DR. R. VAN LOON: 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. R. VAN LOON
Largest movements
- Cash -€39,249
down €39,249 (-5.5%), from €716,518 to €677,269
mainly Contributions, distributions and other (-€183,521) and Tax, wage and social debts (-€21,305)
- Receivables within one year +€19,829
up €19,829 (+8.0%), from €246,389 to €266,218
- Tax, wage and social debts -€21,305
down €21,305 (-31.7%), from €67,143 to €45,838
of which Taxes: -€21,305
- Reserves +€12,043
up €12,043 (+1.2%), from €968,308 to €980,351
- Gross operating margin -€27,812
down €27,812 (-9.3%), from €298,045 to €270,234
- Taxes -€9,565
down €9,565 (-10.0%), from €95,903 to €86,338
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 | €1,048,311 | €1,038,589 | -€9,723 | -0.9% |
| Current assets | 29/58 | €1,048,311 | €1,038,589 | -€9,723 | -0.9% |
| Amounts receivable within one year | 40/41 | €246,389 | €266,218 | +€19,829 | +8.0% |
| Other amounts receivable | 41 | €246,389 | €266,218 | +€19,829 | +8.0% |
| Current investments | 50/53 | €85,405 | €95,102 | +€9,697 | +11.4% |
| Cash at bank and in hand | 54/58 | €716,518 | €677,269 | -€39,249 | -5.5% |
| Total equity and liabilities | 10/49 | €1,048,311 | €1,038,589 | -€9,723 | -0.9% |
| Equity | 10/15 | €980,708 | €992,751 | +€12,043 | +1.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €968,308 | €980,351 | +€12,043 | +1.2% |
| Distributable reserves | 133 | €968,308 | €980,351 | +€12,043 | +1.2% |
| Amounts payable | 17/49 | €67,603 | €45,838 | -€21,765 | -32.2% |
| Amounts payable within one year | 42/48 | €67,603 | €45,838 | -€21,765 | -32.2% |
| Trade debts | 44 | €460 | - | -€460 | |
| Suppliers | 440/4 | €460 | - | -€460 | |
| Taxes, remuneration and social security | 45 | €67,143 | €45,838 | -€21,305 | -31.7% |
| Taxes | 450/3 | €62,223 | €40,918 | -€21,305 | -34.2% |
| Remuneration and social security | 454/9 | €4,920 | €4,920 | = | 0.0% |
| Other operating charges | 640/8 | €950 | €972 | +€23 | +2.4% |
| Gross operating margin | 9900 | €298,045 | €270,234 | -€27,812 | -9.3% |
| Operating profit (loss) | 9901 | €297,095 | €269,261 | -€27,834 | -9.4% |
| Financial income | 75/76B | €11,607 | €13,742 | +€2,135 | +18.4% |
| Recurring financial income | 75 | €11,607 | €13,742 | +€2,135 | +18.4% |
| Financial charges | 65/66B | €339 | €1,101 | +€762 | +225% |
| Recurring financial charges | 65 | €339 | €1,101 | +€762 | +225% |
| Profit (loss) for the period before taxes | 9903 | €308,363 | €281,902 | -€26,461 | -8.6% |
| Income taxes | 67/77 | €95,903 | €86,338 | -€9,565 | -10.0% |
| Profit (loss) for the period | 9904 | €212,460 | €195,564 | -€16,896 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €212,460 | €195,564 | -€16,896 | -8.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.