DR. JUDITH SYS -GERIATRIE: what changed
DR. JUDITH SYS -GERIATRIE
Largest movements
- Receivables within one year +€64,466
up €64,466 (+95.8%), from €67,265 to €131,731
of which Trade receivables: +€62,918
- Cash +€44,975
up €44,975 (+105%), from €42,836 to €87,811
mainly Net result for the year (+€174,634) and Depreciation (+€3,828)
- Tangible fixed assets -€2,632
down €2,632 (-13.5%), from €19,530 to €16,898
- Reserves +€174,634
up €174,634 (+405%), from €43,160 to €217,794
- Other debts -€61,935
down €61,935 (-82.1%), from €75,429 to €13,494
- Accrued charges and deferred income -€3,185
down €3,185 (-66.9%), from €4,758 to €1,573
- Gross operating margin +€176,614
up €176,614 (+279%), from €63,373 to €239,987
- Taxes +€46,998
up €46,998 (+335%), from €14,045 to €61,043
- Financial charges -€4,139
down €4,139 (-97.6%), from €4,242 to €103
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 | €130,798 | €237,587 | +€106,789 | +81.6% |
| Fixed assets | 21/28 | €19,530 | €16,898 | -€2,632 | -13.5% |
| Tangible fixed assets | 22/27 | €19,530 | €16,898 | -€2,632 | -13.5% |
| Other tangible fixed assets | 26 | €19,530 | €16,898 | -€2,632 | -13.5% |
| Current assets | 29/58 | €111,269 | €220,690 | +€109,421 | +98.3% |
| Amounts receivable within one year | 40/41 | €67,265 | €131,731 | +€64,466 | +95.8% |
| Trade receivables | 40 | €67,112 | €130,029 | +€62,918 | +93.8% |
| Other amounts receivable | 41 | €153 | €1,702 | +€1,548 | +1,010% |
| Cash at bank and in hand | 54/58 | €42,836 | €87,811 | +€44,975 | +105% |
| Deferred charges and accrued income | 490/1 | €1,167 | €1,148 | -€20 | -1.7% |
| Total equity and liabilities | 10/49 | €130,798 | €237,587 | +€106,789 | +81.6% |
| Equity | 10/15 | €45,660 | €220,294 | +€174,634 | +382% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €43,160 | €217,794 | +€174,634 | +405% |
| Distributable reserves | 133 | €43,160 | €217,794 | +€174,634 | +405% |
| Amounts payable | 17/49 | €85,138 | €17,293 | -€67,845 | -79.7% |
| Amounts payable within one year | 42/48 | €80,380 | €15,720 | -€64,660 | -80.4% |
| Trade debts | 44 | €2,870 | €1,936 | -€934 | -32.6% |
| Suppliers | 440/4 | €2,870 | €1,936 | -€934 | -32.6% |
| Taxes, remuneration and social security | 45 | €2,081 | €290 | -€1,791 | -86.1% |
| Taxes | 450/3 | €2,081 | €290 | -€1,791 | -86.1% |
| Other amounts payable | 47/48 | €75,429 | €13,494 | -€61,935 | -82.1% |
| Accrued charges and deferred income | 492/3 | €4,758 | €1,573 | -€3,185 | -66.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,632 | €3,828 | +€1,196 | +45.4% |
| Other operating charges | 640/8 | €188 | €381 | +€194 | +103% |
| Gross operating margin | 9900 | €63,373 | €239,987 | +€176,614 | +279% |
| Operating profit (loss) | 9901 | €60,553 | €235,778 | +€175,224 | +289% |
| Financial income | 75/76B | €893 | €2 | -€891 | -99.7% |
| Recurring financial income | 75 | €893 | €2 | -€891 | -99.7% |
| Financial charges | 65/66B | €4,242 | €103 | -€4,139 | -97.6% |
| Recurring financial charges | 65 | €4,242 | €103 | -€4,139 | -97.6% |
| Profit (loss) for the period before taxes | 9903 | €57,205 | €235,677 | +€178,472 | +312% |
| Income taxes | 67/77 | €14,045 | €61,043 | +€46,998 | +335% |
| Profit (loss) for the period | 9904 | €43,160 | €174,634 | +€131,475 | +305% |
| Profit (loss) for the period to be appropriated | 9905 | €43,160 | €174,634 | +€131,475 | +305% |
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.