DOKTER BART JOOS: 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 BART JOOS
Largest movements
- Receivables within one year +€20,568
up €20,568 (+15.6%), from €132,096 to €152,664
- Cash -€17,359
down €17,359 (-100.0%), from €17,361 to €3
mainly Net result for the year (-€21,411) and Receivables within one year (-€20,568)
- Deferred charges and accrued income -€15,800
no longer reported in 2025 (was €15,800)
- Tangible fixed assets +€9,776
up €9,776 (+6.0%), from €161,845 to €171,621
- Reserves -€21,411
down €21,411 (-7.7%), from €276,421 to €255,010
- Short-term financial debts +€11,274
new in 2025: €11,274
- Debts after one year +€8,245
up €8,245 (+82.4%), from €10,000 to €18,245
of which Financial debts: +€8,245
- Gross operating margin -€83,413
down €83,413, from €69,364 to -€14,049
- Taxes -€18,166
down €18,166 (-96.4%), from €18,850 to €684
- Other operating charges -€1,410
down €1,410 (-27.7%), from €5,087 to €3,677
- Financial income -€1,035
down €1,035 (-12.3%), from €8,401 to €7,366
- Depreciation +€1,001
up €1,001 (+13.1%), from €7,627 to €8,628
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 | €327,102 | €324,287 | -€2,815 | -0.9% |
| Fixed assets | 21/28 | €161,845 | €171,621 | +€9,776 | +6.0% |
| Tangible fixed assets | 22/27 | €161,845 | €171,621 | +€9,776 | +6.0% |
| Land and buildings | 22 | €161,845 | €171,621 | +€9,776 | +6.0% |
| Current assets | 29/58 | €165,257 | €152,666 | -€12,591 | -7.6% |
| Amounts receivable within one year | 40/41 | €132,096 | €152,664 | +€20,568 | +15.6% |
| Other amounts receivable | 41 | €132,096 | €152,664 | +€20,568 | +15.6% |
| Cash at bank and in hand | 54/58 | €17,361 | €3 | -€17,359 | -100.0% |
| Deferred charges and accrued income | 490/1 | €15,800 | - | -€15,800 | |
| Total equity and liabilities | 10/49 | €327,102 | €324,287 | -€2,815 | -0.9% |
| Equity | 10/15 | €288,821 | €267,410 | -€21,411 | -7.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €276,421 | €255,010 | -€21,411 | -7.7% |
| Distributable reserves | 133 | €276,421 | €255,010 | -€21,411 | -7.7% |
| Amounts payable | 17/49 | €38,281 | €56,878 | +€18,597 | +48.6% |
| Amounts payable after more than one year | 17 | €10,000 | €18,245 | +€8,245 | +82.4% |
| Financial debts | 170/4 | - | €8,245 | +€8,245 | |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,281 | €38,633 | +€10,352 | +36.6% |
| Current portion of amounts payable after more than one year | 42 | €5,801 | €4,195 | -€1,606 | -27.7% |
| Financial debts | 43 | - | €11,274 | +€11,274 | |
| Credit institutions | 430/8 | - | €11,274 | +€11,274 | |
| Trade debts | 44 | €701 | €545 | -€156 | -22.2% |
| Suppliers | 440/4 | €701 | €545 | -€156 | -22.2% |
| Taxes, remuneration and social security | 45 | €21,779 | €22,619 | +€840 | +3.9% |
| Taxes | 450/3 | €21,779 | €22,619 | +€840 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,627 | €8,628 | +€1,001 | +13.1% |
| Other operating charges | 640/8 | €5,087 | €3,677 | -€1,410 | -27.7% |
| Gross operating margin | 9900 | €69,364 | -€14,049 | -€83,413 | |
| Operating profit (loss) | 9901 | €56,651 | -€26,354 | -€83,004 | |
| Financial income | 75/76B | €8,401 | €7,366 | -€1,035 | -12.3% |
| Recurring financial income | 75 | €8,401 | €7,366 | -€1,035 | -12.3% |
| Financial charges | 65/66B | €2,713 | €1,739 | -€974 | -35.9% |
| Recurring financial charges | 65 | €2,713 | €1,739 | -€974 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €62,339 | -€20,727 | -€83,066 | |
| Income taxes | 67/77 | €18,850 | €684 | -€18,166 | -96.4% |
| Profit (loss) for the period | 9904 | €43,488 | -€21,411 | -€64,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,488 | -€21,411 | -€64,900 |
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 25 October 2026 via checked.be.