Dr. Vantomme F.: 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. Vantomme F.
Largest movements
- Cash +€63,827
up €63,827 (+10.5%), from €610,121 to €673,948
mainly Net result for the year (+€152,766) and Depreciation (+€21,767)
- Tangible fixed assets -€21,767
down €21,767 (-25.8%), from €84,448 to €62,681
of which Furniture and vehicles: -€21,542
- Deferred charges and accrued income +€21,152
up €21,152 (+129%), from €16,442 to €37,594
- Receivables within one year -€8,105
down €8,105 (-33.5%), from €24,184 to €16,079
- Reserves +€65,691
up €65,691 (+9.6%), from €686,434 to €752,125
- Tax, wage and social debts -€10,612
down €10,612 (-44.5%), from €23,821 to €13,209
- Gross operating margin +€30,670
up €30,670 (+14.1%), from €217,176 to €247,846
- Taxes +€9,370
up €9,370 (+14.8%), from €63,249 to €72,619
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 | €735,195 | €790,302 | +€55,107 | +7.5% |
| Fixed assets | 21/28 | €84,448 | €62,681 | -€21,767 | -25.8% |
| Tangible fixed assets | 22/27 | €84,448 | €62,681 | -€21,767 | -25.8% |
| Plant, machinery and equipment | 23 | €1,967 | €1,742 | -€225 | -11.4% |
| Furniture and vehicles | 24 | €82,481 | €60,939 | -€21,542 | -26.1% |
| Current assets | 29/58 | €650,747 | €727,621 | +€76,874 | +11.8% |
| Amounts receivable within one year | 40/41 | €24,184 | €16,079 | -€8,105 | -33.5% |
| Other amounts receivable | 41 | €24,184 | €16,079 | -€8,105 | -33.5% |
| Cash at bank and in hand | 54/58 | €610,121 | €673,948 | +€63,827 | +10.5% |
| Deferred charges and accrued income | 490/1 | €16,442 | €37,594 | +€21,152 | +129% |
| Total equity and liabilities | 10/49 | €735,195 | €790,302 | +€55,107 | +7.5% |
| Equity | 10/15 | €709,870 | €775,561 | +€65,691 | +9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €686,434 | €752,125 | +€65,691 | +9.6% |
| Distributable reserves | 133 | €686,434 | €752,125 | +€65,691 | +9.6% |
| Profit (loss) carried forward | 14 | €4,836 | €4,836 | = | 0.0% |
| Amounts payable | 17/49 | €25,325 | €14,741 | -€10,584 | -41.8% |
| Amounts payable within one year | 42/48 | €25,325 | €14,741 | -€10,584 | -41.8% |
| Trade debts | 44 | €1,504 | €1,532 | +€28 | +1.9% |
| Suppliers | 440/4 | €1,504 | €1,532 | +€28 | +1.9% |
| Taxes, remuneration and social security | 45 | €23,821 | €13,209 | -€10,612 | -44.5% |
| Taxes | 450/3 | €23,821 | €13,209 | -€10,612 | -44.5% |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,622 | €21,767 | +€1,145 | +5.6% |
| Other operating charges | 640/8 | €695 | €591 | -€104 | -15.0% |
| Gross operating margin | 9900 | €217,176 | €247,846 | +€30,670 | +14.1% |
| Operating profit (loss) | 9901 | €195,859 | €225,488 | +€29,629 | +15.1% |
| Financial income | 75/76B | €91 | €31 | -€60 | -65.9% |
| Recurring financial income | 75 | €91 | €31 | -€60 | -65.9% |
| Financial charges | 65/66B | €105 | €134 | +€29 | +27.6% |
| Recurring financial charges | 65 | €105 | €134 | +€29 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | €195,845 | €225,385 | +€29,540 | +15.1% |
| Income taxes | 67/77 | €63,249 | €72,619 | +€9,370 | +14.8% |
| Profit (loss) for the period | 9904 | €132,596 | €152,766 | +€20,170 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €132,596 | €152,766 | +€20,170 | +15.2% |
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 30 October 2026 via checked.be.