Dr. Flip Van de Plas: what changed
Dr. Flip Van de Plas
Largest movements
- Cash -€97,966
down €97,966 (-72.9%), from €134,474 to €36,508
mainly Other debts (-€179,435) and Contributions, distributions and other (-€94,215)
- Receivables within one year -€72,793
down €72,793 (-82.9%), from €87,830 to €15,037
- Tangible fixed assets -€12,746
down €12,746 (-33.3%), from €38,333 to €25,587
- Current investments +€11,650
up €11,650, from €0 to €11,650
- Deferred charges and accrued income -€5,806
down €5,806 (-67.4%), from €8,620 to €2,813
- Other debts -€179,435
down €179,435 (-70.5%), from €254,469 to €75,034
- Tax, wage and social debts +€3,026
up €3,026 (+25.4%), from €11,895 to €14,921
of which Taxes: +€3,039
- Financial income -€17,810
down €17,810 (-99.3%), from €17,939 to €129
- Gross operating margin +€14,651
up €14,651 (+11.6%), from €126,807 to €141,458
- Taxes +€9,099
up €9,099 (+37.4%), from €24,354 to €33,453
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €269,256 | €91,595 | -€177,660 | -66.0% |
| Fixed assets | 21/28 | €38,333 | €25,587 | -€12,746 | -33.3% |
| Tangible fixed assets | 22/27 | €38,333 | €25,587 | -€12,746 | -33.3% |
| Furniture and vehicles | 24 | €38,333 | €25,587 | -€12,746 | -33.3% |
| Current assets | 29/58 | €230,923 | €66,009 | -€164,914 | -71.4% |
| Amounts receivable within one year | 40/41 | €87,830 | €15,037 | -€72,793 | -82.9% |
| Other amounts receivable | 41 | €87,830 | €15,037 | -€72,793 | -82.9% |
| Current investments | 50/53 | €0 | €11,650 | +€11,650 | |
| Cash at bank and in hand | 54/58 | €134,474 | €36,508 | -€97,966 | -72.9% |
| Deferred charges and accrued income | 490/1 | €8,620 | €2,813 | -€5,806 | -67.4% |
| Total equity and liabilities | 10/49 | €269,256 | €91,595 | -€177,660 | -66.0% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €268,256 | €90,595 | -€177,660 | -66.2% |
| Amounts payable within one year | 42/48 | €268,256 | €90,595 | -€177,660 | -66.2% |
| Trade debts | 44 | €1,891 | €640 | -€1,251 | -66.2% |
| Suppliers | 440/4 | €1,891 | €640 | -€1,251 | -66.2% |
| Taxes, remuneration and social security | 45 | €11,895 | €14,921 | +€3,026 | +25.4% |
| Taxes | 450/3 | €9,054 | €12,093 | +€3,039 | +33.6% |
| Remuneration and social security | 454/9 | €2,841 | €2,828 | -€13 | -0.5% |
| Other amounts payable | 47/48 | €254,469 | €75,034 | -€179,435 | -70.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,078 | €12,746 | -€1,332 | -9.5% |
| Other operating charges | 640/8 | €825 | €681 | -€144 | -17.5% |
| Gross operating margin | 9900 | €126,807 | €141,458 | +€14,651 | +11.6% |
| Operating profit (loss) | 9901 | €111,903 | €128,031 | +€16,128 | +14.4% |
| Financial income | 75/76B | €17,939 | €129 | -€17,810 | -99.3% |
| Recurring financial income | 75 | €17,939 | €129 | -€17,810 | -99.3% |
| Financial charges | 65/66B | €87 | €491 | +€404 | +462% |
| Recurring financial charges | 65 | €87 | €491 | +€404 | +462% |
| Profit (loss) for the period before taxes | 9903 | €129,754 | €127,669 | -€2,086 | -1.6% |
| Income taxes | 67/77 | €24,354 | €33,453 | +€9,099 | +37.4% |
| Profit (loss) for the period | 9904 | €105,400 | €94,215 | -€11,185 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €105,400 | €94,215 | -€11,185 | -10.6% |
Next steps
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 2 November 2026 via checked.be.