DR.MOMMAERTS KOEN: 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.MOMMAERTS KOEN
Largest movements
- Current investments +€75,000
up €75,000 (+12.5%), from €600,000 to €675,000
- Tangible fixed assets +€43,201
up €43,201 (+211%), from €20,468 to €63,669
of which Other tangible fixed assets: +€31,506
- Cash -€28,678
down €28,678 (-30.0%), from €95,464 to €66,787
mainly Current investments (-€75,000) and Contributions, distributions and other (-€65,568)
- Deferred charges and accrued income -€8,450
down €8,450 (-56.0%), from €15,087 to €6,637
- Reserves +€95,823
up €95,823 (+15.5%), from €616,713 to €712,536
of which Distributable reserves: +€115,683
- Tax, wage and social debts -€19,854
down €19,854 (-61.4%), from €32,340 to €12,486
of which Taxes: -€20,159
- Taxes -€4,438
down €4,438 (-6.2%), from €71,830 to €67,392
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 | €746,150 | €821,035 | +€74,885 | +10.0% |
| Fixed assets | 21/28 | €20,468 | €63,669 | +€43,201 | +211% |
| Tangible fixed assets | 22/27 | €20,468 | €63,669 | +€43,201 | +211% |
| Land and buildings | 22 | €12,844 | - | -€12,844 | |
| Plant, machinery and equipment | 23 | €7,445 | €32,157 | +€24,712 | +332% |
| Furniture and vehicles | 24 | €180 | €6 | -€174 | -96.8% |
| Other tangible fixed assets | 26 | - | €31,506 | +€31,506 | |
| Current assets | 29/58 | €725,682 | €757,367 | +€31,684 | +4.4% |
| Amounts receivable within one year | 40/41 | €15,131 | €8,943 | -€6,187 | -40.9% |
| Trade receivables | 40 | - | €5,249 | +€5,249 | |
| Other amounts receivable | 41 | €15,131 | €3,694 | -€11,437 | -75.6% |
| Current investments | 50/53 | €600,000 | €675,000 | +€75,000 | +12.5% |
| Cash at bank and in hand | 54/58 | €95,464 | €66,787 | -€28,678 | -30.0% |
| Deferred charges and accrued income | 490/1 | €15,087 | €6,637 | -€8,450 | -56.0% |
| Total equity and liabilities | 10/49 | €746,150 | €821,035 | +€74,885 | +10.0% |
| Equity | 10/15 | €635,313 | €731,136 | +€95,823 | +15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €616,713 | €712,536 | +€95,823 | +15.5% |
| Non-distributable reserves | 130/1 | €19,860 | €0 | -€19,860 | -100% |
| Reserves not available under the articles | 1311 | €19,860 | €0 | -€19,860 | -100% |
| Distributable reserves | 133 | €596,853 | €712,536 | +€115,683 | +19.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €110,837 | €89,900 | -€20,937 | -18.9% |
| Amounts payable within one year | 42/48 | €110,837 | €89,900 | -€20,937 | -18.9% |
| Trade debts | 44 | €52 | €224 | +€172 | +330% |
| Suppliers | 440/4 | €52 | €224 | +€172 | +330% |
| Taxes, remuneration and social security | 45 | €32,340 | €12,486 | -€19,854 | -61.4% |
| Taxes | 450/3 | €20,159 | €0 | -€20,159 | -100% |
| Remuneration and social security | 454/9 | €12,181 | €12,486 | +€305 | +2.5% |
| Other amounts payable | 47/48 | €78,446 | €77,190 | -€1,256 | -1.6% |
| Remuneration, social security and pensions | 62 | €93,543 | €96,082 | +€2,539 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,597 | €6,732 | +€3,135 | +87.1% |
| Other operating charges | 640/8 | €555 | €836 | +€281 | +50.7% |
| Gross operating margin | 9900 | €333,906 | €331,274 | -€2,632 | -0.8% |
| Operating profit (loss) | 9901 | €236,211 | €227,624 | -€8,587 | -3.6% |
| Financial income | 75/76B | €1,462 | €3,626 | +€2,164 | +148% |
| Recurring financial income | 75 | €1,462 | €3,626 | +€2,164 | +148% |
| Financial charges | 65/66B | €601 | €2,466 | +€1,864 | +310% |
| Recurring financial charges | 65 | €601 | €2,466 | +€1,864 | +310% |
| Profit (loss) for the period before taxes | 9903 | €237,072 | €228,784 | -€8,288 | -3.5% |
| Income taxes | 67/77 | €71,830 | €67,392 | -€4,438 | -6.2% |
| Profit (loss) for the period | 9904 | €165,241 | €161,391 | -€3,850 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €165,241 | €161,391 | -€3,850 | -2.3% |
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.