DOCTEUR KALPERS: what changed
DOCTEUR KALPERS
Largest movements
- Cash +€75,762
up €75,762 (+27.3%), from €277,819 to €353,581
mainly Net result for the year (+€196,626) and Receivables within one year (+€35,350)
- Current investments +€60,730
up €60,730 (+18.5%), from €328,504 to €389,234
- Receivables within one year -€35,350
down €35,350 (-51.2%), from €69,024 to €33,674
of which Other amounts receivable: -€31,480
- Tangible fixed assets -€25,624
down €25,624 (-15.7%), from €163,452 to €137,828
of which Furniture and vehicles: -€21,824
- Reserves +€94,700
up €94,700 (+13.0%), from €730,435 to €825,135
of which Distributable reserves: +€94,700
- Tax, wage and social debts -€23,855
down €23,855 (-66.2%), from €36,027 to €12,171
of which Taxes: -€23,874
- Gross operating margin +€16,302
up €16,302 (+6.0%), from €270,597 to €286,899
- Financial income +€9,538
up €9,538 (+87.7%), from €10,880 to €20,418
- Taxes +€5,265
up €5,265 (+6.8%), from €77,774 to €83,039
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 | €893,427 | €969,079 | +€75,652 | +8.5% |
| Fixed assets | 21/28 | €163,452 | €137,828 | -€25,624 | -15.7% |
| Tangible fixed assets | 22/27 | €163,452 | €137,828 | -€25,624 | -15.7% |
| Land and buildings | 22 | €88,142 | €85,022 | -€3,120 | -3.5% |
| Plant, machinery and equipment | 23 | €1,923 | €1,462 | -€462 | -24.0% |
| Furniture and vehicles | 24 | €72,562 | €50,739 | -€21,824 | -30.1% |
| Other tangible fixed assets | 26 | €825 | €606 | -€219 | -26.5% |
| Current assets | 29/58 | €729,975 | €831,251 | +€101,276 | +13.9% |
| Amounts receivable after more than one year | 29 | €51,000 | €51,000 | = | 0.0% |
| Trade receivables | 290 | €51,000 | €51,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €69,024 | €33,674 | -€35,350 | -51.2% |
| Trade receivables | 40 | €3,870 | €0 | -€3,870 | -100% |
| Other amounts receivable | 41 | €65,154 | €33,674 | -€31,480 | -48.3% |
| Current investments | 50/53 | €328,504 | €389,234 | +€60,730 | +18.5% |
| Cash at bank and in hand | 54/58 | €277,819 | €353,581 | +€75,762 | +27.3% |
| Deferred charges and accrued income | 490/1 | €3,628 | €3,761 | +€133 | +3.7% |
| Total equity and liabilities | 10/49 | €893,427 | €969,079 | +€75,652 | +8.5% |
| Equity | 10/15 | €759,806 | €854,532 | +€94,726 | +12.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €730,435 | €825,135 | +€94,700 | +13.0% |
| Non-distributable reserves | 130/1 | €16,395 | €16,395 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,395 | €16,395 | = | 0.0% |
| Distributable reserves | 133 | €714,040 | €808,740 | +€94,700 | +13.3% |
| Profit (loss) carried forward | 14 | €9,371 | €9,397 | +€26 | +0.3% |
| Amounts payable | 17/49 | €133,622 | €114,547 | -€19,074 | -14.3% |
| Amounts payable within one year | 42/48 | €133,622 | €114,547 | -€19,074 | -14.3% |
| Trade debts | 44 | €695 | €5,571 | +€4,876 | +702% |
| Suppliers | 440/4 | €695 | €5,571 | +€4,876 | +702% |
| Taxes, remuneration and social security | 45 | €36,027 | €12,171 | -€23,855 | -66.2% |
| Taxes | 450/3 | €33,181 | €9,307 | -€23,874 | -72.0% |
| Remuneration and social security | 454/9 | €2,846 | €2,864 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €96,900 | €96,805 | -€95 | -0.1% |
| Remuneration, social security and pensions | 62 | - | €450 | +€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,393 | €25,624 | +€1,231 | +5.0% |
| Other operating charges | 640/8 | €106 | €110 | +€3 | +3.1% |
| Gross operating margin | 9900 | €270,597 | €286,899 | +€16,302 | +6.0% |
| Operating profit (loss) | 9901 | €246,098 | €260,716 | +€14,618 | +5.9% |
| Financial income | 75/76B | €10,880 | €20,418 | +€9,538 | +87.7% |
| Recurring financial income | 75 | €10,880 | €20,418 | +€9,538 | +87.7% |
| Financial charges | 65/66B | €2,200 | €1,468 | -€732 | -33.3% |
| Recurring financial charges | 65 | €954 | €1,468 | +€515 | +54.0% |
| Non-recurring financial charges | 66B | €1,247 | €0 | -€1,247 | -100% |
| Profit (loss) for the period before taxes | 9903 | €254,777 | €279,665 | +€24,888 | +9.8% |
| Income taxes | 67/77 | €77,774 | €83,039 | +€5,265 | +6.8% |
| Profit (loss) for the period | 9904 | €177,003 | €196,626 | +€19,623 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €177,003 | €196,626 | +€19,623 | +11.1% |
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 6 November 2026 via checked.be.