DOKTER BIOT YVES: 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 BIOT YVES
Largest movements
- Current investments +€85,000
up €85,000 (+42.5%), from €200,000 to €285,000
- Receivables within one year +€21,997
up €21,997 (+297%), from €7,396 to €29,393
of which Other amounts receivable: +€20,954
- Cash -€6,818
down €6,818 (-8.1%), from €84,142 to €77,325
mainly Current investments (-€85,000) and Contributions, distributions and other (-€48,102)
- Tangible fixed assets -€6,777
down €6,777 (-24.5%), from €27,661 to €20,884
of which Other tangible fixed assets: -€3,773
- Reserves +€95,107
up €95,107 (+30.1%), from €315,975 to €411,082
- Gross operating margin +€8,166
up €8,166 (+4.0%), from €202,563 to €210,729
- Financial income -€3,212
down €3,212 (-55.8%), from €5,761 to €2,549
- Taxes +€2,287
up €2,287 (+3.8%), from €60,087 to €62,374
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 | €326,165 | €418,574 | +€92,409 | +28.3% |
| Fixed assets | 21/28 | €28,661 | €21,884 | -€6,777 | -23.6% |
| Tangible fixed assets | 22/27 | €27,661 | €20,884 | -€6,777 | -24.5% |
| Furniture and vehicles | 24 | €9,405 | €6,401 | -€3,004 | -31.9% |
| Other tangible fixed assets | 26 | €18,256 | €14,483 | -€3,773 | -20.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €297,505 | €396,691 | +€99,186 | +33.3% |
| Amounts receivable within one year | 40/41 | €7,396 | €29,393 | +€21,997 | +297% |
| Trade receivables | 40 | €0 | €1,043 | +€1,043 | |
| Other amounts receivable | 41 | €7,396 | €28,350 | +€20,954 | +283% |
| Current investments | 50/53 | €200,000 | €285,000 | +€85,000 | +42.5% |
| Cash at bank and in hand | 54/58 | €84,142 | €77,325 | -€6,818 | -8.1% |
| Deferred charges and accrued income | 490/1 | €5,967 | €4,973 | -€993 | -16.6% |
| Total equity and liabilities | 10/49 | €326,165 | €418,574 | +€92,409 | +28.3% |
| Equity | 10/15 | €315,975 | €411,082 | +€95,107 | +30.1% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €315,975 | €411,082 | +€95,107 | +30.1% |
| Distributable reserves | 133 | €315,975 | €411,082 | +€95,107 | +30.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,190 | €7,492 | -€2,698 | -26.5% |
| Amounts payable within one year | 42/48 | €10,190 | €7,492 | -€2,698 | -26.5% |
| Trade debts | 44 | €1,399 | €265 | -€1,134 | -81.1% |
| Suppliers | 440/4 | €1,399 | €265 | -€1,134 | -81.1% |
| Taxes, remuneration and social security | 45 | €8,791 | €7,227 | -€1,564 | -17.8% |
| Taxes | 450/3 | €8,791 | €7,227 | -€1,564 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,615 | €6,777 | -€838 | -11.0% |
| Other operating charges | 640/8 | €780 | €720 | -€61 | -7.8% |
| Gross operating margin | 9900 | €202,563 | €210,729 | +€8,166 | +4.0% |
| Operating profit (loss) | 9901 | €194,168 | €203,232 | +€9,064 | +4.7% |
| Financial income | 75/76B | €5,761 | €2,549 | -€3,212 | -55.8% |
| Recurring financial income | 75 | €5,761 | €2,549 | -€3,212 | -55.8% |
| Financial charges | 65/66B | €504 | €198 | -€306 | -60.7% |
| Recurring financial charges | 65 | €504 | €198 | -€306 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | €199,424 | €205,583 | +€6,159 | +3.1% |
| Income taxes | 67/77 | €60,087 | €62,374 | +€2,287 | +3.8% |
| Profit (loss) for the period | 9904 | €139,337 | €143,209 | +€3,872 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €139,337 | €143,209 | +€3,872 | +2.8% |
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 23 October 2026 via checked.be.