Dr. Ooms Dirk: 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. Ooms Dirk
Largest movements
- Deferred charges and accrued income +€46,830
up €46,830 (+35.7%), from €131,079 to €177,909
- Cash +€45,412
up €45,412 (+20.5%), from €221,365 to €266,777
mainly Net result for the year (+€402,770) and Other debts (+€71,548)
- Tangible fixed assets -€11,653
down €11,653 (-27.0%), from €43,172 to €31,519
of which Furniture and vehicles: -€10,890
- Other debts +€71,548
up €71,548 (+21.1%), from €338,452 to €410,000
- Tax, wage and social debts +€14,707
up €14,707 (+48.0%), from €30,640 to €45,346
of which Taxes: +€14,707
- Reserves -€6,860
down €6,860 (-100%), from €6,860 to €0
- Gross operating margin +€98,512
up €98,512 (+22.0%), from €447,510 to €546,021
- Taxes +€29,674
up €29,674 (+29.3%), from €101,185 to €130,859
- Depreciation -€19,458
down €19,458 (-62.5%), from €31,111 to €11,653
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 | €395,616 | €476,929 | +€81,313 | +20.6% |
| Fixed assets | 21/28 | €43,172 | €31,519 | -€11,653 | -27.0% |
| Tangible fixed assets | 22/27 | €43,172 | €31,519 | -€11,653 | -27.0% |
| Furniture and vehicles | 24 | €40,185 | €29,296 | -€10,890 | -27.1% |
| Other tangible fixed assets | 26 | €2,987 | €2,223 | -€764 | -25.6% |
| Current assets | 29/58 | €352,444 | €445,410 | +€92,966 | +26.4% |
| Amounts receivable within one year | 40/41 | €0 | €724 | +€724 | |
| Other amounts receivable | 41 | €0 | €724 | +€724 | |
| Cash at bank and in hand | 54/58 | €221,365 | €266,777 | +€45,412 | +20.5% |
| Deferred charges and accrued income | 490/1 | €131,079 | €177,909 | +€46,830 | +35.7% |
| Total equity and liabilities | 10/49 | €395,616 | €476,929 | +€81,313 | +20.6% |
| Equity | 10/15 | €26,221 | €18,990 | -€7,230 | -27.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,860 | €0 | -€6,860 | -100% |
| Distributable reserves | 133 | €6,860 | €0 | -€6,860 | -100% |
| Profit (loss) carried forward | 14 | €761 | €390 | -€370 | -48.7% |
| Amounts payable | 17/49 | €369,395 | €457,938 | +€88,543 | +24.0% |
| Amounts payable within one year | 42/48 | €369,395 | €457,938 | +€88,543 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €304 | €2,592 | +€2,288 | +753% |
| Suppliers | 440/4 | €304 | €2,592 | +€2,288 | +753% |
| Taxes, remuneration and social security | 45 | €30,640 | €45,346 | +€14,707 | +48.0% |
| Taxes | 450/3 | €27,301 | €42,007 | +€14,707 | +53.9% |
| Remuneration and social security | 454/9 | €3,339 | €3,339 | = | 0.0% |
| Other amounts payable | 47/48 | €338,452 | €410,000 | +€71,548 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,111 | €11,653 | -€19,458 | -62.5% |
| Other operating charges | 640/8 | €776 | €815 | +€39 | +5.0% |
| Gross operating margin | 9900 | €447,510 | €546,021 | +€98,512 | +22.0% |
| Operating profit (loss) | 9901 | €415,623 | €533,553 | +€117,930 | +28.4% |
| Financial income | 75/76B | €45 | €75 | +€30 | +66.5% |
| Recurring financial income | 75 | €45 | €75 | +€30 | +66.5% |
| Financial charges | 65/66B | €71 | €0 | -€71 | -99.9% |
| Recurring financial charges | 65 | €71 | €0 | -€71 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €415,597 | €533,628 | +€118,031 | +28.4% |
| Income taxes | 67/77 | €101,185 | €130,859 | +€29,674 | +29.3% |
| Profit (loss) for the period | 9904 | €314,413 | €402,770 | +€88,357 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €314,413 | €402,770 | +€88,357 | +28.1% |
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 29 October 2026 via checked.be.