DR. VAN OYEN: 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. VAN OYEN
Largest movements
- Current investments -€179,380
no longer reported in 2026 (was €179,380)
- Receivables within one year +€80,561
up €80,561 (+33.9%), from €237,295 to €317,856
of which Other amounts receivable: +€77,100
- Tangible fixed assets -€9,686
down €9,686 (-9.5%), from €101,588 to €91,902
of which Land and buildings: -€9,159
- Deferred charges and accrued income +€8,647
up €8,647 (+50.8%), from €17,035 to €25,683
- Reserves -€107,062
down €107,062 (-16.4%), from €653,597 to €546,535
- Financial income +€25,111
up €25,111 (+1,037%), from €2,420 to €27,531
- Gross operating margin -€7,736
down €7,736 (-3.4%), from €226,461 to €218,724
- Taxes +€3,956
up €3,956 (+6.6%), from €59,650 to €63,606
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €710,480 | €604,180 | -€106,300 | -15.0% |
| Fixed assets | 21/28 | €101,620 | €91,934 | -€9,686 | -9.5% |
| Tangible fixed assets | 22/27 | €101,588 | €91,902 | -€9,686 | -9.5% |
| Land and buildings | 22 | €90,645 | €81,486 | -€9,159 | -10.1% |
| Plant, machinery and equipment | 23 | €1,976 | €994 | -€982 | -49.7% |
| Furniture and vehicles | 24 | €5,054 | €5,509 | +€455 | +9.0% |
| Other tangible fixed assets | 26 | €3,913 | €3,913 | = | 0.0% |
| Financial fixed assets | 28 | €32 | €32 | = | 0.0% |
| Current assets | 29/58 | €608,860 | €512,246 | -€96,614 | -15.9% |
| Amounts receivable within one year | 40/41 | €237,295 | €317,856 | +€80,561 | +33.9% |
| Trade receivables | 40 | €12,195 | €15,657 | +€3,461 | +28.4% |
| Other amounts receivable | 41 | €225,100 | €302,199 | +€77,100 | +34.3% |
| Current investments | 50/53 | €179,380 | - | -€179,380 | |
| Cash at bank and in hand | 54/58 | €175,150 | €168,708 | -€6,442 | -3.7% |
| Deferred charges and accrued income | 490/1 | €17,035 | €25,683 | +€8,647 | +50.8% |
| Total equity and liabilities | 10/49 | €710,480 | €604,180 | -€106,300 | -15.0% |
| Equity | 10/15 | €672,197 | €565,135 | -€107,062 | -15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €653,597 | €546,535 | -€107,062 | -16.4% |
| Distributable reserves | 133 | €653,597 | €546,535 | -€107,062 | -16.4% |
| Amounts payable | 17/49 | €38,283 | €39,045 | +€762 | +2.0% |
| Amounts payable within one year | 42/48 | €33,937 | €34,253 | +€316 | +0.9% |
| Trade debts | 44 | €1,134 | €2,385 | +€1,250 | +110% |
| Suppliers | 440/4 | €1,134 | €2,385 | +€1,250 | +110% |
| Taxes, remuneration and social security | 45 | €25,904 | €27,862 | +€1,958 | +7.6% |
| Taxes | 450/3 | €25,904 | €27,462 | +€1,557 | +6.0% |
| Remuneration and social security | 454/9 | - | €401 | +€401 | |
| Other amounts payable | 47/48 | €6,899 | €4,006 | -€2,892 | -41.9% |
| Accrued charges and deferred income | 492/3 | €4,346 | €4,792 | +€446 | +10.3% |
| Remuneration, social security and pensions | 62 | €16,387 | €15,074 | -€1,313 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,571 | €14,173 | -€398 | -2.7% |
| Other operating charges | 640/8 | €5,611 | €5,336 | -€275 | -4.9% |
| Gross operating margin | 9900 | €226,461 | €218,724 | -€7,736 | -3.4% |
| Operating profit (loss) | 9901 | €189,892 | €184,142 | -€5,750 | -3.0% |
| Financial income | 75/76B | €2,420 | €27,531 | +€25,111 | +1,037% |
| Recurring financial income | 75 | €2,420 | €27,531 | +€25,111 | +1,037% |
| Financial charges | 65/66B | €939 | €2,052 | +€1,113 | +119% |
| Recurring financial charges | 65 | €939 | €2,052 | +€1,113 | +119% |
| Profit (loss) for the period before taxes | 9903 | €191,374 | €209,621 | +€18,247 | +9.5% |
| Income taxes | 67/77 | €59,650 | €63,606 | +€3,956 | +6.6% |
| Profit (loss) for the period | 9904 | €131,723 | €146,015 | +€14,291 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €131,723 | €146,015 | +€14,291 | +10.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.