Dr. Rik Claeys: what changed
What changed
Dr. Rik Claeys
filed annual accounts (NBB)
Net result for the year
€128,431
2024 · €119,203+€9,228
Equity
€546,632
2024 · €418,201+€128,431
Cash
€496,486
2024 · €467,629+€28,858
Balance sheet total
€599,586
2024 · €467,999+€131,587
Largest movements
Assets
- Current investments +€100,000
new in 2025: €100,000
- Cash +€28,858
up €28,858 (+6.2%), from €467,629 to €496,486
mainly Net result for the year (+€128,431) and Tax, wage and social debts (+€3,395)
Equity and liabilities
- Reserves +€128,431
up €128,431 (+31.0%), from €414,443 to €542,874
Income statement
- Gross operating margin +€9,586
up €9,586 (+5.5%), from €175,365 to €184,951
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.
Result 2024
€119,203
Gross operating margin
+€9,586
Other operating charges
+€111
Financial income
+€428
Financial charges
+€235
Taxes
-€1,133
Result 2025
€128,431
raises the resultlowers the result
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.
From operations
+€128,858
Investment
-€100,000
Financing
€0
Cash 2024
€467,629
From operations (derived)
+€128,858
Net result for the year
+€128,431
Receivables within one year
-€835
Deferred charges and accrued income
-€1,894
Trade debts
-€1,317
Tax, wage and social debts
+€3,395
Other debts
-€1,234
Accrued charges and deferred income
+€2,313
Investment (derived)
-€100,000
Current investments
-€100,000
Cash 2025
€496,486
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €467,999 | €599,586 | +€131,587 | +28.1% |
| Current assets | 29/58 | €467,999 | €599,586 | +€131,587 | +28.1% |
| Amounts receivable within one year | 40/41 | €370 | €1,205 | +€835 | +226% |
| Trade receivables | 40 | €370 | €1,205 | +€835 | +226% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €467,629 | €496,486 | +€28,858 | +6.2% |
| Deferred charges and accrued income | 490/1 | - | €1,894 | +€1,894 | |
| Total equity and liabilities | 10/49 | €467,999 | €599,586 | +€131,587 | +28.1% |
| Equity | 10/15 | €418,201 | €546,632 | +€128,431 | +30.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €414,443 | €542,874 | +€128,431 | +31.0% |
| Distributable reserves | 133 | €414,443 | €542,874 | +€128,431 | +31.0% |
| Profit (loss) carried forward | 14 | €758 | €758 | = | 0.0% |
| Amounts payable | 17/49 | €49,798 | €52,954 | +€3,156 | +6.3% |
| Amounts payable within one year | 42/48 | €49,798 | €50,642 | +€844 | +1.7% |
| Trade debts | 44 | €2,209 | €891 | -€1,317 | -59.6% |
| Suppliers | 440/4 | €2,209 | €891 | -€1,317 | -59.6% |
| Taxes, remuneration and social security | 45 | €12,565 | €15,961 | +€3,395 | +27.0% |
| Taxes | 450/3 | €10,130 | €13,526 | +€3,395 | +33.5% |
| Remuneration and social security | 454/9 | €2,435 | €2,435 | = | 0.0% |
| Other amounts payable | 47/48 | €35,024 | €33,790 | -€1,234 | -3.5% |
| Accrued charges and deferred income | 492/3 | - | €2,313 | +€2,313 | |
| Other operating charges | 640/8 | €671 | €560 | -€111 | -16.6% |
| Gross operating margin | 9900 | €175,365 | €184,951 | +€9,586 | +5.5% |
| Operating profit (loss) | 9901 | €174,694 | €184,392 | +€9,698 | +5.6% |
| Financial income | 75/76B | €1 | €430 | +€428 | +32,199% |
| Recurring financial income | 75 | €1 | €430 | +€428 | +32,199% |
| Financial charges | 65/66B | €2,666 | €2,431 | -€235 | -8.8% |
| Recurring financial charges | 65 | €2,666 | €2,431 | -€235 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €172,030 | €182,390 | +€10,360 | +6.0% |
| Income taxes | 67/77 | €52,827 | €53,959 | +€1,133 | +2.1% |
| Profit (loss) for the period | 9904 | €119,203 | €128,431 | +€9,228 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €119,203 | €128,431 | +€9,228 | +7.7% |
Next steps
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Calculation and sources
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 7 November 2026 via checked.be.