KINEPRAKTIJK WERNER CODDE: 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.
KINEPRAKTIJK WERNER CODDE
Largest movements
- Cash +€18,223
up €18,223 (+25.5%), from €71,550 to €89,773
mainly Other debts (+€51,386) and Net result for the year (+€24,184)
- Tangible fixed assets -€10,106
down €10,106 (-51.8%), from €19,506 to €9,400
of which Other tangible fixed assets: -€6,619
- Receivables within one year +€1,203
up €1,203 (+19.2%), from €6,251 to €7,453
of which Other amounts receivable: +€2,137
- Other debts +€51,386
up €51,386 (+2,991%), from €1,718 to €53,104
- Reserves -€42,330
no longer reported in 2025 (was €42,330)
- Tax, wage and social debts +€4,350
up €4,350 (+26.0%), from €16,752 to €21,101
- Trade debts -€3,925
down €3,925 (-13.7%), from €28,547 to €24,622
- Gross operating margin -€25,267
down €25,267 (-36.8%), from €68,657 to €43,390
- Taxes -€5,799
down €5,799 (-42.2%), from €13,752 to €7,953
- Financial income -€820
down €820 (-100.0%), from €820 to €0
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 | €99,384 | €108,833 | +€9,449 | +9.5% |
| Fixed assets | 21/28 | €19,506 | €9,400 | -€10,106 | -51.8% |
| Tangible fixed assets | 22/27 | €19,506 | €9,400 | -€10,106 | -51.8% |
| Plant, machinery and equipment | 23 | €1,826 | €910 | -€915 | -50.1% |
| Furniture and vehicles | 24 | €3,886 | €1,314 | -€2,572 | -66.2% |
| Other tangible fixed assets | 26 | €13,795 | €7,176 | -€6,619 | -48.0% |
| Current assets | 29/58 | €79,878 | €99,433 | +€19,555 | +24.5% |
| Amounts receivable within one year | 40/41 | €6,251 | €7,453 | +€1,203 | +19.2% |
| Trade receivables | 40 | €935 | - | -€935 | |
| Other amounts receivable | 41 | €5,316 | €7,453 | +€2,137 | +40.2% |
| Cash at bank and in hand | 54/58 | €71,550 | €89,773 | +€18,223 | +25.5% |
| Deferred charges and accrued income | 490/1 | €2,077 | €2,207 | +€130 | +6.2% |
| Total equity and liabilities | 10/49 | €99,384 | €108,833 | +€9,449 | +9.5% |
| Equity | 10/15 | €52,368 | €10,006 | -€42,362 | -80.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €42,330 | - | -€42,330 | |
| Distributable reserves | 133 | €42,330 | - | -€42,330 | |
| Profit (loss) carried forward | 14 | €38 | €6 | -€32 | -84.0% |
| Amounts payable | 17/49 | €47,016 | €98,827 | +€51,811 | +110% |
| Amounts payable within one year | 42/48 | €47,016 | €98,827 | +€51,811 | +110% |
| Trade debts | 44 | €28,547 | €24,622 | -€3,925 | -13.7% |
| Suppliers | 440/4 | €28,547 | €24,622 | -€3,925 | -13.7% |
| Taxes, remuneration and social security | 45 | €16,752 | €21,101 | +€4,350 | +26.0% |
| Taxes | 450/3 | €16,752 | €21,101 | +€4,350 | +26.0% |
| Other amounts payable | 47/48 | €1,718 | €53,104 | +€51,386 | +2,991% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,621 | €10,106 | -€515 | -4.8% |
| Other operating charges | 640/8 | €912 | €939 | +€27 | +3.0% |
| Gross operating margin | 9900 | €68,657 | €43,390 | -€25,267 | -36.8% |
| Operating profit (loss) | 9901 | €57,124 | €32,344 | -€24,779 | -43.4% |
| Financial income | 75/76B | €820 | €0 | -€820 | -100.0% |
| Recurring financial income | 75 | €820 | €0 | -€820 | -100.0% |
| Financial charges | 65/66B | €138 | €207 | +€69 | +49.7% |
| Recurring financial charges | 65 | €138 | €207 | +€69 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | €57,805 | €32,137 | -€25,668 | -44.4% |
| Income taxes | 67/77 | €13,752 | €7,953 | -€5,799 | -42.2% |
| Profit (loss) for the period | 9904 | €44,054 | €24,184 | -€19,869 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,054 | €24,184 | -€19,869 | -45.1% |
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 23 October 2026 via checked.be.