Dr. Tom (Thomas) van Cann: 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. Tom (Thomas) van Cann
Largest movements
- Cash +€84,956
up €84,956 (+17.0%), from €498,383 to €583,339
mainly Net result for the year (+€342,252) and Other debts (+€297,059)
- Deferred charges and accrued income +€27,677
up €27,677 (+20.1%), from €137,771 to €165,448
- Other debts +€297,059
up €297,059 (+194%), from €152,941 to €450,000
- Profit (loss) carried forward -€107,748
down €107,748 (-69.5%), from €154,972 to €47,224
- Tax, wage and social debts -€78,084
down €78,084 (-53.3%), from €146,470 to €68,385
of which Taxes: -€78,905
- Gross operating margin +€176,448
up €176,448 (+61.5%), from €286,972 to €463,420
- Taxes +€52,586
up €52,586 (+77.9%), from €67,489 to €120,075
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 | €639,518 | €750,828 | +€111,309 | +17.4% |
| Current assets | 29/58 | €639,518 | €750,828 | +€111,309 | +17.4% |
| Amounts receivable within one year | 40/41 | €3,364 | €2,041 | -€1,323 | -39.3% |
| Other amounts receivable | 41 | €3,364 | €2,041 | -€1,323 | -39.3% |
| Cash at bank and in hand | 54/58 | €498,383 | €583,339 | +€84,956 | +17.0% |
| Deferred charges and accrued income | 490/1 | €137,771 | €165,448 | +€27,677 | +20.1% |
| Total equity and liabilities | 10/49 | €639,518 | €750,828 | +€111,309 | +17.4% |
| Equity | 10/15 | €338,277 | €230,529 | -€107,748 | -31.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €180,305 | €180,305 | = | 0.0% |
| Distributable reserves | 133 | €180,305 | €180,305 | = | 0.0% |
| Profit (loss) carried forward | 14 | €154,972 | €47,224 | -€107,748 | -69.5% |
| Amounts payable | 17/49 | €301,241 | €520,299 | +€219,057 | +72.7% |
| Amounts payable within one year | 42/48 | €301,241 | €520,299 | +€219,057 | +72.7% |
| Trade debts | 44 | €1,831 | €1,913 | +€83 | +4.5% |
| Suppliers | 440/4 | €1,831 | €1,913 | +€83 | +4.5% |
| Taxes, remuneration and social security | 45 | €146,470 | €68,385 | -€78,084 | -53.3% |
| Taxes | 450/3 | €146,470 | €67,564 | -€78,905 | -53.9% |
| Remuneration and social security | 454/9 | - | €821 | +€821 | |
| Other amounts payable | 47/48 | €152,941 | €450,000 | +€297,059 | +194% |
| Other operating charges | 640/8 | €822 | €1,239 | +€416 | +50.6% |
| Gross operating margin | 9900 | €286,972 | €463,420 | +€176,448 | +61.5% |
| Operating profit (loss) | 9901 | €286,150 | €462,181 | +€176,031 | +61.5% |
| Financial income | 75/76B | €49 | €146 | +€97 | +196% |
| Recurring financial income | 75 | €49 | €146 | +€97 | +196% |
| Profit (loss) for the period before taxes | 9903 | €286,199 | €462,327 | +€176,128 | +61.5% |
| Income taxes | 67/77 | €67,489 | €120,075 | +€52,586 | +77.9% |
| Profit (loss) for the period | 9904 | €218,710 | €342,252 | +€123,542 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €218,710 | €342,252 | +€123,542 | +56.5% |
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 1 November 2026 via checked.be.