DOKTER AN VANDEPITTE: 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 AN VANDEPITTE
Largest movements
- Current investments +€94,623
up €94,623 (+39.8%), from €237,844 to €332,468
- Cash +€15,443
up €15,443 (+8.3%), from €186,359 to €201,802
mainly Net result for the year (+€153,796) and Depreciation (+€13,249)
- Tangible fixed assets -€13,249
down €13,249 (-27.3%), from €48,457 to €35,207
of which Furniture and vehicles: -€12,747
- Reserves +€92,551
up €92,551 (+17.8%), from €519,494 to €612,045
- Gross operating margin +€63,898
up €63,898 (+44.6%), from €143,129 to €207,027
- Financial income +€14,747
up €14,747 (+721%), from €2,044 to €16,791
- Taxes +€14,010
up €14,010 (+34.1%), from €41,060 to €55,070
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 | €549,077 | €641,979 | +€92,902 | +16.9% |
| Fixed assets | 21/28 | €48,557 | €35,307 | -€13,249 | -27.3% |
| Tangible fixed assets | 22/27 | €48,457 | €35,207 | -€13,249 | -27.3% |
| Plant, machinery and equipment | 23 | €1,716 | €1,213 | -€503 | -29.3% |
| Furniture and vehicles | 24 | €46,741 | €33,994 | -€12,747 | -27.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €500,521 | €606,672 | +€106,151 | +21.2% |
| Amounts receivable within one year | 40/41 | €74,827 | €70,849 | -€3,978 | -5.3% |
| Other amounts receivable | 41 | €74,827 | €70,849 | -€3,978 | -5.3% |
| Current investments | 50/53 | €237,844 | €332,468 | +€94,623 | +39.8% |
| Cash at bank and in hand | 54/58 | €186,359 | €201,802 | +€15,443 | +8.3% |
| Deferred charges and accrued income | 490/1 | €1,490 | €1,552 | +€62 | +4.2% |
| Total equity and liabilities | 10/49 | €549,077 | €641,979 | +€92,902 | +16.9% |
| Equity | 10/15 | €519,494 | €612,045 | +€92,551 | +17.8% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €519,494 | €612,045 | +€92,551 | +17.8% |
| Distributable reserves | 133 | €519,494 | €612,045 | +€92,551 | +17.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,584 | €29,934 | +€350 | +1.2% |
| Amounts payable within one year | 42/48 | €18,352 | €19,860 | +€1,509 | +8.2% |
| Trade debts | 44 | €16 | €33 | +€17 | +102% |
| Suppliers | 440/4 | €16 | €33 | +€17 | +102% |
| Taxes, remuneration and social security | 45 | €3,060 | €6,259 | +€3,199 | +105% |
| Taxes | 450/3 | €3,060 | €6,259 | +€3,199 | +105% |
| Other amounts payable | 47/48 | €15,275 | €13,568 | -€1,707 | -11.2% |
| Accrued charges and deferred income | 492/3 | €11,232 | €10,074 | -€1,158 | -10.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,513 | €13,249 | -€264 | -2.0% |
| Other operating charges | 640/8 | €446 | €574 | +€128 | +28.6% |
| Non-recurring operating charges | 66A | €2,363 | €0 | -€2,363 | -100% |
| Gross operating margin | 9900 | €143,129 | €207,027 | +€63,898 | +44.6% |
| Operating profit (loss) | 9901 | €126,807 | €193,203 | +€66,396 | +52.4% |
| Financial income | 75/76B | €2,044 | €16,791 | +€14,747 | +721% |
| Recurring financial income | 75 | €2,044 | €16,791 | +€14,747 | +721% |
| Financial charges | 65/66B | €817 | €1,128 | +€311 | +38.1% |
| Recurring financial charges | 65 | €817 | €1,128 | +€311 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €128,034 | €208,867 | +€80,832 | +63.1% |
| Income taxes | 67/77 | €41,060 | €55,070 | +€14,010 | +34.1% |
| Profit (loss) for the period | 9904 | €86,974 | €153,796 | +€66,822 | +76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €86,974 | €153,796 | +€66,822 | +76.8% |
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 30 October 2026 via checked.be.