DOCTEUR VAN HAMME: 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 VAN HAMME
Largest movements
- Cash +€58,685
up €58,685 (+84.7%), from €69,254 to €127,939
mainly Net result for the year (+€50,919) and Receivables within one year (+€22,956)
- Financial fixed assets -€23,816
down €23,816 (-100%), from €23,816 to €0
- Receivables within one year -€22,956
down €22,956 (-54.5%), from €42,095 to €19,139
of which Other amounts receivable: -€20,131
- Current investments +€22,894
new in 2025: €22,894
- Tangible fixed assets -€13,392
down €13,392 (-30.0%), from €44,625 to €31,234
of which Furniture and vehicles: -€9,960
- Reserves +€35,140
up €35,140 (+23.4%), from €150,332 to €185,472
of which Distributable reserves: +€37,000
- Debts after one year -€11,675
down €11,675 (-85.6%), from €13,642 to €1,968
- Contributions -€11,400
down €11,400 (-91.9%), from €12,400 to €1,000
- Short-term financial debts +€3,376
new in 2025: €3,376
- Trade debts -€3,044
down €3,044 (-55.1%), from €5,520 to €2,476
- Gross operating margin +€21,914
up €21,914 (+32.4%), from €67,658 to €89,572
- Taxes +€5,684
up €5,684 (+35.9%), from €15,814 to €21,497
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 | €199,812 | €212,759 | +€12,946 | +6.5% |
| Fixed assets | 21/28 | €68,441 | €31,234 | -€37,208 | -54.4% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €44,625 | €31,234 | -€13,392 | -30.0% |
| Plant, machinery and equipment | 23 | €7,026 | €3,230 | -€3,795 | -54.0% |
| Furniture and vehicles | 24 | €29,607 | €19,648 | -€9,960 | -33.6% |
| Other tangible fixed assets | 26 | €7,992 | €8,356 | +€363 | +4.5% |
| Financial fixed assets | 28 | €23,816 | €0 | -€23,816 | -100% |
| Current assets | 29/58 | €131,371 | €181,525 | +€50,154 | +38.2% |
| Amounts receivable after more than one year | 29 | €12,350 | €0 | -€12,350 | -100% |
| Other amounts receivable | 291 | €12,350 | €0 | -€12,350 | -100% |
| Amounts receivable within one year | 40/41 | €42,095 | €19,139 | -€22,956 | -54.5% |
| Trade receivables | 40 | €5,097 | €2,271 | -€2,825 | -55.4% |
| Other amounts receivable | 41 | €36,998 | €16,868 | -€20,131 | -54.4% |
| Current investments | 50/53 | - | €22,894 | +€22,894 | |
| Cash at bank and in hand | 54/58 | €69,254 | €127,939 | +€58,685 | +84.7% |
| Deferred charges and accrued income | 490/1 | €7,673 | €11,554 | +€3,881 | +50.6% |
| Total equity and liabilities | 10/49 | €199,812 | €212,759 | +€12,946 | +6.5% |
| Equity | 10/15 | €164,938 | €187,391 | +€22,454 | +13.6% |
| Contributions | 10/11 | €12,400 | €1,000 | -€11,400 | -91.9% |
| Reserves | 13 | €150,332 | €185,472 | +€35,140 | +23.4% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €148,472 | €185,472 | +€37,000 | +24.9% |
| Profit (loss) carried forward | 14 | €2,206 | €919 | -€1,286 | -58.3% |
| Amounts payable | 17/49 | €34,875 | €25,367 | -€9,508 | -27.3% |
| Amounts payable after more than one year | 17 | €13,642 | €1,968 | -€11,675 | -85.6% |
| Financial debts | 170/4 | €13,642 | €1,968 | -€11,675 | -85.6% |
| Amounts payable within one year | 42/48 | €21,232 | €23,400 | +€2,167 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €11,455 | €11,675 | +€220 | +1.9% |
| Financial debts | 43 | - | €3,376 | +€3,376 | |
| Credit institutions | 430/8 | - | €3,376 | +€3,376 | |
| Trade debts | 44 | €5,520 | €2,476 | -€3,044 | -55.1% |
| Suppliers | 440/4 | €5,520 | €2,476 | -€3,044 | -55.1% |
| Taxes, remuneration and social security | 45 | €2,074 | €3,690 | +€1,616 | +77.9% |
| Taxes | 450/3 | €784 | €3,690 | +€2,906 | +370% |
| Remuneration and social security | 454/9 | €1,290 | €0 | -€1,290 | -100% |
| Other amounts payable | 47/48 | €2,183 | €2,183 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,316 | €15,724 | +€407 | +2.7% |
| Other operating charges | 640/8 | €1,429 | €1,270 | -€159 | -11.1% |
| Gross operating margin | 9900 | €67,658 | €89,572 | +€21,914 | +32.4% |
| Operating profit (loss) | 9901 | €50,912 | €72,578 | +€21,666 | +42.6% |
| Financial income | 75/76B | €1,937 | €1,869 | -€68 | -3.5% |
| Recurring financial income | 75 | €1,937 | €1,869 | -€68 | -3.5% |
| Financial charges | 65/66B | €1,162 | €2,031 | +€869 | +74.7% |
| Recurring financial charges | 65 | €1,162 | €2,031 | +€869 | +74.7% |
| Profit (loss) for the period before taxes | 9903 | €51,687 | €72,416 | +€20,729 | +40.1% |
| Income taxes | 67/77 | €15,814 | €21,497 | +€5,684 | +35.9% |
| Profit (loss) for the period | 9904 | €35,873 | €50,919 | +€15,046 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,873 | €50,919 | +€15,046 | +41.9% |
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 29 October 2026 via checked.be.