Dr. PELCKMANS M.C.: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Dr. PELCKMANS M.C.
Largest movements
- Cash -€159,615
down €159,615 (-96.2%), from €165,895 to €6,280
mainly Receivables after one year (-€150,000) and Contributions, distributions and other (-€100,000)
- Receivables after one year +€150,000
new in 2025: €150,000
- Current investments -€103,789
no longer reported in 2025 (was €103,789)
- Receivables within one year -€11,368
down €11,368 (-39.0%), from €29,158 to €17,790
of which Other amounts receivable: -€11,673
- Reserves -€100,000
down €100,000 (-19.5%), from €511,720 to €411,720
of which Distributable reserves: -€100,000
- Other debts -€12,520
down €12,520 (-56.9%), from €22,000 to €9,480
- Profit (loss) carried forward -€11,223
down €11,223 (-4.1%), from -€272,298 to -€283,522
- Gross operating margin +€7,249
up €7,249 (+56.9%), from -€12,734 to -€5,484
- Other operating charges +€3,813
up €3,813 (+713%), from €535 to €4,347
- Depreciation -€1,275
down €1,275 (-46.0%), from €2,773 to €1,498
- Financial charges -€240
down €240 (-80.1%), from €300 to €60
- Financial income +€165
up €165 (+826,200%), from €0 to €165
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 | €314,244 | €187,187 | -€127,057 | -40.4% |
| Fixed assets | 21/28 | €6,824 | €5,326 | -€1,498 | -22.0% |
| Tangible fixed assets | 22/27 | €6,824 | €5,326 | -€1,498 | -22.0% |
| Land and buildings | 22 | €738 | €461 | -€277 | -37.5% |
| Plant, machinery and equipment | 23 | €1,532 | €416 | -€1,116 | -72.8% |
| Furniture and vehicles | 24 | €106 | €0 | -€106 | -100% |
| Other tangible fixed assets | 26 | €4,449 | €4,449 | = | 0.0% |
| Current assets | 29/58 | €307,420 | €181,862 | -€125,559 | -40.8% |
| Amounts receivable after more than one year | 29 | - | €150,000 | +€150,000 | |
| Other amounts receivable | 291 | - | €150,000 | +€150,000 | |
| Stocks and contracts in progress | 3 | €7,792 | €7,792 | = | 0.0% |
| Stocks | 30/36 | €7,792 | €7,792 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,158 | €17,790 | -€11,368 | -39.0% |
| Trade receivables | 40 | €17,028 | €17,333 | +€305 | +1.8% |
| Other amounts receivable | 41 | €12,130 | €457 | -€11,673 | -96.2% |
| Current investments | 50/53 | €103,789 | - | -€103,789 | |
| Cash at bank and in hand | 54/58 | €165,895 | €6,280 | -€159,615 | -96.2% |
| Deferred charges and accrued income | 490/1 | €788 | - | -€788 | |
| Total equity and liabilities | 10/49 | €314,244 | €187,187 | -€127,057 | -40.4% |
| Equity | 10/15 | €284,819 | €173,596 | -€111,223 | -39.1% |
| Contributions | 10/11 | €45,397 | €45,397 | = | 0.0% |
| Reserves | 13 | €511,720 | €411,720 | -€100,000 | -19.5% |
| Tax-exempt reserves | 132 | €28,306 | €28,306 | = | 0.0% |
| Distributable reserves | 133 | €483,414 | €383,414 | -€100,000 | -20.7% |
| Profit (loss) carried forward | 14 | -€272,298 | -€283,522 | -€11,223 | -4.1% |
| Amounts payable | 17/49 | €29,425 | €13,591 | -€15,834 | -53.8% |
| Amounts payable within one year | 42/48 | €29,425 | €13,591 | -€15,834 | -53.8% |
| Trade debts | 44 | €5,110 | €2,111 | -€2,999 | -58.7% |
| Suppliers | 440/4 | €5,110 | €2,111 | -€2,999 | -58.7% |
| Taxes, remuneration and social security | 45 | €2,315 | €2,000 | -€315 | -13.6% |
| Taxes | 450/3 | €2,315 | €2,000 | -€315 | -13.6% |
| Other amounts payable | 47/48 | €22,000 | €9,480 | -€12,520 | -56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,773 | €1,498 | -€1,275 | -46.0% |
| Other operating charges | 640/8 | €535 | €4,347 | +€3,813 | +713% |
| Non-recurring operating charges | 66A | €77,502 | - | -€77,502 | |
| Gross operating margin | 9900 | -€12,734 | -€5,484 | +€7,249 | +56.9% |
| Operating profit (loss) | 9901 | -€93,543 | -€11,329 | +€82,214 | +87.9% |
| Financial income | 75/76B | €0 | €165 | +€165 | +826,200% |
| Recurring financial income | 75 | €0 | €165 | +€165 | +826,200% |
| Financial charges | 65/66B | €300 | €60 | -€240 | -80.1% |
| Recurring financial charges | 65 | €300 | €60 | -€240 | -80.1% |
| Profit (loss) for the period before taxes | 9903 | -€93,843 | -€11,223 | +€82,619 | +88.0% |
| Profit (loss) for the period | 9904 | -€93,843 | -€11,223 | +€82,619 | +88.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€93,843 | -€11,223 | +€82,619 | +88.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.