DR. JANKIE SASKIA: what changed
DR. JANKIE SASKIA
Largest movements
- Tangible fixed assets -€31,219
down €31,219 (-10.5%), from €298,234 to €267,015
of which Furniture and vehicles: -€16,813
- Cash +€26,821
up €26,821 (+7.4%), from €364,464 to €391,285
mainly Net result for the year (+€42,713) and Depreciation (+€35,025)
- Deferred charges and accrued income -€7,703
down €7,703 (-19.4%), from €39,627 to €31,924
- Receivables within one year +€7,474
new in 2025: €7,474
of which Other amounts receivable: +€7,380
- Reserves +€42,700
up €42,700 (+8.6%), from €495,560 to €538,260
- Tax, wage and social debts -€28,135
down €28,135 (-99.3%), from €28,323 to €189
of which Taxes: -€24,182
- Debts after one year -€18,578
down €18,578 (-15.2%), from €122,314 to €103,736
- Gross operating margin -€74,677
down €74,677 (-42.7%), from €175,015 to €100,338
- Staff costs -€32,308
no longer reported in 2025 (was €32,308)
- Taxes -€12,465
down €12,465 (-39.6%), from €31,472 to €19,007
- Financial income -€2,353
down €2,353 (-67.5%), from €3,485 to €1,132
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 | €702,325 | €699,699 | -€2,627 | -0.4% |
| Fixed assets | 21/28 | €298,234 | €269,015 | -€29,219 | -9.8% |
| Tangible fixed assets | 22/27 | €298,234 | €267,015 | -€31,219 | -10.5% |
| Land and buildings | 22 | €217,141 | €203,964 | -€13,177 | -6.1% |
| Plant, machinery and equipment | 23 | €12,782 | €11,553 | -€1,228 | -9.6% |
| Furniture and vehicles | 24 | €68,312 | €51,498 | -€16,813 | -24.6% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €404,091 | €430,683 | +€26,592 | +6.6% |
| Amounts receivable within one year | 40/41 | - | €7,474 | +€7,474 | |
| Trade receivables | 40 | - | €94 | +€94 | |
| Other amounts receivable | 41 | - | €7,380 | +€7,380 | |
| Cash at bank and in hand | 54/58 | €364,464 | €391,285 | +€26,821 | +7.4% |
| Deferred charges and accrued income | 490/1 | €39,627 | €31,924 | -€7,703 | -19.4% |
| Total equity and liabilities | 10/49 | €702,325 | €699,699 | -€2,627 | -0.4% |
| Equity | 10/15 | €528,396 | €571,110 | +€42,713 | +8.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €495,560 | €538,260 | +€42,700 | +8.6% |
| Distributable reserves | 133 | €495,560 | €538,260 | +€42,700 | +8.6% |
| Profit (loss) carried forward | 14 | €20,436 | €20,450 | +€13 | +0.1% |
| Amounts payable | 17/49 | €173,929 | €128,589 | -€45,340 | -26.1% |
| Amounts payable after more than one year | 17 | €122,314 | €103,736 | -€18,578 | -15.2% |
| Financial debts | 170/4 | €122,314 | €103,736 | -€18,578 | -15.2% |
| Amounts payable within one year | 42/48 | €51,615 | €22,724 | -€28,891 | -56.0% |
| Current portion of amounts payable after more than one year | 42 | €18,120 | €18,578 | +€458 | +2.5% |
| Trade debts | 44 | €70 | €221 | +€151 | +216% |
| Suppliers | 440/4 | €70 | €221 | +€151 | +216% |
| Taxes, remuneration and social security | 45 | €28,323 | €189 | -€28,135 | -99.3% |
| Taxes | 450/3 | €24,200 | €18 | -€24,182 | -99.9% |
| Remuneration and social security | 454/9 | €4,123 | €170 | -€3,953 | -95.9% |
| Other amounts payable | 47/48 | €5,102 | €3,737 | -€1,365 | -26.8% |
| Accrued charges and deferred income | 492/3 | - | €2,129 | +€2,129 | |
| Remuneration, social security and pensions | 62 | €32,308 | - | -€32,308 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,150 | €35,025 | -€1,126 | -3.1% |
| Other operating charges | 640/8 | €1,206 | €1,317 | +€111 | +9.2% |
| Gross operating margin | 9900 | €175,015 | €100,338 | -€74,677 | -42.7% |
| Operating profit (loss) | 9901 | €105,350 | €63,996 | -€41,354 | -39.3% |
| Financial income | 75/76B | €3,485 | €1,132 | -€2,353 | -67.5% |
| Recurring financial income | 75 | €3,485 | €1,132 | -€2,353 | -67.5% |
| Financial charges | 65/66B | €3,852 | €3,409 | -€444 | -11.5% |
| Recurring financial charges | 65 | €3,852 | €3,409 | -€444 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €104,983 | €61,720 | -€43,263 | -41.2% |
| Income taxes | 67/77 | €31,472 | €19,007 | -€12,465 | -39.6% |
| Profit (loss) for the period | 9904 | €73,511 | €42,713 | -€30,798 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,511 | €42,713 | -€30,798 | -41.9% |
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.