DOKTER A. DELVA: 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.
DOKTER A. DELVA
Largest movements
- Cash +€57,534
up €57,534 (+123%), from €46,906 to €104,440
mainly Other debts (+€63,315) and Net result for the year (+€53,960)
- Receivables within one year -€50,853
down €50,853 (-75.6%), from €67,242 to €16,390
of which Other amounts receivable: -€46,657
- Tangible fixed assets +€11,988
up €11,988 (+1.6%), from €740,009 to €751,997
of which Furniture and vehicles: +€40,797
- Other debts +€63,315
up €63,315 (+74.3%), from €85,252 to €148,566
- Debts after one year -€42,870
down €42,870 (-14.6%), from €292,679 to €249,809
of which Financial debts: -€42,870
- Financial charges -€65,074
down €65,074 (-89.9%), from €72,397 to €7,323
- Gross operating margin -€47,632
down €47,632 (-27.7%), from €171,699 to €124,067
- Taxes +€6,875
up €6,875 (+36.7%), from €18,754 to €25,629
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,075,901 | €1,094,446 | +€18,546 | +1.7% |
| Fixed assets | 21/28 | €743,999 | €755,987 | +€11,988 | +1.6% |
| Tangible fixed assets | 22/27 | €740,009 | €751,997 | +€11,988 | +1.6% |
| Land and buildings | 22 | €738,093 | €709,284 | -€28,809 | -3.9% |
| Furniture and vehicles | 24 | €1,916 | €42,713 | +€40,797 | +2,129% |
| Financial fixed assets | 28 | €3,990 | €3,990 | = | 0.0% |
| Current assets | 29/58 | €331,902 | €338,459 | +€6,558 | +2.0% |
| Amounts receivable within one year | 40/41 | €67,242 | €16,390 | -€50,853 | -75.6% |
| Trade receivables | 40 | €19,295 | €15,099 | -€4,196 | -21.7% |
| Other amounts receivable | 41 | €47,947 | €1,290 | -€46,657 | -97.3% |
| Current investments | 50/53 | €216,481 | €216,481 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €46,906 | €104,440 | +€57,534 | +123% |
| Deferred charges and accrued income | 490/1 | €1,272 | €1,148 | -€123 | -9.7% |
| Total equity and liabilities | 10/49 | €1,075,901 | €1,094,446 | +€18,546 | +1.7% |
| Equity | 10/15 | €641,174 | €631,143 | -€10,030 | -1.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €491,174 | €481,143 | -€10,030 | -2.0% |
| Distributable reserves | 133 | €491,174 | €481,143 | -€10,030 | -2.0% |
| Amounts payable | 17/49 | €434,727 | €463,303 | +€28,576 | +6.6% |
| Amounts payable after more than one year | 17 | €292,679 | €249,809 | -€42,870 | -14.6% |
| Financial debts | 170/4 | €291,819 | €248,949 | -€42,870 | -14.7% |
| Other amounts payable | 178/9 | €860 | €860 | = | 0.0% |
| Amounts payable within one year | 42/48 | €133,951 | €206,118 | +€72,167 | +53.9% |
| Current portion of amounts payable after more than one year | 42 | €42,311 | €42,870 | +€559 | +1.3% |
| Trade debts | 44 | €6,389 | €5,277 | -€1,112 | -17.4% |
| Suppliers | 440/4 | €6,389 | €5,277 | -€1,112 | -17.4% |
| Taxes, remuneration and social security | 45 | - | €9,405 | +€9,405 | |
| Taxes | 450/3 | - | €9,405 | +€9,405 | |
| Other amounts payable | 47/48 | €85,252 | €148,566 | +€63,315 | +74.3% |
| Accrued charges and deferred income | 492/3 | €8,097 | €7,375 | -€721 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,635 | €30,512 | -€122 | -0.4% |
| Other operating charges | 640/8 | €7,695 | €7,388 | -€307 | -4.0% |
| Gross operating margin | 9900 | €171,699 | €124,067 | -€47,632 | -27.7% |
| Operating profit (loss) | 9901 | €133,369 | €86,167 | -€47,202 | -35.4% |
| Financial income | 75/76B | €989 | €745 | -€243 | -24.6% |
| Recurring financial income | 75 | €989 | €745 | -€243 | -24.6% |
| Financial charges | 65/66B | €72,397 | €7,323 | -€65,074 | -89.9% |
| Recurring financial charges | 65 | €72,397 | €7,323 | -€65,074 | -89.9% |
| Profit (loss) for the period before taxes | 9903 | €61,961 | €79,589 | +€17,628 | +28.5% |
| Income taxes | 67/77 | €18,754 | €25,629 | +€6,875 | +36.7% |
| Profit (loss) for the period | 9904 | €43,207 | €53,960 | +€10,753 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,207 | €53,960 | +€10,753 | +24.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.