DR. HERMANS SYLVIA: what changed
What changed
DR. HERMANS SYLVIA
NACE 85.599, Other education
filed annual accounts (NBB)
Net result for the year
€108,115
2024 · €86,878+€21,237
Equity
€65,904
2024 · €65,904
Cash
€145,990
2024 · €109,828+€36,162
Balance sheet total
€233,429
2024 · €225,398+€8,031
Largest movements
Assets
- Cash +€36,162
up €36,162 (+32.9%), from €109,828 to €145,990
mainly Net result for the year (+€108,115) and Depreciation (+€18,214)
- Tangible fixed assets -€18,418
down €18,418 (-27.0%), from €68,296 to €49,878
of which Furniture and vehicles: -€17,682
- Deferred charges and accrued income -€9,806
down €9,806 (-78.1%), from €12,563 to €2,757
Equity and liabilities
- Accrued charges and deferred income +€15,000
new in 2025: €15,000
- Debts after one year -€11,948
down €11,948 (-31.2%), from €38,275 to €26,327
- Tax, wage and social debts +€6,426
up €6,426 (+102%), from €6,324 to €12,750
- Other debts -€3,648
down €3,648 (-3.5%), from €103,371 to €99,724
Income statement
- Gross operating margin +€27,015
up €27,015 (+20.6%), from €131,211 to €158,226
- Taxes +€6,566
up €6,566 (+27.6%), from €23,824 to €30,391
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.
Result 2024
€86,878
Gross operating margin
+€27,015
Depreciation
+€37
Other operating charges
-€18
Other operating items
-€204
Financial income
+€691
Financial charges
+€282
Taxes
-€6,566
Result 2025
€108,115
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€155,597
Investment
+€204
Financing
-€119,638
Cash 2024
€109,828
From operations (derived)
+€155,597
Net result for the year
+€108,115
Depreciation
+€18,214
Receivables within one year
-€93
Deferred charges and accrued income
+€9,806
Trade debts
+€1,776
Tax, wage and social debts
+€6,426
Other debts
-€3,648
Accrued charges and deferred income
+€15,000
Investment (derived)
+€204
Investment in fixed assets (net)
+€204
Financing
-€119,638
Debts after one year
-€11,948
Current portion of long-term debt
+€425
Contributions, distributions and other
-€108,115
Cash 2025
€145,990
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,398 | €233,429 | +€8,031 | +3.6% |
| Fixed assets | 21/28 | €101,051 | €82,633 | -€18,418 | -18.2% |
| Tangible fixed assets | 22/27 | €68,296 | €49,878 | -€18,418 | -27.0% |
| Furniture and vehicles | 24 | €65,376 | €47,694 | -€17,682 | -27.0% |
| Other tangible fixed assets | 26 | €2,921 | €2,185 | -€736 | -25.2% |
| Financial fixed assets | 28 | €32,754 | €32,754 | = | 0.0% |
| Current assets | 29/58 | €124,347 | €150,796 | +€26,449 | +21.3% |
| Amounts receivable within one year | 40/41 | €1,956 | €2,049 | +€93 | +4.7% |
| Trade receivables | 40 | €1,956 | - | -€1,956 | |
| Other amounts receivable | 41 | - | €2,049 | +€2,049 | |
| Cash at bank and in hand | 54/58 | €109,828 | €145,990 | +€36,162 | +32.9% |
| Deferred charges and accrued income | 490/1 | €12,563 | €2,757 | -€9,806 | -78.1% |
| Total equity and liabilities | 10/49 | €225,398 | €233,429 | +€8,031 | +3.6% |
| Equity | 10/15 | €65,904 | €65,904 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,304 | €47,304 | = | 0.0% |
| Distributable reserves | 133 | €47,304 | €47,304 | = | 0.0% |
| Amounts payable | 17/49 | €159,494 | €167,525 | +€8,031 | +5.0% |
| Amounts payable after more than one year | 17 | €38,275 | €26,327 | -€11,948 | -31.2% |
| Financial debts | 170/4 | €38,275 | €26,327 | -€11,948 | -31.2% |
| Amounts payable within one year | 42/48 | €121,219 | €126,198 | +€4,979 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €11,523 | €11,948 | +€425 | +3.7% |
| Trade debts | 44 | - | €1,776 | +€1,776 | |
| Suppliers | 440/4 | - | €1,776 | +€1,776 | |
| Taxes, remuneration and social security | 45 | €6,324 | €12,750 | +€6,426 | +102% |
| Taxes | 450/3 | €6,324 | €12,750 | +€6,426 | +102% |
| Other amounts payable | 47/48 | €103,371 | €99,724 | -€3,648 | -3.5% |
| Accrued charges and deferred income | 492/3 | - | €15,000 | +€15,000 | |
| Non-recurring operating income | 76A | €12,791 | - | -€12,791 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,251 | €18,214 | -€37 | -0.2% |
| Other operating charges | 640/8 | €602 | €620 | +€18 | +3.0% |
| Non-recurring operating charges | 66A | - | €204 | +€204 | |
| Gross operating margin | 9900 | €131,211 | €158,226 | +€27,015 | +20.6% |
| Operating profit (loss) | 9901 | €112,358 | €139,188 | +€26,831 | +23.9% |
| Financial income | 75/76B | €376 | €1,067 | +€691 | +184% |
| Recurring financial income | 75 | €376 | €1,067 | +€691 | +184% |
| Financial charges | 65/66B | €2,031 | €1,749 | -€282 | -13.9% |
| Recurring financial charges | 65 | €2,031 | €1,749 | -€282 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €110,703 | €138,506 | +€27,804 | +25.1% |
| Income taxes | 67/77 | €23,824 | €30,391 | +€6,566 | +27.6% |
| Profit (loss) for the period | 9904 | €86,878 | €108,115 | +€21,237 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €86,878 | €108,115 | +€21,237 | +24.4% |
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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 5 November 2026 via checked.be.