DOCTEUR ANDRE WEVERBERGH: what changed
DOCTEUR ANDRE WEVERBERGH
Largest movements
- Cash -€42,824
down €42,824 (-36.4%), from €117,694 to €74,870
mainly Trade debts (-€454,719) and Investment in fixed assets (net) (-€106,440)
- Tangible fixed assets +€24,882
up €24,882 (+2.7%), from €911,705 to €936,587
of which Plant, machinery and equipment: +€155,840
- Receivables within one year -€24,175
down €24,175 (-67.4%), from €35,868 to €11,693
of which Trade receivables: -€13,168
- Trade debts -€454,719
down €454,719 (-99.8%), from €455,523 to €804
- Debts after one year +€272,331
up €272,331 (+75.2%), from €362,096 to €634,427
of which Financial debts: +€432,331
- Reserves +€53,048
up €53,048 (+29.5%), from €180,063 to €233,111
of which Distributable reserves: +€53,048
- Current portion of long-term debt +€45,453
up €45,453 (+84.8%), from €53,627 to €99,080
- Other debts +€44,237
new in 2025: €44,237
- Depreciation -€76,855
down €76,855 (-48.5%), from €158,413 to €81,558
- Taxes +€16,360
up €16,360 (+241%), from €6,785 to €23,145
- Financial charges +€10,760
up €10,760 (+140%), from €7,671 to €18,431
- Other operating charges +€2,320
up €2,320 (+160%), from €1,447 to €3,767
- Gross operating margin -€2,032
down €2,032 (-1.1%), from €181,980 to €179,949
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,079,607 | €1,029,363 | -€50,244 | -4.7% |
| Fixed assets | 21/28 | €911,705 | €936,587 | +€24,882 | +2.7% |
| Tangible fixed assets | 22/27 | €911,705 | €936,587 | +€24,882 | +2.7% |
| Land and buildings | 22 | €697,717 | €663,277 | -€34,440 | -4.9% |
| Plant, machinery and equipment | 23 | €767 | €156,607 | +€155,840 | +20,310% |
| Furniture and vehicles | 24 | €28,261 | €116,704 | +€88,442 | +313% |
| Other tangible fixed assets | 26 | €184,960 | - | -€184,960 | |
| Current assets | 29/58 | €167,902 | €92,776 | -€75,126 | -44.7% |
| Amounts receivable within one year | 40/41 | €35,868 | €11,693 | -€24,175 | -67.4% |
| Trade receivables | 40 | €14,533 | €1,364 | -€13,168 | -90.6% |
| Other amounts receivable | 41 | €21,335 | €10,329 | -€11,007 | -51.6% |
| Cash at bank and in hand | 54/58 | €117,694 | €74,870 | -€42,824 | -36.4% |
| Deferred charges and accrued income | 490/1 | €14,339 | €6,213 | -€8,127 | -56.7% |
| Total equity and liabilities | 10/49 | €1,079,607 | €1,029,363 | -€50,244 | -4.7% |
| Equity | 10/15 | €192,463 | €245,511 | +€53,048 | +27.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €180,063 | €233,111 | +€53,048 | +29.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €178,203 | €231,251 | +€53,048 | +29.8% |
| Amounts payable | 17/49 | €887,144 | €783,852 | -€103,292 | -11.6% |
| Amounts payable after more than one year | 17 | €362,096 | €634,427 | +€272,331 | +75.2% |
| Financial debts | 170/4 | €202,096 | €634,427 | +€432,331 | +214% |
| Other amounts payable | 178/9 | €160,000 | - | -€160,000 | |
| Amounts payable within one year | 42/48 | €525,048 | €149,425 | -€375,623 | -71.5% |
| Current portion of amounts payable after more than one year | 42 | €53,627 | €99,080 | +€45,453 | +84.8% |
| Trade debts | 44 | €455,523 | €804 | -€454,719 | -99.8% |
| Suppliers | 440/4 | €455,523 | €804 | -€454,719 | -99.8% |
| Taxes, remuneration and social security | 45 | €15,898 | €5,305 | -€10,593 | -66.6% |
| Taxes | 450/3 | €15,898 | €5,305 | -€10,593 | -66.6% |
| Other amounts payable | 47/48 | - | €44,237 | +€44,237 | |
| Non-recurring operating income | 76A | - | €4,074 | +€4,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,413 | €81,558 | -€76,855 | -48.5% |
| Other operating charges | 640/8 | €1,447 | €3,767 | +€2,320 | +160% |
| Gross operating margin | 9900 | €181,980 | €179,949 | -€2,032 | -1.1% |
| Operating profit (loss) | 9901 | €22,120 | €94,624 | +€72,504 | +328% |
| Financial income | 75/76B | €404 | €0 | -€404 | -100.0% |
| Recurring financial income | 75 | €404 | €0 | -€404 | -100.0% |
| Financial charges | 65/66B | €7,671 | €18,431 | +€10,760 | +140% |
| Recurring financial charges | 65 | €7,671 | €18,431 | +€10,760 | +140% |
| Profit (loss) for the period before taxes | 9903 | €14,854 | €76,193 | +€61,340 | +413% |
| Income taxes | 67/77 | €6,785 | €23,145 | +€16,360 | +241% |
| Profit (loss) for the period | 9904 | €8,069 | €53,048 | +€44,980 | +557% |
| Profit (loss) for the period to be appropriated | 9905 | €8,069 | €53,048 | +€44,980 | +557% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.