DOKTER BOURGOIS Dirk: 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 BOURGOIS Dirk
Largest movements
- Cash -€74,816
down €74,816 (-25.1%), from €298,290 to €223,473
mainly Investment in fixed assets (net) (-€49,364) and Receivables within one year (-€30,372)
- Tangible fixed assets +€46,263
up €46,263 (+5,109%), from €905 to €47,168
- Receivables within one year +€30,372
up €30,372 (+4.5%), from €674,278 to €704,650
of which Other amounts receivable: +€24,372
- Other debts -€27,455
down €27,455 (-16.4%), from €167,471 to €140,016
- Reserves +€22,667
up €22,667 (+2.9%), from €787,175 to €809,842
of which Distributable reserves: +€22,667
- Gross operating margin +€23,511
up €23,511 (+161%), from €14,588 to €38,098
- Financial charges +€5,532
up €5,532 (+1,209%), from €458 to €5,990
- Taxes +€5,213
up €5,213 (+81.3%), from €6,414 to €11,627
- Depreciation +€2,824
up €2,824 (+1,017%), from €278 to €3,101
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 | €975,698 | €977,547 | +€1,849 | +0.2% |
| Fixed assets | 21/28 | €2,105 | €48,368 | +€46,263 | +2,197% |
| Tangible fixed assets | 22/27 | €905 | €47,168 | +€46,263 | +5,109% |
| Furniture and vehicles | 24 | €905 | €47,168 | +€46,263 | +5,109% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €973,592 | €929,179 | -€44,414 | -4.6% |
| Amounts receivable within one year | 40/41 | €674,278 | €704,650 | +€30,372 | +4.5% |
| Trade receivables | 40 | - | €6,000 | +€6,000 | |
| Other amounts receivable | 41 | €674,278 | €698,650 | +€24,372 | +3.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €298,290 | €223,473 | -€74,816 | -25.1% |
| Deferred charges and accrued income | 490/1 | €1,025 | €1,055 | +€30 | +3.0% |
| Total equity and liabilities | 10/49 | €975,698 | €977,547 | +€1,849 | +0.2% |
| Equity | 10/15 | €799,575 | €822,242 | +€22,667 | +2.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €787,175 | €809,842 | +€22,667 | +2.9% |
| Tax-exempt reserves | 132 | €1,898 | €1,898 | = | 0.0% |
| Distributable reserves | 133 | €785,278 | €807,944 | +€22,667 | +2.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €176,122 | €155,305 | -€20,818 | -11.8% |
| Amounts payable within one year | 42/48 | €175,832 | €149,240 | -€26,593 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €11 | €11 | = | 0.0% |
| Credit institutions | 430/8 | €11 | €11 | = | 0.0% |
| Trade debts | 44 | €2,041 | €2,752 | +€711 | +34.8% |
| Suppliers | 440/4 | €2,041 | €2,752 | +€711 | +34.8% |
| Taxes, remuneration and social security | 45 | €6,309 | €6,460 | +€151 | +2.4% |
| Taxes | 450/3 | €6,309 | €6,460 | +€151 | +2.4% |
| Other amounts payable | 47/48 | €167,471 | €140,016 | -€27,455 | -16.4% |
| Accrued charges and deferred income | 492/3 | €290 | €6,065 | +€5,775 | +1,991% |
| Non-recurring operating income | 76A | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278 | €3,101 | +€2,824 | +1,017% |
| Other operating charges | 640/8 | €1,200 | €1,143 | -€58 | -4.8% |
| Gross operating margin | 9900 | €14,588 | €38,098 | +€23,511 | +161% |
| Operating profit (loss) | 9901 | €13,110 | €33,855 | +€20,745 | +158% |
| Financial income | 75/76B | €6,074 | €6,429 | +€355 | +5.8% |
| Recurring financial income | 75 | €6,074 | €6,429 | +€355 | +5.8% |
| Financial charges | 65/66B | €458 | €5,990 | +€5,532 | +1,209% |
| Recurring financial charges | 65 | €458 | €5,990 | +€5,532 | +1,209% |
| Profit (loss) for the period before taxes | 9903 | €18,726 | €34,294 | +€15,568 | +83.1% |
| Income taxes | 67/77 | €6,414 | €11,627 | +€5,213 | +81.3% |
| Profit (loss) for the period | 9904 | €12,312 | €22,667 | +€10,355 | +84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,312 | €22,667 | +€10,355 | +84.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.