Dr. Moons Anke: what changed
Two fiscal 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. Moons Anke
Largest movements
- Cash -€34,915
down €34,915 (-9.9%), from €352,079 to €317,164
mainly Contributions, distributions and other (-€183,501) and Deferred charges and accrued income (-€20,649)
- Deferred charges and accrued income +€20,649
up €20,649 (+101.1%), from €20,419 to €41,068
- Other debts -€8,676
down €8,676 (-2.4%), from €361,768 to €353,092
- Tax, wage and social debts -€4,412
down €4,412 (-67.3%), from €6,555 to €2,143
- Gross operating margin +€78,376
up €78,376 (+46.0%), from €170,362 to €248,738
- Taxes +€19,522
up €19,522 (+46.0%), from €42,483 to €62,005
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.
Cash bridge derived
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 | €388,118 | €375,083 | -€13,036 | -3.4% |
| Fixed assets | 21/28 | €15,621 | €16,851 | +€1,230 | +7.9% |
| Tangible fixed assets | 22/27 | €7,481 | €8,711 | +€1,230 | +16.4% |
| Land and buildings | 22 | €1,149 | €849 | -€300 | -26.1% |
| Plant, machinery and equipment | 23 | €54 | €2,791 | +€2,737 | +5052.9% |
| Furniture and vehicles | 24 | €6,278 | €5,071 | -€1,207 | -19.2% |
| Financial fixed assets | 28 | €8,140 | €8,140 | = | 0.0% |
| Current assets | 29/58 | €372,497 | €358,232 | -€14,266 | -3.8% |
| Cash at bank and in hand | 54/58 | €352,079 | €317,164 | -€34,915 | -9.9% |
| Deferred charges and accrued income | 490/1 | €20,419 | €41,068 | +€20,649 | +101.1% |
| Total equity and liabilities | 10/49 | €388,118 | €375,083 | -€13,036 | -3.4% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €369,518 | €356,483 | -€13,036 | -3.5% |
| Amounts payable within one year | 42/48 | €369,249 | €356,126 | -€13,123 | -3.6% |
| Trade debts | 44 | €926 | €891 | -€35 | -3.7% |
| Suppliers | 440/4 | €926 | €891 | -€35 | -3.7% |
| Taxes, remuneration and social security | 45 | €6,555 | €2,143 | -€4,412 | -67.3% |
| Taxes | 450/3 | €6,555 | €2,143 | -€4,412 | -67.3% |
| Other amounts payable | 47/48 | €361,768 | €353,092 | -€8,676 | -2.4% |
| Accrued charges and deferred income | 492/3 | €270 | €357 | +€87 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,347 | €4,245 | +€898 | +26.8% |
| Other operating charges | 640/8 | €882 | €816 | -€66 | -7.5% |
| Gross operating margin | 9900 | €170,362 | €248,738 | +€78,376 | +46.0% |
| Operating profit (loss) | 9901 | €166,133 | €243,677 | +€77,544 | +46.7% |
| Financial income | 75/76B | €3,095 | €2,875 | -€220 | -7.1% |
| Recurring financial income | 75 | €3,095 | €2,875 | -€220 | -7.1% |
| Financial charges | 65/66B | €1,232 | €1,046 | -€186 | -15.1% |
| Recurring financial charges | 65 | €1,232 | €1,046 | -€186 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €167,996 | €245,506 | +€77,510 | +46.1% |
| Income taxes | 67/77 | €42,483 | €62,005 | +€19,522 | +46.0% |
| Profit (loss) for the period | 9904 | €125,513 | €183,501 | +€57,988 | +46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €125,513 | €183,501 | +€57,988 | +46.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.