STUDIEBUREAU VAN DOMMELEN: 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.
STUDIEBUREAU VAN DOMMELEN
Largest movements
- Current investments +€40,000
up €40,000 (+53.3%), from €75,000 to €115,000
- Cash +€20,046
up €20,046 (+80.9%), from €24,775 to €44,821
mainly Net result for the year (+€60,115) and Tax, wage and social debts (+€2,394)
- Tangible fixed assets +€1,866
new in 2025: €1,866
- Profit (loss) carried forward +€60,115
up €60,115 (+88.1%), from €68,243 to €128,358
- Tax, wage and social debts +€2,394
up €2,394 (+9.3%), from €25,746 to €28,140
- Gross operating margin -€10,354
down €10,354 (-12.0%), from €86,007 to €75,652
- Taxes -€2,157
down €2,157 (-12.2%), from €17,735 to €15,579
- Depreciation +€884
new in 2025: €884
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 | €100,218 | €161,687 | +€61,469 | +61.3% |
| Fixed assets | 21/28 | - | €1,866 | +€1,866 | |
| Tangible fixed assets | 22/27 | - | €1,866 | +€1,866 | |
| Furniture and vehicles | 24 | - | €1,866 | +€1,866 | |
| Current assets | 29/58 | €100,218 | €159,821 | +€59,603 | +59.5% |
| Current investments | 50/53 | €75,000 | €115,000 | +€40,000 | +53.3% |
| Cash at bank and in hand | 54/58 | €24,775 | €44,821 | +€20,046 | +80.9% |
| Deferred charges and accrued income | 490/1 | €443 | €0 | -€443 | -100% |
| Total equity and liabilities | 10/49 | €100,218 | €161,687 | +€61,469 | +61.3% |
| Equity | 10/15 | €71,243 | €131,358 | +€60,115 | +84.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,243 | €128,358 | +€60,115 | +88.1% |
| Amounts payable | 17/49 | €28,975 | €30,329 | +€1,354 | +4.7% |
| Amounts payable within one year | 42/48 | €28,842 | €30,329 | +€1,487 | +5.2% |
| Trade debts | 44 | €1,626 | €809 | -€817 | -50.3% |
| Suppliers | 440/4 | €1,626 | €809 | -€817 | -50.3% |
| Taxes, remuneration and social security | 45 | €25,746 | €28,140 | +€2,394 | +9.3% |
| Taxes | 450/3 | €25,746 | €28,140 | +€2,394 | +9.3% |
| Other amounts payable | 47/48 | €1,471 | €1,381 | -€90 | -6.1% |
| Accrued charges and deferred income | 492/3 | €133 | €0 | -€133 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €884 | +€884 | |
| Other operating charges | 640/8 | €572 | €400 | -€172 | -30.1% |
| Gross operating margin | 9900 | €86,007 | €75,652 | -€10,354 | -12.0% |
| Operating profit (loss) | 9901 | €85,435 | €74,369 | -€11,066 | -13.0% |
| Financial income | 75/76B | €576 | €1,374 | +€798 | +138% |
| Recurring financial income | 75 | €576 | €1,374 | +€798 | +138% |
| Financial charges | 65/66B | €33 | €49 | +€16 | +48.0% |
| Recurring financial charges | 65 | €33 | €49 | +€16 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | €85,978 | €75,694 | -€10,284 | -12.0% |
| Income taxes | 67/77 | €17,735 | €15,579 | -€2,157 | -12.2% |
| Profit (loss) for the period | 9904 | €68,243 | €60,115 | -€8,128 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,243 | €60,115 | -€8,128 | -11.9% |
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 26 October 2026 via checked.be.