Dokter Bert Van Brempt: 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 Bert Van Brempt
Largest movements
- Cash +€82,439
up €82,439 (+302%), from €27,274 to €109,713
mainly Depreciation (+€42,825) and Net result for the year (+€40,383)
- Intangible fixed assets -€40,000
down €40,000 (-20.2%), from €198,137 to €158,137
- Tangible fixed assets +€4,627
up €4,627 (+259%), from €1,787 to €6,414
of which Plant, machinery and equipment: +€5,255
- Receivables within one year +€3,622
up €3,622 (+163%), from €2,227 to €5,849
of which Other amounts receivable: +€3,826
- Deferred charges and accrued income -€3,290
down €3,290 (-38.8%), from €8,477 to €5,187
- Debts after one year -€45,505
down €45,505 (-20.7%), from €220,043 to €174,539
- Profit (loss) carried forward +€39,550
up €39,550 (+3,370%), from €1,174 to €40,724
- Current portion of long-term debt +€38,666
up €38,666 (+388%), from €9,957 to €48,623
- Tax, wage and social debts +€10,272
up €10,272 (+321%), from €3,202 to €13,474
of which Taxes: +€9,837
- Trade debts +€3,001
up €3,001 (+1,473%), from €204 to €3,205
- Gross operating margin +€99,336
up €99,336 (+2,141%), from €4,641 to €103,977
- Depreciation +€40,643
up €40,643 (+1,863%), from €2,182 to €42,825
- Taxes +€9,833
up €9,833 (+2,174%), from €452 to €10,285
- Financial charges +€9,337
new in 2025: €9,337
- Staff costs +€1,082
new in 2025: €1,082
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 | €239,129 | €285,300 | +€46,170 | +19.3% |
| Formation expenses | 20 | €1,228 | €0 | -€1,228 | -100% |
| Fixed assets | 21/28 | €199,924 | €164,551 | -€35,373 | -17.7% |
| Intangible fixed assets | 21 | €198,137 | €158,137 | -€40,000 | -20.2% |
| Tangible fixed assets | 22/27 | €1,787 | €6,414 | +€4,627 | +259% |
| Plant, machinery and equipment | 23 | - | €5,255 | +€5,255 | |
| Furniture and vehicles | 24 | €1,787 | €1,159 | -€628 | -35.1% |
| Current assets | 29/58 | €37,978 | €120,749 | +€82,771 | +218% |
| Amounts receivable within one year | 40/41 | €2,227 | €5,849 | +€3,622 | +163% |
| Trade receivables | 40 | €204 | €0 | -€204 | -100% |
| Other amounts receivable | 41 | €2,023 | €5,849 | +€3,826 | +189% |
| Cash at bank and in hand | 54/58 | €27,274 | €109,713 | +€82,439 | +302% |
| Deferred charges and accrued income | 490/1 | €8,477 | €5,187 | -€3,290 | -38.8% |
| Total equity and liabilities | 10/49 | €239,129 | €285,300 | +€46,170 | +19.3% |
| Equity | 10/15 | €4,174 | €43,724 | +€39,550 | +948% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,174 | €40,724 | +€39,550 | +3,370% |
| Amounts payable | 17/49 | €234,956 | €241,576 | +€6,620 | +2.8% |
| Amounts payable after more than one year | 17 | €220,043 | €174,539 | -€45,505 | -20.7% |
| Financial debts | 170/4 | €220,043 | €174,539 | -€45,505 | -20.7% |
| Amounts payable within one year | 42/48 | €14,912 | €66,257 | +€51,344 | +344% |
| Current portion of amounts payable after more than one year | 42 | €9,957 | €48,623 | +€38,666 | +388% |
| Financial debts | 43 | €861 | €94 | -€767 | -89.1% |
| Credit institutions | 430/8 | €861 | €94 | -€767 | -89.1% |
| Trade debts | 44 | €204 | €3,205 | +€3,001 | +1,473% |
| Suppliers | 440/4 | €204 | €3,205 | +€3,001 | +1,473% |
| Taxes, remuneration and social security | 45 | €3,202 | €13,474 | +€10,272 | +321% |
| Taxes | 450/3 | €702 | €10,539 | +€9,837 | +1,401% |
| Remuneration and social security | 454/9 | €2,500 | €2,935 | +€435 | +17.4% |
| Other amounts payable | 47/48 | €689 | €860 | +€172 | +24.9% |
| Accrued charges and deferred income | 492/3 | - | €781 | +€781 | |
| Remuneration, social security and pensions | 62 | - | €1,082 | +€1,082 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,182 | €42,825 | +€40,643 | +1,863% |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | €4,641 | €103,977 | +€99,336 | +2,141% |
| Operating profit (loss) | 9901 | €2,459 | €60,006 | +€57,547 | +2,340% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €9,337 | +€9,337 | |
| Recurring financial charges | 65 | - | €9,337 | +€9,337 | |
| Profit (loss) for the period before taxes | 9903 | €2,459 | €50,669 | +€48,210 | +1,961% |
| Income taxes | 67/77 | €452 | €10,285 | +€9,833 | +2,174% |
| Profit (loss) for the period | 9904 | €2,007 | €40,383 | +€38,377 | +1,912% |
| Profit (loss) for the period to be appropriated | 9905 | €2,007 | €40,383 | +€38,377 | +1,912% |
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 21 October 2026 via checked.be.