Den Doktoor: 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.
Den Doktoor
Largest movements
- Cash +€8,337
up €8,337 (+12.2%), from €68,513 to €76,850
mainly Net result for the year (+€7,796) and Trade debts (+€1,404)
- Receivables within one year +€1,486
up €1,486 (+77.1%), from €1,927 to €3,413
of which Other amounts receivable: +€1,486
- Reserves +€7,796
up €7,796 (+15.0%), from €52,057 to €59,853
of which Distributable reserves: +€7,796
- Trade debts +€1,404
up €1,404 (+141%), from €998 to €2,401
- Gross operating margin -€5,366
down €5,366 (-17.2%), from €31,138 to €25,772
- Taxes -€1,618
down €1,618 (-33.7%), from €4,797 to €3,179
- Financial charges +€514
up €514 (+190%), from €270 to €784
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 | €71,668 | €80,742 | +€9,075 | +12.7% |
| Fixed assets | 21/28 | €771 | €0 | -€771 | -100% |
| Tangible fixed assets | 22/27 | €771 | €0 | -€771 | -100% |
| Plant, machinery and equipment | 23 | €771 | €0 | -€771 | -100% |
| Current assets | 29/58 | €70,897 | €80,742 | +€9,845 | +13.9% |
| Amounts receivable within one year | 40/41 | €1,927 | €3,413 | +€1,486 | +77.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,927 | €3,413 | +€1,486 | +77.1% |
| Cash at bank and in hand | 54/58 | €68,513 | €76,850 | +€8,337 | +12.2% |
| Deferred charges and accrued income | 490/1 | €457 | €479 | +€22 | +4.9% |
| Total equity and liabilities | 10/49 | €71,668 | €80,742 | +€9,075 | +12.7% |
| Equity | 10/15 | €66,317 | €74,113 | +€7,796 | +11.8% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €52,057 | €59,853 | +€7,796 | +15.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €52,057 | €59,853 | +€7,796 | +15.0% |
| Amounts payable | 17/49 | €5,351 | €6,629 | +€1,279 | +23.9% |
| Amounts payable within one year | 42/48 | €5,351 | €6,629 | +€1,279 | +23.9% |
| Trade debts | 44 | €998 | €2,401 | +€1,404 | +141% |
| Suppliers | 440/4 | €998 | €2,401 | +€1,404 | +141% |
| Taxes, remuneration and social security | 45 | €4,353 | €4,228 | -€125 | -2.9% |
| Taxes | 450/3 | €2,856 | €4,228 | +€1,372 | +48.0% |
| Remuneration and social security | 454/9 | €1,497 | €0 | -€1,497 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €11,611 | €11,732 | +€121 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €578 | €771 | +€193 | +33.3% |
| Other operating charges | 640/8 | €1,463 | €1,666 | +€203 | +13.9% |
| Gross operating margin | 9900 | €31,138 | €25,772 | -€5,366 | -17.2% |
| Operating profit (loss) | 9901 | €17,485 | €11,603 | -€5,882 | -33.6% |
| Financial income | 75/76B | €8 | €156 | +€148 | +1,825% |
| Recurring financial income | 75 | €8 | €156 | +€148 | +1,825% |
| Financial charges | 65/66B | €270 | €784 | +€514 | +190% |
| Recurring financial charges | 65 | €270 | €784 | +€514 | +190% |
| Profit (loss) for the period before taxes | 9903 | €17,223 | €10,975 | -€6,248 | -36.3% |
| Income taxes | 67/77 | €4,797 | €3,179 | -€1,618 | -33.7% |
| Profit (loss) for the period | 9904 | €12,426 | €7,796 | -€4,630 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,426 | €7,796 | -€4,630 | -37.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.