DOKTER ALBERTS: 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 ALBERTS
Largest movements
- Current investments +€232,607
up €232,607 (+29.8%), from €779,470 to €1.0m
- Cash -€114,522
down €114,522 (-69.9%), from €163,896 to €49,374
mainly Current investments (-€232,607) and Other debts (-€115,776)
- Reserves +€261,911
up €261,911 (+31.3%), from €837,089 to €1.1m
- Other debts -€115,776
down €115,776 (-99.0%), from €116,951 to €1,175
- Tax, wage and social debts -€22,499
down €22,499 (-52.4%), from €42,975 to €20,476
- Financial income +€83,079
up €83,079 (+907%), from €9,161 to €92,240
- Taxes +€14,017
up €14,017 (+15.5%), from €90,344 to €104,361
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 | €1,013,953 | €1,127,909 | +€113,956 | +11.2% |
| Fixed assets | 21/28 | €63,830 | €63,208 | -€621 | -1.0% |
| Tangible fixed assets | 22/27 | €63,830 | €63,208 | -€621 | -1.0% |
| Land and buildings | 22 | €13,452 | €28,443 | +€14,991 | +111% |
| Plant, machinery and equipment | 23 | €243 | - | -€243 | |
| Furniture and vehicles | 24 | €50,135 | €34,766 | -€15,369 | -30.7% |
| Current assets | 29/58 | €950,123 | €1,064,700 | +€114,577 | +12.1% |
| Current investments | 50/53 | €779,470 | €1,012,077 | +€232,607 | +29.8% |
| Cash at bank and in hand | 54/58 | €163,896 | €49,374 | -€114,522 | -69.9% |
| Deferred charges and accrued income | 490/1 | €6,758 | €3,250 | -€3,508 | -51.9% |
| Total equity and liabilities | 10/49 | €1,013,953 | €1,127,909 | +€113,956 | +11.2% |
| Equity | 10/15 | €843,289 | €1,105,200 | +€261,911 | +31.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €837,089 | €1,099,000 | +€261,911 | +31.3% |
| Distributable reserves | 133 | €837,089 | €1,099,000 | +€261,911 | +31.3% |
| Amounts payable | 17/49 | €170,664 | €22,709 | -€147,955 | -86.7% |
| Amounts payable within one year | 42/48 | €170,664 | €22,709 | -€147,955 | -86.7% |
| Trade debts | 44 | €10,737 | €1,058 | -€9,680 | -90.2% |
| Suppliers | 440/4 | €10,737 | €1,058 | -€9,680 | -90.2% |
| Taxes, remuneration and social security | 45 | €42,975 | €20,476 | -€22,499 | -52.4% |
| Taxes | 450/3 | €42,975 | €20,476 | -€22,499 | -52.4% |
| Other amounts payable | 47/48 | €116,951 | €1,175 | -€115,776 | -99.0% |
| Non-recurring operating income | 76A | €740 | - | -€740 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,314 | €24,090 | +€2,776 | +13.0% |
| Other operating charges | 640/8 | €1,685 | €1,639 | -€46 | -2.8% |
| Gross operating margin | 9900 | €298,677 | €301,283 | +€2,605 | +0.9% |
| Operating profit (loss) | 9901 | €275,678 | €275,554 | -€124 | 0.0% |
| Financial income | 75/76B | €9,161 | €92,240 | +€83,079 | +907% |
| Recurring financial income | 75 | €9,161 | €92,240 | +€83,079 | +907% |
| Financial charges | 65/66B | €874 | €1,522 | +€648 | +74.2% |
| Recurring financial charges | 65 | €874 | €1,522 | +€648 | +74.2% |
| Profit (loss) for the period before taxes | 9903 | €283,965 | €366,272 | +€82,307 | +29.0% |
| Income taxes | 67/77 | €90,344 | €104,361 | +€14,017 | +15.5% |
| Profit (loss) for the period | 9904 | €193,621 | €261,911 | +€68,290 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €193,621 | €261,911 | +€68,290 | +35.3% |
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 24 October 2026 via checked.be.