DR. SYS Céline: 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. SYS Céline
Largest movements
- Cash -€85,562
down €85,562 (-33.4%), from €256,304 to €170,743
mainly Other debts (-€146,413) and Investment in fixed assets (net) (-€61,968)
- Receivables after one year +€61,778
up €61,778 (+197.7%), from €31,244 to €93,022
- Tangible fixed assets +€55,493
up €55,493 (+571.4%), from €9,713 to €65,205
of which Furniture and vehicles: +€56,052
- Deferred charges and accrued income +€54,503
up €54,503 (+48.7%), from €111,831 to €166,334
- Reserves +€171,438
up €171,438 (+143.6%), from €119,402 to €290,839
- Other debts -€146,413
down €146,413 (-93.0%), from €157,440 to €11,027
- Accrued charges and deferred income +€35,921
up €35,921 (+34.7%), from €103,407 to €139,328
- Tax, wage and social debts +€17,868
up €17,868 (+126.9%), from €14,079 to €31,948
- Gross operating margin +€16,078
up €16,078 (+7.5%), from €213,736 to €229,815
- Taxes +€3,778
up €3,778 (+7.8%), from €48,203 to €51,981
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 | €413,987 | €495,304 | +€81,317 | +19.6% |
| Fixed assets | 21/28 | €9,713 | €65,205 | +€55,493 | +571.4% |
| Tangible fixed assets | 22/27 | €9,713 | €65,205 | +€55,493 | +571.4% |
| Land and buildings | 22 | €3,597 | €3,038 | -€559 | -15.6% |
| Furniture and vehicles | 24 | €6,116 | €62,168 | +€56,052 | +916.6% |
| Current assets | 29/58 | €404,275 | €430,098 | +€25,824 | +6.4% |
| Amounts receivable after more than one year | 29 | €31,244 | €93,022 | +€61,778 | +197.7% |
| Other amounts receivable | 291 | €31,244 | €93,022 | +€61,778 | +197.7% |
| Amounts receivable within one year | 40/41 | €4,895 | €0 | -€4,895 | -100.0% |
| Other amounts receivable | 41 | €4,895 | €0 | -€4,895 | -100.0% |
| Cash at bank and in hand | 54/58 | €256,304 | €170,743 | -€85,562 | -33.4% |
| Deferred charges and accrued income | 490/1 | €111,831 | €166,334 | +€54,503 | +48.7% |
| Total equity and liabilities | 10/49 | €413,987 | €495,304 | +€81,317 | +19.6% |
| Equity | 10/15 | €138,002 | €309,439 | +€171,438 | +124.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119,402 | €290,839 | +€171,438 | +143.6% |
| Distributable reserves | 133 | €119,402 | €290,839 | +€171,438 | +143.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €275,985 | €185,864 | -€90,121 | -32.7% |
| Amounts payable within one year | 42/48 | €172,578 | €46,537 | -€126,042 | -73.0% |
| Trade debts | 44 | €1,059 | €3,562 | +€2,503 | +236.3% |
| Suppliers | 440/4 | €1,059 | €3,562 | +€2,503 | +236.3% |
| Taxes, remuneration and social security | 45 | €14,079 | €31,948 | +€17,868 | +126.9% |
| Taxes | 450/3 | €14,079 | €31,948 | +€17,868 | +126.9% |
| Other amounts payable | 47/48 | €157,440 | €11,027 | -€146,413 | -93.0% |
| Accrued charges and deferred income | 492/3 | €103,407 | €139,328 | +€35,921 | +34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,722 | €6,475 | +€1,753 | +37.1% |
| Other operating charges | 640/8 | €985 | €1,031 | +€47 | +4.7% |
| Gross operating margin | 9900 | €213,736 | €229,815 | +€16,078 | +7.5% |
| Operating profit (loss) | 9901 | €208,029 | €222,308 | +€14,279 | +6.9% |
| Financial income | 75/76B | €798 | €1,778 | +€980 | +122.8% |
| Recurring financial income | 75 | €798 | €1,778 | +€980 | +122.8% |
| Financial charges | 65/66B | €550 | €667 | +€117 | +21.3% |
| Recurring financial charges | 65 | €550 | €667 | +€117 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €208,277 | €223,419 | +€15,141 | +7.3% |
| Income taxes | 67/77 | €48,203 | €51,981 | +€3,778 | +7.8% |
| Profit (loss) for the period | 9904 | €160,075 | €171,438 | +€11,363 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €160,075 | €171,438 | +€11,363 | +7.1% |
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 30 September 2026 via checked.be.