DR. VIOLA VAN GORP: 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. VIOLA VAN GORP
Largest movements
- Cash +€212,407
up €212,407 (+47.5%), from €447,455 to €659,863
mainly Net result for the year (+€248,103) and Trade debts (+€806)
- Reserves +€248,103
up €248,103 (+71.5%), from €347,068 to €595,171
- Tax, wage and social debts -€26,836
down €26,836 (-26.0%), from €103,256 to €76,420
- Gross operating margin +€85,813
up €85,813 (+35.8%), from €239,717 to €325,530
- Taxes +€21,412
up €21,412 (+38.9%), from €55,008 to €76,420
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 | €466,005 | €686,535 | +€220,529 | +47.3% |
| Fixed assets | 21/28 | - | €2,929 | +€2,929 | |
| Tangible fixed assets | 22/27 | - | €2,929 | +€2,929 | |
| Plant, machinery and equipment | 23 | - | €2,929 | +€2,929 | |
| Current assets | 29/58 | €466,005 | €683,606 | +€217,600 | +46.7% |
| Amounts receivable within one year | 40/41 | €16,236 | €21,381 | +€5,145 | +31.7% |
| Trade receivables | 40 | €16,236 | €21,381 | +€5,145 | +31.7% |
| Cash at bank and in hand | 54/58 | €447,455 | €659,863 | +€212,407 | +47.5% |
| Deferred charges and accrued income | 490/1 | €2,314 | €2,362 | +€48 | +2.1% |
| Total equity and liabilities | 10/49 | €466,005 | €686,535 | +€220,529 | +47.3% |
| Equity | 10/15 | €350,068 | €598,171 | +€248,103 | +70.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €347,068 | €595,171 | +€248,103 | +71.5% |
| Distributable reserves | 133 | €347,068 | €595,171 | +€248,103 | +71.5% |
| Amounts payable | 17/49 | €115,937 | €88,364 | -€27,574 | -23.8% |
| Amounts payable within one year | 42/48 | €115,937 | €88,364 | -€27,574 | -23.8% |
| Trade debts | 44 | €1,254 | €2,060 | +€806 | +64.3% |
| Suppliers | 440/4 | €1,254 | €2,060 | +€806 | +64.3% |
| Taxes, remuneration and social security | 45 | €103,256 | €76,420 | -€26,836 | -26.0% |
| Taxes | 450/3 | €103,256 | €76,420 | -€26,836 | -26.0% |
| Other amounts payable | 47/48 | €11,427 | €9,883 | -€1,543 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €15 | +€15 | |
| Other operating charges | 640/8 | €1,193 | €947 | -€246 | -20.6% |
| Gross operating margin | 9900 | €239,717 | €325,530 | +€85,813 | +35.8% |
| Operating profit (loss) | 9901 | €238,524 | €324,568 | +€86,044 | +36.1% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €238,481 | €324,523 | +€86,043 | +36.1% |
| Income taxes | 67/77 | €55,008 | €76,420 | +€21,412 | +38.9% |
| Profit (loss) for the period | 9904 | €183,473 | €248,103 | +€64,631 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €183,473 | €248,103 | +€64,631 | +35.2% |
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 1 November 2026 via checked.be.