DR.GUY ACHTEN: what changed
DR.GUY ACHTEN
Largest movements
- Tangible fixed assets +€42,042
up €42,042 (+510%), from €8,243 to €50,285
of which Furniture and vehicles: +€39,735
- Cash -€35,906
down €35,906 (-14.3%), from €250,528 to €214,622
mainly Contributions, distributions and other (-€372,197) and Investment in fixed assets (net) (-€49,265)
- Receivables within one year +€4,658
up €4,658 (+17.7%), from €26,260 to €30,918
of which Trade receivables: +€5,018
- Reserves -€180,000
down €180,000 (-68.7%), from €261,954 to €81,954
- Other debts +€163,033
up €163,033 (+18,938%), from €861 to €163,894
- Tax, wage and social debts +€33,829
new in 2025: €33,829
of which Taxes: +€28,829
- Trade debts -€4,941
down €4,941 (-94.8%), from €5,209 to €268
- Gross operating margin +€4,467
up €4,467 (+1.7%), from €258,400 to €262,867
- Other operating charges +€3,513
up €3,513 (+631%), from €557 to €4,070
- Financial income -€2,640
down €2,640 (-100.0%), from €2,640 to €0
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 | €286,624 | €298,546 | +€11,922 | +4.2% |
| Fixed assets | 21/28 | €8,243 | €50,285 | +€42,042 | +510% |
| Tangible fixed assets | 22/27 | €8,243 | €50,285 | +€42,042 | +510% |
| Land and buildings | 22 | €554 | €2,861 | +€2,307 | +416% |
| Furniture and vehicles | 24 | €7,689 | €47,424 | +€39,735 | +517% |
| Current assets | 29/58 | €278,381 | €248,261 | -€30,121 | -10.8% |
| Amounts receivable within one year | 40/41 | €26,260 | €30,918 | +€4,658 | +17.7% |
| Trade receivables | 40 | €25,000 | €30,018 | +€5,018 | +20.1% |
| Other amounts receivable | 41 | €1,260 | €900 | -€360 | -28.6% |
| Cash at bank and in hand | 54/58 | €250,528 | €214,622 | -€35,906 | -14.3% |
| Deferred charges and accrued income | 490/1 | €1,594 | €2,720 | +€1,127 | +70.7% |
| Total equity and liabilities | 10/49 | €286,624 | €298,546 | +€11,922 | +4.2% |
| Equity | 10/15 | €280,554 | €100,554 | -€180,000 | -64.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €261,954 | €81,954 | -€180,000 | -68.7% |
| Distributable reserves | 133 | €261,954 | €81,954 | -€180,000 | -68.7% |
| Amounts payable | 17/49 | €6,070 | €197,992 | +€191,922 | +3,162% |
| Amounts payable within one year | 42/48 | €6,070 | €197,992 | +€191,922 | +3,162% |
| Trade debts | 44 | €5,209 | €268 | -€4,941 | -94.8% |
| Suppliers | 440/4 | €5,209 | €268 | -€4,941 | -94.8% |
| Taxes, remuneration and social security | 45 | - | €33,829 | +€33,829 | |
| Taxes | 450/3 | - | €28,829 | +€28,829 | |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €861 | €163,894 | +€163,033 | +18,938% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,003 | €7,222 | +€2,219 | +44.4% |
| Other operating charges | 640/8 | €557 | €4,070 | +€3,513 | +631% |
| Gross operating margin | 9900 | €258,400 | €262,867 | +€4,467 | +1.7% |
| Operating profit (loss) | 9901 | €252,840 | €251,575 | -€1,265 | -0.5% |
| Financial income | 75/76B | €2,640 | €0 | -€2,640 | -100.0% |
| Recurring financial income | 75 | €2,640 | €0 | -€2,640 | -100.0% |
| Financial charges | 65/66B | €48 | €277 | +€228 | +476% |
| Recurring financial charges | 65 | €48 | €277 | +€228 | +476% |
| Profit (loss) for the period before taxes | 9903 | €255,432 | €251,298 | -€4,134 | -1.6% |
| Income taxes | 67/77 | €59,500 | €59,102 | -€398 | -0.7% |
| Profit (loss) for the period | 9904 | €195,932 | €192,197 | -€3,736 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €195,932 | €192,197 | -€3,736 | -1.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.