Dokter Brouwers: 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 Brouwers
Largest movements
- Cash +€51,239
up €51,239 (+56.7%), from €90,416 to €141,654
mainly Receivables within one year (+€47,201) and Net result for the year (+€39,234)
- Receivables within one year -€47,201
down €47,201 (-86.4%), from €54,627 to €7,426
- Deferred charges and accrued income +€19,057
up €19,057 (+254%), from €7,497 to €26,553
- Tangible fixed assets -€4,456
down €4,456 (-12.9%), from €34,577 to €30,122
of which Furniture and vehicles: -€10,608
- Current investments +€3,163
up €3,163, from €0 to €3,163
- Other debts +€20,703
up €20,703 (+12.0%), from €171,892 to €192,595
- Tax, wage and social debts +€2,550
up €2,550 (+117%), from €2,181 to €4,731
of which Taxes: +€2,550
- Gross operating margin -€35,554
down €35,554 (-38.0%), from €93,525 to €57,971
- Taxes -€7,889
down €7,889 (-43.1%), from €18,299 to €10,410
- Financial income -€2,156
down €2,156 (-40.5%), from €5,328 to €3,173
- Depreciation +€2,150
up €2,150 (+24.9%), from €8,635 to €10,785
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 | €187,117 | €208,918 | +€21,801 | +11.7% |
| Fixed assets | 21/28 | €34,577 | €30,122 | -€4,456 | -12.9% |
| Tangible fixed assets | 22/27 | €34,577 | €30,122 | -€4,456 | -12.9% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | €6,152 | +€6,152 | |
| Furniture and vehicles | 24 | €34,577 | €23,970 | -€10,608 | -30.7% |
| Current assets | 29/58 | €152,540 | €178,797 | +€26,257 | +17.2% |
| Amounts receivable within one year | 40/41 | €54,627 | €7,426 | -€47,201 | -86.4% |
| Other amounts receivable | 41 | €54,627 | €7,426 | -€47,201 | -86.4% |
| Current investments | 50/53 | €0 | €3,163 | +€3,163 | |
| Cash at bank and in hand | 54/58 | €90,416 | €141,654 | +€51,239 | +56.7% |
| Deferred charges and accrued income | 490/1 | €7,497 | €26,553 | +€19,057 | +254% |
| Total equity and liabilities | 10/49 | €187,117 | €208,918 | +€21,801 | +11.7% |
| Equity | 10/15 | €10,266 | €10,266 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €9,266 | €9,266 | = | 0.0% |
| Distributable reserves | 133 | €9,266 | €9,266 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €176,851 | €198,653 | +€21,801 | +12.3% |
| Amounts payable within one year | 42/48 | €175,566 | €197,685 | +€22,119 | +12.6% |
| Trade debts | 44 | €1,493 | €359 | -€1,134 | -76.0% |
| Suppliers | 440/4 | €1,493 | €359 | -€1,134 | -76.0% |
| Taxes, remuneration and social security | 45 | €2,181 | €4,731 | +€2,550 | +117% |
| Taxes | 450/3 | €0 | €2,550 | +€2,550 | |
| Remuneration and social security | 454/9 | €2,181 | €2,181 | = | 0.0% |
| Other amounts payable | 47/48 | €171,892 | €192,595 | +€20,703 | +12.0% |
| Accrued charges and deferred income | 492/3 | €1,285 | €968 | -€317 | -24.7% |
| Non-recurring operating income | 76A | €3,000 | €0 | -€3,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,635 | €10,785 | +€2,150 | +24.9% |
| Other operating charges | 640/8 | €745 | €647 | -€98 | -13.1% |
| Non-recurring operating charges | 66A | €2,347 | €0 | -€2,347 | -100% |
| Gross operating margin | 9900 | €93,525 | €57,971 | -€35,554 | -38.0% |
| Operating profit (loss) | 9901 | €81,798 | €46,539 | -€35,259 | -43.1% |
| Financial income | 75/76B | €5,328 | €3,173 | -€2,156 | -40.5% |
| Recurring financial income | 75 | €5,328 | €3,173 | -€2,156 | -40.5% |
| Financial charges | 65/66B | €72 | €67 | -€5 | -7.3% |
| Recurring financial charges | 65 | €72 | €67 | -€5 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €87,054 | €49,645 | -€37,409 | -43.0% |
| Income taxes | 67/77 | €18,299 | €10,410 | -€7,889 | -43.1% |
| Profit (loss) for the period | 9904 | €68,755 | €39,234 | -€29,520 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,755 | €39,234 | -€29,520 | -42.9% |
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 27 October 2026 via checked.be.