DR.INSPECTION: 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.INSPECTION
Largest movements
- Cash +€53,113
up €53,113 (+36.5%), from €145,643 to €198,756
mainly Net result for the year (+€110,231) and Other debts (+€109,882)
- Receivables within one year +€23,708
up €23,708 (+62.4%), from €37,999 to €61,707
of which Other amounts receivable: +€40,000
- Tangible fixed assets -€10,071
down €10,071 (-16.1%), from €62,657 to €52,586
of which Other tangible fixed assets: -€6,781
- Other debts +€109,882
up €109,882 (+10,948%), from €1,004 to €110,885
- Tax, wage and social debts -€44,868
down €44,868 (-53.2%), from €84,276 to €39,408
- Gross operating margin -€20,356
down €20,356 (-11.9%), from €171,499 to €151,143
- Taxes -€15,585
down €15,585 (-32.9%), from €47,313 to €31,728
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 | €309,341 | €376,039 | +€66,698 | +21.6% |
| Fixed assets | 21/28 | €63,257 | €53,186 | -€10,071 | -15.9% |
| Tangible fixed assets | 22/27 | €62,657 | €52,586 | -€10,071 | -16.1% |
| Furniture and vehicles | 24 | €3,290 | €0 | -€3,290 | -100% |
| Other tangible fixed assets | 26 | €59,367 | €52,586 | -€6,781 | -11.4% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €246,084 | €322,853 | +€76,769 | +31.2% |
| Amounts receivable after more than one year | 29 | €62,000 | €62,000 | = | 0.0% |
| Other amounts receivable | 291 | €62,000 | €62,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,999 | €61,707 | +€23,708 | +62.4% |
| Trade receivables | 40 | €37,999 | €21,707 | -€16,292 | -42.9% |
| Other amounts receivable | 41 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €145,643 | €198,756 | +€53,113 | +36.5% |
| Deferred charges and accrued income | 490/1 | €442 | €390 | -€52 | -11.7% |
| Total equity and liabilities | 10/49 | €309,341 | €376,039 | +€66,698 | +21.6% |
| Equity | 10/15 | €223,414 | €223,645 | +€231 | +0.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €220,414 | €220,414 | = | 0.0% |
| Distributable reserves | 133 | €220,414 | €220,414 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €231 | +€231 | |
| Amounts payable | 17/49 | €85,927 | €152,394 | +€66,467 | +77.4% |
| Amounts payable within one year | 42/48 | €85,927 | €152,394 | +€66,467 | +77.4% |
| Trade debts | 44 | €647 | €2,101 | +€1,453 | +225% |
| Suppliers | 440/4 | €647 | €2,101 | +€1,453 | +225% |
| Taxes, remuneration and social security | 45 | €84,276 | €39,408 | -€44,868 | -53.2% |
| Taxes | 450/3 | €84,276 | €39,408 | -€44,868 | -53.2% |
| Other amounts payable | 47/48 | €1,004 | €110,885 | +€109,882 | +10,948% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,279 | €10,071 | -€208 | -2.0% |
| Other operating charges | 640/8 | €538 | €612 | +€73 | +13.6% |
| Gross operating margin | 9900 | €171,499 | €151,143 | -€20,356 | -11.9% |
| Operating profit (loss) | 9901 | €160,682 | €140,460 | -€20,222 | -12.6% |
| Financial income | 75/76B | €27 | €1,736 | +€1,709 | +6,250% |
| Recurring financial income | 75 | €27 | €1,736 | +€1,709 | +6,250% |
| Financial charges | 65/66B | €168 | €237 | +€69 | +41.4% |
| Recurring financial charges | 65 | €168 | €237 | +€69 | +41.4% |
| Profit (loss) for the period before taxes | 9903 | €160,542 | €141,959 | -€18,583 | -11.6% |
| Income taxes | 67/77 | €47,313 | €31,728 | -€15,585 | -32.9% |
| Profit (loss) for the period | 9904 | €113,229 | €110,231 | -€2,997 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €113,229 | €110,231 | -€2,997 | -2.6% |
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 19 October 2026 via checked.be.