Dr. Laura Abbeel: 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. Laura Abbeel
Largest movements
- Cash +€26,748
up €26,748 (+1,709%), from €1,565 to €28,313
mainly Net result for the year (+€54,419) and Other debts (+€27,868)
- Receivables within one year +€24,570
up €24,570 (+273%), from €9,000 to €33,570
of which Other amounts receivable: +€16,570
- Other debts +€27,868
up €27,868 (+59.9%), from €46,548 to €74,416
- Profit (loss) carried forward +€24,060
up €24,060, from -€24,060 to €0
- Gross operating margin +€90,743
up €90,743, from -€26,740 to €64,003
- Taxes +€8,363
up €8,363 (+12,425%), from €67 to €8,430
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 | €28,962 | €80,633 | +€51,671 | +178% |
| Fixed assets | 21/28 | €12,000 | €12,000 | = | 0.0% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €16,962 | €68,633 | +€51,671 | +305% |
| Amounts receivable within one year | 40/41 | €9,000 | €33,570 | +€24,570 | +273% |
| Trade receivables | 40 | €9,000 | €17,000 | +€8,000 | +88.9% |
| Other amounts receivable | 41 | - | €16,570 | +€16,570 | |
| Cash at bank and in hand | 54/58 | €1,565 | €28,313 | +€26,748 | +1,709% |
| Deferred charges and accrued income | 490/1 | €6,396 | €6,750 | +€354 | +5.5% |
| Total equity and liabilities | 10/49 | €28,962 | €80,633 | +€51,671 | +178% |
| Equity | 10/15 | -€19,060 | €5,000 | +€24,060 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,060 | €0 | +€24,060 | |
| Amounts payable | 17/49 | €48,022 | €75,633 | +€27,611 | +57.5% |
| Amounts payable within one year | 42/48 | €48,022 | €75,633 | +€27,611 | +57.5% |
| Trade debts | 44 | €414 | €57 | -€357 | -86.1% |
| Suppliers | 440/4 | €414 | €57 | -€357 | -86.1% |
| Taxes, remuneration and social security | 45 | €1,059 | €1,159 | +€100 | +9.4% |
| Taxes | 450/3 | €59 | €1,159 | +€1,100 | +1,861% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €46,548 | €74,416 | +€27,868 | +59.9% |
| Other operating charges | 640/8 | €485 | €981 | +€497 | +102% |
| Gross operating margin | 9900 | -€26,740 | €64,003 | +€90,743 | |
| Operating profit (loss) | 9901 | -€27,225 | €63,022 | +€90,247 | |
| Financial charges | 65/66B | €308 | €172 | -€136 | -44.2% |
| Recurring financial charges | 65 | €308 | €172 | -€136 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | -€27,533 | €62,850 | +€90,383 | |
| Income taxes | 67/77 | €67 | €8,430 | +€8,363 | +12,425% |
| Profit (loss) for the period | 9904 | -€27,600 | €54,419 | +€82,020 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,600 | €54,419 | +€82,020 |
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 31 October 2026 via checked.be.