Dokter Bram Nys: 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 Bram Nys
Largest movements
- Tangible fixed assets +€37,208
up €37,208 (+746%), from €4,985 to €42,193
of which Other tangible fixed assets: +€23,072
- Deferred charges and accrued income +€21,902
up €21,902 (+188%), from €11,681 to €33,582
- Receivables within one year +€17,471
up €17,471 (+369%), from €4,739 to €22,209
of which Other amounts receivable: +€17,093
- Current investments +€17,312
up €17,312 (+15.7%), from €110,115 to €127,427
- Reserves +€102,317
up €102,317 (+80.9%), from €126,550 to €228,866
- Tax, wage and social debts -€8,547
down €8,547 (-22.1%), from €38,601 to €30,053
- Gross operating margin -€30,644
down €30,644 (-18.3%), from €167,198 to €136,554
- Taxes -€8,295
down €8,295 (-21.9%), from €37,793 to €29,498
- Depreciation +€2,091
up €2,091 (+165%), from €1,267 to €3,358
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 | €169,250 | €263,926 | +€94,676 | +55.9% |
| Fixed assets | 21/28 | €6,105 | €43,313 | +€37,208 | +610% |
| Tangible fixed assets | 22/27 | €4,985 | €42,193 | +€37,208 | +746% |
| Plant, machinery and equipment | 23 | €3,615 | €17,751 | +€14,136 | +391% |
| Other tangible fixed assets | 26 | €1,369 | €24,442 | +€23,072 | +1,685% |
| Financial fixed assets | 28 | €1,120 | €1,120 | = | 0.0% |
| Current assets | 29/58 | €163,145 | €220,613 | +€57,468 | +35.2% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,739 | €22,209 | +€17,471 | +369% |
| Trade receivables | 40 | - | €378 | +€378 | |
| Other amounts receivable | 41 | €4,739 | €21,832 | +€17,093 | +361% |
| Current investments | 50/53 | €110,115 | €127,427 | +€17,312 | +15.7% |
| Cash at bank and in hand | 54/58 | €11,611 | €12,394 | +€783 | +6.7% |
| Deferred charges and accrued income | 490/1 | €11,681 | €33,582 | +€21,902 | +188% |
| Total equity and liabilities | 10/49 | €169,250 | €263,926 | +€94,676 | +55.9% |
| Equity | 10/15 | €129,550 | €231,866 | +€102,317 | +79.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €126,550 | €228,866 | +€102,317 | +80.9% |
| Distributable reserves | 133 | €126,550 | €228,866 | +€102,317 | +80.9% |
| Amounts payable | 17/49 | €39,700 | €32,060 | -€7,640 | -19.2% |
| Amounts payable within one year | 42/48 | €39,700 | €32,060 | -€7,640 | -19.2% |
| Trade debts | 44 | €150 | €1,174 | +€1,024 | +684% |
| Suppliers | 440/4 | €150 | €1,174 | +€1,024 | +684% |
| Taxes, remuneration and social security | 45 | €38,601 | €30,053 | -€8,547 | -22.1% |
| Taxes | 450/3 | €38,601 | €30,053 | -€8,547 | -22.1% |
| Other amounts payable | 47/48 | €950 | €833 | -€117 | -12.3% |
| Non-recurring operating income | 76A | - | €81 | +€81 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,267 | €3,358 | +€2,091 | +165% |
| Other operating charges | 640/8 | €190 | €948 | +€758 | +398% |
| Gross operating margin | 9900 | €167,198 | €136,554 | -€30,644 | -18.3% |
| Operating profit (loss) | 9901 | €165,741 | €132,248 | -€33,493 | -20.2% |
| Financial income | 75/76B | €1,182 | €2,739 | +€1,557 | +132% |
| Recurring financial income | 75 | €1,182 | €2,739 | +€1,557 | +132% |
| Financial charges | 65/66B | €1,722 | €2,339 | +€618 | +35.9% |
| Recurring financial charges | 65 | €1,722 | €2,339 | +€618 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | €165,202 | €132,647 | -€32,554 | -19.7% |
| Income taxes | 67/77 | €37,793 | €29,498 | -€8,295 | -21.9% |
| Profit (loss) for the period | 9904 | €127,409 | €103,150 | -€24,259 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €127,409 | €103,150 | -€24,259 | -19.0% |
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 28 October 2026 via checked.be.