DrSKellens: 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.
DrSKellens
Largest movements
- Deferred charges and accrued income -€33,061
down €33,061 (-73.5%), from €44,958 to €11,897
- Current investments +€29,000
up €29,000 (+241.7%), from €12,000 to €41,000
- Receivables within one year +€21,070
up €21,070 (+86.3%), from €24,411 to €45,481
- Tangible fixed assets +€18,747
up €18,747 (+3910.0%), from €479 to €19,226
of which Other tangible fixed assets: +€18,800
- Cash -€13,219
down €13,219 (-72.0%), from €18,365 to €5,146
mainly Current investments (-€29,000) and Receivables within one year (-€21,070)
- Reserves +€23,416
up €23,416 (+30.4%), from €76,964 to €100,379
- Tax, wage and social debts -€12,456
down €12,456 (-65.7%), from €18,969 to €6,513
- Trade debts +€11,405
up €11,405 (+890.4%), from €1,281 to €12,686
- Gross operating margin -€54,943
down €54,943 (-64.6%), from €85,072 to €30,128
- Taxes -€12,095
down €12,095 (-63.8%), from €18,969 to €6,874
- Financial income +€973
up €973 (+124.0%), from €785 to €1,759
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.
Cash bridge derived
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 | €100,214 | €122,750 | +€22,536 | +22.5% |
| Fixed assets | 21/28 | €479 | €19,226 | +€18,747 | +3910.0% |
| Tangible fixed assets | 22/27 | €479 | €19,226 | +€18,747 | +3910.0% |
| Furniture and vehicles | 24 | €479 | €426 | -€54 | -11.2% |
| Other tangible fixed assets | 26 | - | €18,800 | +€18,800 | |
| Current assets | 29/58 | €99,734 | €103,524 | +€3,790 | +3.8% |
| Amounts receivable within one year | 40/41 | €24,411 | €45,481 | +€21,070 | +86.3% |
| Other amounts receivable | 41 | €24,411 | €45,481 | +€21,070 | +86.3% |
| Current investments | 50/53 | €12,000 | €41,000 | +€29,000 | +241.7% |
| Cash at bank and in hand | 54/58 | €18,365 | €5,146 | -€13,219 | -72.0% |
| Deferred charges and accrued income | 490/1 | €44,958 | €11,897 | -€33,061 | -73.5% |
| Total equity and liabilities | 10/49 | €100,214 | €122,750 | +€22,536 | +22.5% |
| Equity | 10/15 | €79,964 | €103,379 | +€23,416 | +29.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €76,964 | €100,379 | +€23,416 | +30.4% |
| Distributable reserves | 133 | €76,964 | €100,379 | +€23,416 | +30.4% |
| Amounts payable | 17/49 | €20,250 | €19,371 | -€879 | -4.3% |
| Amounts payable within one year | 42/48 | €20,250 | €19,199 | -€1,051 | -5.2% |
| Trade debts | 44 | €1,281 | €12,686 | +€11,405 | +890.4% |
| Suppliers | 440/4 | €1,281 | €12,686 | +€11,405 | +890.4% |
| Taxes, remuneration and social security | 45 | €18,969 | €6,513 | -€12,456 | -65.7% |
| Taxes | 450/3 | €18,969 | €6,513 | -€12,456 | -65.7% |
| Accrued charges and deferred income | 492/3 | - | €172 | +€172 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50 | €54 | +€4 | +7.7% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €85,072 | €30,128 | -€54,943 | -64.6% |
| Operating profit (loss) | 9901 | €84,960 | €30,013 | -€54,947 | -64.7% |
| Financial income | 75/76B | €785 | €1,759 | +€973 | +124.0% |
| Recurring financial income | 75 | €785 | €1,759 | +€973 | +124.0% |
| Financial charges | 65/66B | €1,488 | €1,481 | -€7 | -0.5% |
| Recurring financial charges | 65 | €1,488 | €1,481 | -€7 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €84,257 | €30,290 | -€53,967 | -64.1% |
| Income taxes | 67/77 | €18,969 | €6,874 | -€12,095 | -63.8% |
| Profit (loss) for the period | 9904 | €65,288 | €23,416 | -€41,872 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €65,288 | €23,416 | -€41,872 | -64.1% |
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 12 October 2026 via checked.be.