DR. KIM VAN ELSEN: what changed
What changed
DR. KIM VAN ELSEN
NACE 86.995, Nutrition and dietetics services
filed annual accounts (NBB)
Net result for the year
€133,305
2024 · €127,676+€5,629
Equity
€927,258
2024 · €938,060-€10,802
Cash
€105,937
2024 · €164,540-€58,603
Balance sheet total
€1.4m
2024 · €1.4m-€91,084
Largest movements
Assets
- Cash -€58,603
down €58,603 (-35.6%), from €164,540 to €105,937
mainly Contributions, distributions and other (-€144,107) and Debts after one year (-€87,641)
- Tangible fixed assets -€49,785
down €49,785 (-4.7%), from €1.1m to €1.0m
of which Land and buildings: -€45,875
- Receivables within one year +€20,798
up €20,798 (+15.9%), from €130,504 to €151,302
Equity and liabilities
- Debts after one year -€87,641
down €87,641 (-24.9%), from €352,434 to €264,793
Income statement
- Depreciation -€3,530
down €3,530 (-4.2%), from €84,772 to €81,242
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
€127,676
Gross operating margin
+€850
Depreciation
+€3,530
Other operating charges
-€22
Financial income
+€480
Financial charges
+€2,602
Taxes
-€1,812
Result 2025
€133,305
raises the resultlowers the result
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
+€204,177
Investment
-€31,457
Financing
-€231,323
Cash 2024
€164,540
From operations (derived)
+€204,177
Net result for the year
+€133,305
Depreciation
+€81,242
Receivables within one year
-€20,798
Deferred charges and accrued income
+€3,494
Trade debts
-€5,217
Tax, wage and social debts
+€12,152
Investment (derived)
-€31,457
Investment in fixed assets (net)
-€31,457
Financing
-€231,323
Debts after one year
-€87,641
Current portion of long-term debt
+€425
Contributions, distributions and other
-€144,107
Cash 2025
€105,937
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,442,699 | €1,351,615 | -€91,084 | -6.3% |
| Fixed assets | 21/28 | €1,063,661 | €1,013,876 | -€49,785 | -4.7% |
| Tangible fixed assets | 22/27 | €1,063,661 | €1,013,876 | -€49,785 | -4.7% |
| Land and buildings | 22 | €995,653 | €949,778 | -€45,875 | -4.6% |
| Plant, machinery and equipment | 23 | €8,272 | €22,150 | +€13,878 | +168% |
| Furniture and vehicles | 24 | €59,736 | €41,948 | -€17,788 | -29.8% |
| Current assets | 29/58 | €379,038 | €337,739 | -€41,299 | -10.9% |
| Amounts receivable after more than one year | 29 | €80,500 | €80,500 | = | 0.0% |
| Other amounts receivable | 291 | €80,500 | €80,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €130,504 | €151,302 | +€20,798 | +15.9% |
| Other amounts receivable | 41 | €130,504 | €151,302 | +€20,798 | +15.9% |
| Cash at bank and in hand | 54/58 | €164,540 | €105,937 | -€58,603 | -35.6% |
| Deferred charges and accrued income | 490/1 | €3,494 | - | -€3,494 | |
| Total equity and liabilities | 10/49 | €1,442,699 | €1,351,615 | -€91,084 | -6.3% |
| Equity | 10/15 | €938,060 | €927,258 | -€10,802 | -1.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €925,660 | €914,858 | -€10,802 | -1.2% |
| Distributable reserves | 133 | €925,660 | €914,858 | -€10,802 | -1.2% |
| Amounts payable | 17/49 | €504,639 | €424,357 | -€80,282 | -15.9% |
| Amounts payable after more than one year | 17 | €352,434 | €264,793 | -€87,641 | -24.9% |
| Financial debts | 170/4 | €352,434 | €264,793 | -€87,641 | -24.9% |
| Amounts payable within one year | 42/48 | €152,205 | €159,564 | +€7,359 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €100,680 | €101,105 | +€425 | +0.4% |
| Trade debts | 44 | €16,202 | €10,984 | -€5,217 | -32.2% |
| Suppliers | 440/4 | €16,202 | €10,984 | -€5,217 | -32.2% |
| Taxes, remuneration and social security | 45 | €35,323 | €47,475 | +€12,152 | +34.4% |
| Taxes | 450/3 | €35,323 | €45,134 | +€9,811 | +27.8% |
| Remuneration and social security | 454/9 | - | €2,341 | +€2,341 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,772 | €81,242 | -€3,530 | -4.2% |
| Other operating charges | 640/8 | €5,423 | €5,444 | +€22 | +0.4% |
| Gross operating margin | 9900 | €271,602 | €272,452 | +€850 | +0.3% |
| Operating profit (loss) | 9901 | €181,407 | €185,766 | +€4,359 | +2.4% |
| Financial income | 75/76B | €9,334 | €9,814 | +€480 | +5.1% |
| Recurring financial income | 75 | €9,334 | €9,814 | +€480 | +5.1% |
| Financial charges | 65/66B | €6,404 | €3,802 | -€2,602 | -40.6% |
| Recurring financial charges | 65 | €6,404 | €3,802 | -€2,602 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | €184,337 | €191,778 | +€7,441 | +4.0% |
| Income taxes | 67/77 | €56,661 | €58,473 | +€1,812 | +3.2% |
| Profit (loss) for the period | 9904 | €127,676 | €133,305 | +€5,629 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €127,676 | €133,305 | +€5,629 | +4.4% |
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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 7 November 2026 via checked.be.