DOCTEUR NEVE: 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.
DOCTEUR NEVE
Largest movements
- Tangible fixed assets +€85,884
up €85,884 (+16.5%), from €520,725 to €606,609
of which Land and buildings: +€79,283
- Cash +€47,511
up €47,511 (+69.9%), from €67,922 to €115,433
mainly Debts after one year (+€74,814) and Net result for the year (+€60,490)
- Receivables within one year -€7,783
down €7,783 (-61.4%), from €12,672 to €4,888
of which Other amounts receivable: -€6,283
- Debts after one year +€74,814
up €74,814 (+16.7%), from €447,231 to €522,045
- Profit (loss) carried forward +€60,490
up €60,490 (+43.6%), from €138,823 to €199,313
- Gross operating margin +€42,686
up €42,686 (+43.5%), from €98,079 to €140,766
- Depreciation +€24,752
up €24,752 (+213%), from €11,632 to €36,384
- Financial charges +€12,580
up €12,580 (+214%), from €5,880 to €18,460
- Taxes +€5,530
up €5,530 (+34.2%), from €16,148 to €21,678
- Other operating charges +€2,418
up €2,418 (+179%), from €1,351 to €3,769
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 | €637,756 | €767,194 | +€129,437 | +20.3% |
| Fixed assets | 21/28 | €520,725 | €606,609 | +€85,884 | +16.5% |
| Tangible fixed assets | 22/27 | €520,725 | €606,609 | +€85,884 | +16.5% |
| Land and buildings | 22 | €486,276 | €565,559 | +€79,283 | +16.3% |
| Plant, machinery and equipment | 23 | €19,393 | €28,488 | +€9,095 | +46.9% |
| Furniture and vehicles | 24 | €9,031 | €9,387 | +€356 | +3.9% |
| Other tangible fixed assets | 26 | €6,025 | €3,175 | -€2,850 | -47.3% |
| Current assets | 29/58 | €117,031 | €160,584 | +€43,553 | +37.2% |
| Amounts receivable after more than one year | 29 | €22,700 | €22,700 | = | 0.0% |
| Other amounts receivable | 291 | €22,700 | €22,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,672 | €4,888 | -€7,783 | -61.4% |
| Trade receivables | 40 | €1,500 | - | -€1,500 | |
| Other amounts receivable | 41 | €11,172 | €4,888 | -€6,283 | -56.2% |
| Cash at bank and in hand | 54/58 | €67,922 | €115,433 | +€47,511 | +69.9% |
| Deferred charges and accrued income | 490/1 | €13,737 | €17,563 | +€3,826 | +27.9% |
| Total equity and liabilities | 10/49 | €637,756 | €767,194 | +€129,437 | +20.3% |
| Equity | 10/15 | €141,823 | €202,313 | +€60,490 | +42.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,823 | €199,313 | +€60,490 | +43.6% |
| Amounts payable | 17/49 | €495,933 | €564,880 | +€68,948 | +13.9% |
| Amounts payable after more than one year | 17 | €447,231 | €522,045 | +€74,814 | +16.7% |
| Financial debts | 170/4 | €447,231 | €522,045 | +€74,814 | +16.7% |
| Amounts payable within one year | 42/48 | €48,306 | €42,216 | -€6,090 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €29,333 | €23,685 | -€5,648 | -19.3% |
| Trade debts | 44 | €4,680 | €6,337 | +€1,657 | +35.4% |
| Suppliers | 440/4 | €4,680 | €6,337 | +€1,657 | +35.4% |
| Taxes, remuneration and social security | 45 | €944 | €444 | -€500 | -53.0% |
| Taxes | 450/3 | €264 | €444 | +€180 | +68.0% |
| Remuneration and social security | 454/9 | €680 | - | -€680 | |
| Other amounts payable | 47/48 | €13,349 | €11,750 | -€1,599 | -12.0% |
| Accrued charges and deferred income | 492/3 | €396 | €620 | +€224 | +56.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,632 | €36,384 | +€24,752 | +213% |
| Other operating charges | 640/8 | €1,351 | €3,769 | +€2,418 | +179% |
| Non-recurring operating charges | 66A | €3,838 | - | -€3,838 | |
| Gross operating margin | 9900 | €98,079 | €140,766 | +€42,686 | +43.5% |
| Operating profit (loss) | 9901 | €81,259 | €100,613 | +€19,355 | +23.8% |
| Financial income | 75/76B | €914 | €14 | -€900 | -98.5% |
| Recurring financial income | 75 | €914 | €14 | -€900 | -98.5% |
| Financial charges | 65/66B | €5,880 | €18,460 | +€12,580 | +214% |
| Recurring financial charges | 65 | €5,880 | €18,460 | +€12,580 | +214% |
| Profit (loss) for the period before taxes | 9903 | €76,293 | €82,167 | +€5,875 | +7.7% |
| Income taxes | 67/77 | €16,148 | €21,678 | +€5,530 | +34.2% |
| Profit (loss) for the period | 9904 | €60,145 | €60,490 | +€345 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €60,145 | €60,490 | +€345 | +0.6% |
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 1 November 2026 via checked.be.