DOKTER BERT JANSSENS: what changed
What changed
DOKTER BERT JANSSENS
filed annual accounts (NBB)
Net result for the year
€107,905
2024 · €110,705-€2,800
Equity
€496,651
2024 · €389,580+€107,072
Cash
€45,995
2024 · €107,496-€61,501
Balance sheet total
€527,248
2024 · €429,527+€97,721
Largest movements
Assets
- Receivables within one year +€206,515
up €206,515 (+183%), from €112,891 to €319,406
of which Other amounts receivable: +€203,561
- Cash -€61,501
down €61,501 (-57.2%), from €107,496 to €45,995
mainly Receivables within one year (-€206,515) and Current portion of long-term debt (-€10,143)
- Current investments -€44,000
down €44,000 (-47.8%), from €92,000 to €48,000
Equity and liabilities
- Reserves +€107,072
up €107,072 (+27.6%), from €388,580 to €495,651
of which Distributable reserves: +€107,072
- Current portion of long-term debt -€10,143
no longer reported in 2025 (was €10,143)
Income statement
- Gross operating margin -€10,186
down €10,186 (-6.5%), from €157,073 to €146,887
- Financial income +€4,182
up €4,182 (+47.3%), from €8,847 to €13,029
- Taxes -€1,684
down €1,684 (-3.6%), from €46,586 to €44,902
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€110,705
Gross operating margin
-€10,186
Depreciation
+€1,067
Other operating charges
-€17
Financial income
+€4,182
Financial charges
+€469
Taxes
+€1,684
Result 2025
€107,905
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€89,556
Investment
+€39,031
Financing
-€10,976
Cash 2024
€107,496
From operations (derived)
-€89,556
Net result for the year
+€107,905
Depreciation
+€6,221
Receivables within one year
-€206,515
Deferred charges and accrued income
+€2,041
Trade debts
+€2,226
Tax, wage and social debts
-€834
Other debts
-€600
Investment (derived)
+€39,031
Investment in fixed assets (net)
-€4,969
Current investments
+€44,000
Financing
-€10,976
Current portion of long-term debt
-€10,143
Contributions, distributions and other
-€833
Cash 2025
€45,995
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €429,527 | €527,248 | +€97,721 | +22.8% |
| Fixed assets | 21/28 | €9,365 | €8,113 | -€1,252 | -13.4% |
| Tangible fixed assets | 22/27 | €9,365 | €8,113 | -€1,252 | -13.4% |
| Land and buildings | 22 | €5,356 | €764 | -€4,592 | -85.7% |
| Plant, machinery and equipment | 23 | €444 | €3,448 | +€3,004 | +676% |
| Furniture and vehicles | 24 | €3,221 | €3,635 | +€415 | +12.9% |
| Leasing and similar rights | 25 | €344 | €265 | -€78 | -22.8% |
| Current assets | 29/58 | €420,162 | €519,136 | +€98,974 | +23.6% |
| Amounts receivable after more than one year | 29 | €105,025 | €105,025 | = | 0.0% |
| Other amounts receivable | 291 | €105,025 | €105,025 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €112,891 | €319,406 | +€206,515 | +183% |
| Trade receivables | 40 | - | €2,954 | +€2,954 | |
| Other amounts receivable | 41 | €112,891 | €316,452 | +€203,561 | +180% |
| Current investments | 50/53 | €92,000 | €48,000 | -€44,000 | -47.8% |
| Cash at bank and in hand | 54/58 | €107,496 | €45,995 | -€61,501 | -57.2% |
| Deferred charges and accrued income | 490/1 | €2,750 | €709 | -€2,041 | -74.2% |
| Total equity and liabilities | 10/49 | €429,527 | €527,248 | +€97,721 | +22.8% |
| Equity | 10/15 | €389,580 | €496,651 | +€107,072 | +27.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €388,580 | €495,651 | +€107,072 | +27.6% |
| Tax-exempt reserves | 132 | €1,604 | €1,604 | = | 0.0% |
| Distributable reserves | 133 | €386,976 | €494,047 | +€107,072 | +27.7% |
| Amounts payable | 17/49 | €39,947 | €30,597 | -€9,350 | -23.4% |
| Amounts payable within one year | 42/48 | €39,947 | €30,597 | -€9,350 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €10,143 | - | -€10,143 | |
| Trade debts | 44 | €1,887 | €4,114 | +€2,226 | +118% |
| Suppliers | 440/4 | €1,887 | €4,114 | +€2,226 | +118% |
| Taxes, remuneration and social security | 45 | €26,484 | €25,650 | -€834 | -3.1% |
| Taxes | 450/3 | €26,484 | €25,650 | -€834 | -3.1% |
| Other amounts payable | 47/48 | €1,433 | €833 | -€600 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,289 | €6,221 | -€1,067 | -14.6% |
| Other operating charges | 640/8 | €595 | €612 | +€17 | +2.8% |
| Gross operating margin | 9900 | €157,073 | €146,887 | -€10,186 | -6.5% |
| Operating profit (loss) | 9901 | €149,189 | €140,054 | -€9,135 | -6.1% |
| Financial income | 75/76B | €8,847 | €13,029 | +€4,182 | +47.3% |
| Recurring financial income | 75 | €8,847 | €13,029 | +€4,182 | +47.3% |
| Financial charges | 65/66B | €746 | €276 | -€469 | -62.9% |
| Recurring financial charges | 65 | €746 | €276 | -€469 | -62.9% |
| Profit (loss) for the period before taxes | 9903 | €157,291 | €152,807 | -€4,484 | -2.9% |
| Income taxes | 67/77 | €46,586 | €44,902 | -€1,684 | -3.6% |
| Profit (loss) for the period | 9904 | €110,705 | €107,905 | -€2,800 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €110,705 | €107,905 | -€2,800 | -2.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.