Dokter Bart Van Engeland: 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 Van Engeland
Largest movements
- Current investments +€24,461
up €24,461 (+39.3%), from €62,286 to €86,747
- Receivables within one year -€17,209
down €17,209 (-13.3%), from €129,716 to €112,507
of which Other amounts receivable: -€11,389
- Cash +€14,843
up €14,843 (+20.2%), from €73,334 to €88,177
mainly Net result for the year (+€74,608) and Receivables within one year (+€17,209)
- Reserves +€21,608
up €21,608 (+8.2%), from €264,041 to €285,649
- Gross operating margin +€6,364
up €6,364 (+6.8%), from €93,542 to €99,906
- Other operating charges +€3,288
up €3,288 (+270%), from €1,216 to €4,503
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 | €272,618 | €292,837 | +€20,219 | +7.4% |
| Fixed assets | 21/28 | €6,164 | €4,164 | -€2,000 | -32.4% |
| Tangible fixed assets | 22/27 | €6,164 | €4,164 | -€2,000 | -32.4% |
| Furniture and vehicles | 24 | €6,164 | €4,164 | -€2,000 | -32.4% |
| Current assets | 29/58 | €266,454 | €288,673 | +€22,219 | +8.3% |
| Amounts receivable within one year | 40/41 | €129,716 | €112,507 | -€17,209 | -13.3% |
| Trade receivables | 40 | €10,938 | €5,119 | -€5,819 | -53.2% |
| Other amounts receivable | 41 | €118,777 | €107,388 | -€11,389 | -9.6% |
| Current investments | 50/53 | €62,286 | €86,747 | +€24,461 | +39.3% |
| Cash at bank and in hand | 54/58 | €73,334 | €88,177 | +€14,843 | +20.2% |
| Deferred charges and accrued income | 490/1 | €1,118 | €1,242 | +€124 | +11.1% |
| Total equity and liabilities | 10/49 | €272,618 | €292,837 | +€20,219 | +7.4% |
| Equity | 10/15 | €266,041 | €287,649 | +€21,608 | +8.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €264,041 | €285,649 | +€21,608 | +8.2% |
| Distributable reserves | 133 | €264,041 | €285,649 | +€21,608 | +8.2% |
| Amounts payable | 17/49 | €6,577 | €5,189 | -€1,389 | -21.1% |
| Amounts payable within one year | 42/48 | €6,577 | €5,189 | -€1,389 | -21.1% |
| Trade debts | 44 | €1,436 | €48 | -€1,389 | -96.7% |
| Suppliers | 440/4 | €1,436 | €48 | -€1,389 | -96.7% |
| Taxes, remuneration and social security | 45 | €3,600 | €3,600 | = | 0.0% |
| Taxes | 450/3 | €3,600 | €3,600 | = | 0.0% |
| Other amounts payable | 47/48 | €1,541 | €1,541 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,037 | €2,000 | -€37 | -1.8% |
| Other operating charges | 640/8 | €1,216 | €4,503 | +€3,288 | +270% |
| Gross operating margin | 9900 | €93,542 | €99,906 | +€6,364 | +6.8% |
| Operating profit (loss) | 9901 | €90,289 | €93,402 | +€3,113 | +3.4% |
| Financial income | 75/76B | €140 | €660 | +€520 | +371% |
| Recurring financial income | 75 | €140 | €660 | +€520 | +371% |
| Financial charges | 65/66B | €117 | €147 | +€31 | +26.1% |
| Recurring financial charges | 65 | €117 | €147 | +€31 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €90,312 | €93,915 | +€3,603 | +4.0% |
| Income taxes | 67/77 | €18,475 | €19,307 | +€832 | +4.5% |
| Profit (loss) for the period | 9904 | €71,837 | €74,608 | +€2,770 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,837 | €74,608 | +€2,770 | +3.9% |
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 29 October 2026 via checked.be.