Dokter Bert Van Bogaert: what changed
Dokter Bert Van Bogaert
Largest movements
- Cash +€63,010
up €63,010 (+39.5%), from €159,520 to €222,530
mainly Other debts (+€200,661) and Net result for the year (+€161,756)
- Receivables within one year +€19,512
up €19,512 (+45.2%), from €43,180 to €62,692
- Intangible fixed assets -€18,000
down €18,000 (-14.4%), from €124,570 to €106,570
- Tangible fixed assets -€15,059
down €15,059 (-34.8%), from €43,309 to €28,250
of which Plant, machinery and equipment: -€13,595
- Current investments +€9,500
up €9,500 (+22.1%), from €43,000 to €52,500
- Other debts +€200,661
up €200,661 (+3,067%), from €6,542 to €207,203
- Reserves -€142,540
down €142,540 (-44.6%), from €319,617 to €177,077
- Trade debts +€32,216
up €32,216 (+296%), from €10,879 to €43,095
- Tax, wage and social debts -€27,852
down €27,852 (-45.3%), from €61,429 to €33,577
- Debts after one year -€5,063
down €5,063 (-24.0%), from €21,105 to €16,043
- Gross operating margin +€22,319
up €22,319 (+10.1%), from €220,755 to €243,074
- Taxes +€5,329
up €5,329 (+12.6%), from €42,457 to €47,787
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €431,541 | €488,057 | +€56,516 | +13.1% |
| Fixed assets | 21/28 | €167,879 | €134,820 | -€33,059 | -19.7% |
| Intangible fixed assets | 21 | €124,570 | €106,570 | -€18,000 | -14.4% |
| Tangible fixed assets | 22/27 | €43,309 | €28,250 | -€15,059 | -34.8% |
| Plant, machinery and equipment | 23 | €37,506 | €23,911 | -€13,595 | -36.2% |
| Furniture and vehicles | 24 | €5,803 | €4,339 | -€1,464 | -25.2% |
| Current assets | 29/58 | €263,662 | €353,237 | +€89,575 | +34.0% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,180 | €62,692 | +€19,512 | +45.2% |
| Trade receivables | 40 | €43,180 | €62,692 | +€19,512 | +45.2% |
| Current investments | 50/53 | €43,000 | €52,500 | +€9,500 | +22.1% |
| Cash at bank and in hand | 54/58 | €159,520 | €222,530 | +€63,010 | +39.5% |
| Deferred charges and accrued income | 490/1 | €2,962 | €515 | -€2,447 | -82.6% |
| Total equity and liabilities | 10/49 | €431,541 | €488,057 | +€56,516 | +13.1% |
| Equity | 10/15 | €325,617 | €183,077 | -€142,540 | -43.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €319,617 | €177,077 | -€142,540 | -44.6% |
| Distributable reserves | 133 | €319,617 | €177,077 | -€142,540 | -44.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €105,924 | €304,980 | +€199,056 | +188% |
| Amounts payable after more than one year | 17 | €21,105 | €16,043 | -€5,063 | -24.0% |
| Financial debts | 170/4 | €21,105 | €16,043 | -€5,063 | -24.0% |
| Amounts payable within one year | 42/48 | €84,819 | €288,938 | +€204,119 | +241% |
| Current portion of amounts payable after more than one year | 42 | €5,969 | €5,063 | -€907 | -15.2% |
| Trade debts | 44 | €10,879 | €43,095 | +€32,216 | +296% |
| Suppliers | 440/4 | €10,879 | €43,095 | +€32,216 | +296% |
| Taxes, remuneration and social security | 45 | €61,429 | €33,577 | -€27,852 | -45.3% |
| Taxes | 450/3 | €61,429 | €33,577 | -€27,852 | -45.3% |
| Other amounts payable | 47/48 | €6,542 | €207,203 | +€200,661 | +3,067% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,928 | €34,009 | +€1,081 | +3.3% |
| Other operating charges | 640/8 | €918 | €941 | +€22 | +2.4% |
| Gross operating margin | 9900 | €220,755 | €243,074 | +€22,319 | +10.1% |
| Operating profit (loss) | 9901 | €186,909 | €208,124 | +€21,215 | +11.4% |
| Financial income | 75/76B | €243 | €2,570 | +€2,327 | +958% |
| Recurring financial income | 75 | €243 | €2,570 | +€2,327 | +958% |
| Financial charges | 65/66B | €1,399 | €1,151 | -€247 | -17.7% |
| Recurring financial charges | 65 | €1,399 | €1,151 | -€247 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €185,753 | €209,542 | +€23,789 | +12.8% |
| Income taxes | 67/77 | €42,457 | €47,787 | +€5,329 | +12.6% |
| Profit (loss) for the period | 9904 | €143,296 | €161,756 | +€18,460 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €143,296 | €161,756 | +€18,460 | +12.9% |
Next steps
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 3 November 2026 via checked.be.