Dr. Van der Heyden Jan: what changed
What changed
Dr. Van der Heyden Jan
filed annual accounts (NBB)
Net result for the year
€680,239
2024 · €558,077+€122,162
Equity
€18,550
2024 · €18,550
Cash
€359,025
2024 · €249,385+€109,640
Balance sheet total
€758,064
2024 · €662,643+€95,421
Largest movements
Assets
- Cash +€109,640
up €109,640 (+44.0%), from €249,385 to €359,025
mainly Net result for the year (+€680,239) and Other debts (+€122,162)
- Tangible fixed assets -€33,745
down €33,745 (-38.9%), from €86,783 to €53,038
of which Furniture and vehicles: -€32,581
- Receivables within one year +€11,217
up €11,217 (+3.5%), from €323,744 to €334,961
of which Trade receivables: +€15,210
- Deferred charges and accrued income +€8,308
up €8,308 (+304%), from €2,731 to €11,039
Equity and liabilities
- Other debts +€122,162
up €122,162 (+21.9%), from €558,077 to €680,239
- Debts after one year -€32,025
down €32,025 (-66.2%), from €48,376 to €16,351
Income statement
- Gross operating margin +€142,329
up €142,329 (+17.8%), from €797,451 to €939,781
- Taxes +€41,529
up €41,529 (+22.9%), from €181,735 to €223,264
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
€558,077
Gross operating margin
+€142,329
Depreciation
+€614
Other operating charges
+€1,609
Other operating items
+€18,586
Financial income
-€326
Financial charges
+€879
Taxes
-€41,529
Result 2025
€680,239
raises the resultlowers the resultnot broken down further in the accounts
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
+€824,115
Investment
€0
Financing
-€714,475
Cash 2024
€249,385
From operations (derived)
+€824,115
Net result for the year
+€680,239
Depreciation
+€33,745
Receivables within one year
-€11,217
Deferred charges and accrued income
-€8,308
Trade debts
+€4,420
Tax, wage and social debts
+€3,075
Other debts
+€122,162
Financing
-€714,475
Debts after one year
-€32,025
Current portion of long-term debt
+€883
Short-term financial debts
-€3,094
Contributions, distributions and other
-€680,239
Cash 2025
€359,025
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €662,643 | €758,064 | +€95,421 | +14.4% |
| Fixed assets | 21/28 | €86,783 | €53,038 | -€33,745 | -38.9% |
| Tangible fixed assets | 22/27 | €86,783 | €53,038 | -€33,745 | -38.9% |
| Plant, machinery and equipment | 23 | €3,303 | €2,138 | -€1,164 | -35.3% |
| Furniture and vehicles | 24 | €80,630 | €48,049 | -€32,581 | -40.4% |
| Other tangible fixed assets | 26 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €575,860 | €705,026 | +€129,166 | +22.4% |
| Amounts receivable within one year | 40/41 | €323,744 | €334,961 | +€11,217 | +3.5% |
| Trade receivables | 40 | €305,027 | €320,237 | +€15,210 | +5.0% |
| Other amounts receivable | 41 | €18,717 | €14,725 | -€3,992 | -21.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €249,385 | €359,025 | +€109,640 | +44.0% |
| Deferred charges and accrued income | 490/1 | €2,731 | €11,039 | +€8,308 | +304% |
| Total equity and liabilities | 10/49 | €662,643 | €758,064 | +€95,421 | +14.4% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €644,093 | €739,514 | +€95,421 | +14.8% |
| Amounts payable after more than one year | 17 | €48,376 | €16,351 | -€32,025 | -66.2% |
| Financial debts | 170/4 | €48,376 | €16,351 | -€32,025 | -66.2% |
| Amounts payable within one year | 42/48 | €595,717 | €723,162 | +€127,446 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €31,142 | €32,025 | +€883 | +2.8% |
| Financial debts | 43 | €3,094 | €0 | -€3,094 | -100% |
| Credit institutions | 430/8 | €3,094 | €0 | -€3,094 | -100% |
| Trade debts | 44 | €3,404 | €7,824 | +€4,420 | +130% |
| Suppliers | 440/4 | €3,404 | €7,824 | +€4,420 | +130% |
| Taxes, remuneration and social security | 45 | €0 | €3,075 | +€3,075 | |
| Taxes | 450/3 | €0 | €3,075 | +€3,075 | |
| Other amounts payable | 47/48 | €558,077 | €680,239 | +€122,162 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,359 | €33,745 | -€614 | -1.8% |
| Other operating charges | 640/8 | €2,244 | €635 | -€1,609 | -71.7% |
| Non-recurring operating charges | 66A | €18,586 | €0 | -€18,586 | -100% |
| Gross operating margin | 9900 | €797,451 | €939,781 | +€142,329 | +17.8% |
| Operating profit (loss) | 9901 | €742,263 | €905,401 | +€163,138 | +22.0% |
| Financial income | 75/76B | €1,027 | €701 | -€326 | -31.8% |
| Recurring financial income | 75 | €1,027 | €701 | -€326 | -31.8% |
| Financial charges | 65/66B | €3,478 | €2,599 | -€879 | -25.3% |
| Recurring financial charges | 65 | €3,478 | €2,599 | -€879 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €739,812 | €903,503 | +€163,691 | +22.1% |
| Income taxes | 67/77 | €181,735 | €223,264 | +€41,529 | +22.9% |
| Profit (loss) for the period | 9904 | €558,077 | €680,239 | +€122,162 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €558,077 | €680,239 | +€122,162 | +21.9% |
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 4 November 2026 via checked.be.