Dr. Laura De Vriese: what changed
Dr. Laura De Vriese
Largest movements
- Cash +€109,878
up €109,878 (+694%), from €15,827 to €125,704
mainly Net result for the year (+€72,627) and Deferred charges and accrued income (+€61,894)
- Deferred charges and accrued income -€61,894
down €61,894 (-96.4%), from €64,224 to €2,331
- Current investments +€20,000
up €20,000 (+66.7%), from €30,000 to €50,000
- Receivables within one year +€5,624
up €5,624 (+52.3%), from €10,756 to €16,379
- Reserves +€72,627
up €72,627 (+73.1%), from €99,386 to €172,013
- Financial income +€1,641
up €1,641 (+192%), from €856 to €2,497
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 | €120,807 | €194,415 | +€73,608 | +60.9% |
| Current assets | 29/58 | €120,807 | €194,415 | +€73,608 | +60.9% |
| Amounts receivable within one year | 40/41 | €10,756 | €16,379 | +€5,624 | +52.3% |
| Other amounts receivable | 41 | €10,756 | €16,379 | +€5,624 | +52.3% |
| Current investments | 50/53 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €15,827 | €125,704 | +€109,878 | +694% |
| Deferred charges and accrued income | 490/1 | €64,224 | €2,331 | -€61,894 | -96.4% |
| Total equity and liabilities | 10/49 | €120,807 | €194,415 | +€73,608 | +60.9% |
| Equity | 10/15 | €100,386 | €173,013 | +€72,627 | +72.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €99,386 | €172,013 | +€72,627 | +73.1% |
| Distributable reserves | 133 | €99,386 | €172,013 | +€72,627 | +73.1% |
| Amounts payable | 17/49 | €20,421 | €21,402 | +€980 | +4.8% |
| Amounts payable within one year | 42/48 | €18,969 | €19,524 | +€555 | +2.9% |
| Trade debts | 44 | €30 | €671 | +€641 | +2,135% |
| Suppliers | 440/4 | €30 | €671 | +€641 | +2,135% |
| Taxes, remuneration and social security | 45 | €18,935 | €18,853 | -€82 | -0.4% |
| Taxes | 450/3 | €18,935 | €18,853 | -€82 | -0.4% |
| Other amounts payable | 47/48 | €4 | - | -€4 | |
| Accrued charges and deferred income | 492/3 | €1,452 | €1,877 | +€425 | +29.3% |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | €89,048 | €89,434 | +€386 | +0.4% |
| Operating profit (loss) | 9901 | €88,933 | €89,308 | +€375 | +0.4% |
| Financial income | 75/76B | €856 | €2,497 | +€1,641 | +192% |
| Recurring financial income | 75 | €856 | €2,497 | +€1,641 | +192% |
| Financial charges | 65/66B | €132 | €150 | +€18 | +13.6% |
| Recurring financial charges | 65 | €132 | €150 | +€18 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €89,656 | €91,655 | +€1,999 | +2.2% |
| Income taxes | 67/77 | €18,725 | €19,028 | +€303 | +1.6% |
| Profit (loss) for the period | 9904 | €70,931 | €72,627 | +€1,696 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,931 | €72,627 | +€1,696 | +2.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.