles: -€18,428
- Reserves +€117,670
up €117,670 (+9.6%), from €1.2m to €1.3m
of which Distributable reserves: +€117,670
- Other debts +€47,304
up €47,304 (+35.3%), from €133,863 to €181,167
- Gross operating margin +€51,092
up €51,092 (+12.2%), from €419,936 to €471,028
- Taxes +€14,217
up €14,217 (+11.3%), from €125,927 to €140,144
- Financial charges +€13,101
up €13,101, from -€6,426 to €6,675
- Depreciation +€5,687
up €5,687 (+27.1%), from €21,003 to €26,691
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 | €1,448,881 | €1,626,380 | +€177,499 | +12.3% |
| Fixed assets | 21/28 | €69,648 | €53,071 | -€16,577 | -23.8% |
| Tangible fixed assets | 22/27 | €69,648 | €53,071 | -€16,577 | -23.8% |
| Land and buildings | 22 | €2,842 | €4,549 | +€1,706 | +60.0% |
| Plant, machinery and equipment | 23 | €2,813 | €2,958 | +€145 | +5.2% |
| Furniture and vehicles | 24 | €63,992 | €45,564 | -€18,428 | -28.8% |
| Current assets | 29/58 | €1,379,233 | €1,573,309 | +€194,076 | +14.1% |
| Amounts receivable within one year | 40/41 | €0 | €5,410 | +€5,410 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €5,410 | +€5,410 | |
| Current investments | 50/53 | €1,110,788 | €1,219,743 | +€108,955 | +9.8% |
| Cash at bank and in hand | 54/58 | €212,524 | €296,500 | +€83,977 | +39.5% |
| Deferred charges and accrued income | 490/1 | €55,921 | €51,656 | -€4,265 | -7.6% |
| Total equity and liabilities | 10/49 | €1,448,881 | €1,626,380 | +€177,499 | +12.3% |
| Equity | 10/15 | €1,241,241 | €1,358,911 | +€117,670 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,222,641 | €1,340,311 | +€117,670 | +9.6% |
| Tax-exempt reserves | 132 | €116 | €116 | = | 0.0% |
| Distributable reserves | 133 | €1,222,525 | €1,340,195 | +€117,670 | +9.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €207,640 | €267,469 | +€59,829 | +28.8% |
| Amounts payable within one year | 42/48 | €207,640 | €267,469 | +€59,829 | +28.8% |
| Financial debts | 43 | €30,453 | €25,167 | -€5,286 | -17.4% |
| Credit institutions | 430/8 | €30,453 | €25,167 | -€5,286 | -17.4% |
| Trade debts | 44 | €1,708 | €6,461 | +€4,753 | +278% |
| Suppliers | 440/4 | €1,708 | €6,461 | +€4,753 | +278% |
| Taxes, remuneration and social security | 45 | €41,616 | €54,674 | +€13,059 | +31.4% |
| Taxes | 450/3 | €41,616 | €54,674 | +€13,059 | +31.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €133,863 | €181,167 | +€47,304 | +35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,003 | €26,691 | +€5,687 | +27.1% |
| Other operating charges | 640/8 | €2,281 | €4,913 | +€2,632 | +115% |
| Gross operating margin | 9900 | €419,936 | €471,028 | +€51,092 | +12.2% |
| Operating profit (loss) | 9901 | €396,651 | €439,424 | +€42,773 | +10.8% |
| Financial income | 75/76B | €14,447 | €15,768 | +€1,321 | +9.1% |
| Recurring financial income | 75 | €14,447 | €15,768 | +€1,321 | +9.1% |
| Financial charges | 65/66B | -€6,426 | €6,675 | +€13,101 | |
| Recurring financial charges | 65 | -€6,426 | €6,675 | +€13,101 | |
| Profit (loss) for the period before taxes | 9903 | €417,523 | €448,516 | +€30,993 | +7.4% |
| Income taxes | 67/77 | €125,927 | €140,144 | +€14,217 | +11.3% |
| Profit (loss) for the period | 9904 | €291,596 | €308,373 | +€16,776 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €291,596 | €308,373 | +€16,776 | +5.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.