DR. KOEN VAN DEN ABBEELE: what changed
What changed
DR. KOEN VAN DEN ABBEELE
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
filed annual accounts (NBB)
Net result for the year
€217,251
2024 · €236,927-€19,676
Equity
€887,351
2024 · €670,101+€217,251
Cash
€386,153
2024 · €692,339-€306,187
Balance sheet total
€1.0m
2024 · €802,429+€246,843
Largest movements
Assets
- Current investments +€480,000
up €480,000, from €0 to €480,000
- Cash -€306,187
down €306,187 (-44.2%), from €692,339 to €386,153
mainly Current investments (-€480,000) and Receivables within one year (-€77,960)
- Receivables within one year +€77,960
up €77,960 (+53,765%), from €145 to €78,105
Equity and liabilities
- Reserves +€217,251
up €217,251 (+38.7%), from €561,835 to €779,085
- Tax, wage and social debts +€60,411
up €60,411 (+65.3%), from €92,507 to €152,918
- Other debts -€35,458
down €35,458 (-100%), from €35,458 to €0
Income statement
- Gross operating margin -€58,597
down €58,597 (-14.9%), from €394,076 to €335,479
- Taxes -€24,756
down €24,756 (-19.4%), from €127,293 to €102,537
- Depreciation -€5,613
down €5,613 (-22.4%), from €25,060 to €19,447
- Financial income +€5,282
up €5,282 (+19,511%), from €27 to €5,309
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
€236,927
Gross operating margin
-€58,597
Staff costs
+€1,380
Depreciation
+€5,613
Other operating charges
+€1,436
Financial income
+€5,282
Financial charges
+€454
Taxes
+€24,756
Result 2025
€217,251
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
+€191,047
Investment
-€496,823
Financing
-€411
Cash 2024
€692,339
From operations (derived)
+€191,047
Net result for the year
+€217,251
Depreciation
+€19,447
Receivables within one year
-€77,960
Deferred charges and accrued income
+€2,306
Trade debts
+€5,050
Tax, wage and social debts
+€60,411
Other debts
-€35,458
Investment (derived)
-€496,823
Investment in fixed assets (net)
-€16,823
Current investments
-€480,000
Financing
-€411
Short-term financial debts
-€411
Cash 2025
€386,153
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €802,429 | €1,049,271 | +€246,843 | +30.8% |
| Fixed assets | 21/28 | €80,970 | €78,345 | -€2,625 | -3.2% |
| Tangible fixed assets | 22/27 | €80,944 | €78,320 | -€2,625 | -3.2% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €35,877 | €42,884 | +€7,006 | +19.5% |
| Furniture and vehicles | 24 | €11,644 | €8,950 | -€2,695 | -23.1% |
| Other tangible fixed assets | 26 | €33,422 | €26,486 | -€6,936 | -20.8% |
| Financial fixed assets | 28 | €26 | €26 | = | 0.0% |
| Current assets | 29/58 | €721,459 | €970,926 | +€249,467 | +34.6% |
| Amounts receivable within one year | 40/41 | €145 | €78,105 | +€77,960 | +53,765% |
| Other amounts receivable | 41 | €145 | €78,105 | +€77,960 | +53,765% |
| Current investments | 50/53 | €0 | €480,000 | +€480,000 | |
| Cash at bank and in hand | 54/58 | €692,339 | €386,153 | -€306,187 | -44.2% |
| Deferred charges and accrued income | 490/1 | €28,975 | €26,669 | -€2,306 | -8.0% |
| Total equity and liabilities | 10/49 | €802,429 | €1,049,271 | +€246,843 | +30.8% |
| Equity | 10/15 | €670,101 | €887,351 | +€217,251 | +32.4% |
| Reserves | 13 | €561,835 | €779,085 | +€217,251 | +38.7% |
| Distributable reserves | 133 | €561,835 | €779,085 | +€217,251 | +38.7% |
| Profit (loss) carried forward | 14 | €108,266 | €108,266 | = | 0.0% |
| Amounts payable | 17/49 | €132,328 | €161,920 | +€29,592 | +22.4% |
| Amounts payable within one year | 42/48 | €132,328 | €161,920 | +€29,592 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €436 | €25 | -€411 | -94.3% |
| Credit institutions | 430/8 | €436 | €25 | -€411 | -94.3% |
| Trade debts | 44 | €3,928 | €8,978 | +€5,050 | +129% |
| Suppliers | 440/4 | €3,928 | €8,978 | +€5,050 | +129% |
| Taxes, remuneration and social security | 45 | €92,507 | €152,918 | +€60,411 | +65.3% |
| Taxes | 450/3 | €92,507 | €152,918 | +€60,411 | +65.3% |
| Other amounts payable | 47/48 | €35,458 | €0 | -€35,458 | -100% |
| Non-recurring operating income | 76A | €272,428 | €0 | -€272,428 | -100% |
| Remuneration, social security and pensions | 62 | €1,380 | - | -€1,380 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,060 | €19,447 | -€5,613 | -22.4% |
| Other operating charges | 640/8 | €2,541 | €1,105 | -€1,436 | -56.5% |
| Gross operating margin | 9900 | €394,076 | €335,479 | -€58,597 | -14.9% |
| Operating profit (loss) | 9901 | €365,094 | €314,926 | -€50,168 | -13.7% |
| Financial income | 75/76B | €27 | €5,309 | +€5,282 | +19,511% |
| Recurring financial income | 75 | €27 | €5,309 | +€5,282 | +19,511% |
| Financial charges | 65/66B | €902 | €447 | -€454 | -50.4% |
| Recurring financial charges | 65 | €902 | €447 | -€454 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €364,220 | €319,788 | -€44,432 | -12.2% |
| Income taxes | 67/77 | €127,293 | €102,537 | -€24,756 | -19.4% |
| Profit (loss) for the period | 9904 | €236,927 | €217,251 | -€19,676 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €236,927 | €217,251 | -€19,676 | -8.3% |
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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 8 November 2026 via checked.be.