DOKTER CM: 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 CM
Largest movements
- Deferred charges and accrued income +€126,965
up €126,965 (+6218.4%), from €2,042 to €129,007
- Tangible fixed assets +€114,288
up €114,288 (+155.4%), from €73,528 to €187,816
of which Land and buildings: +€77,929
- Receivables within one year -€61,505
down €61,505 (-62.5%), from €98,458 to €36,952
of which Other amounts receivable: -€62,141
- Cash +€33,766
up €33,766 (+62.5%), from €54,041 to €87,807
mainly Net result for the year (+€216,756) and Receivables within one year (+€61,505)
- Current investments +€18,000
new in 2025: €18,000
- Profit (loss) carried forward +€216,756
up €216,756 (+155.1%), from €139,708 to €356,465
- Tax, wage and social debts +€28,852
up €28,852 (+71.9%), from €40,102 to €68,954
of which Taxes: +€29,181
- Debts after one year -€10,229
down €10,229 (-49.2%), from €20,809 to €10,581
- Trade debts -€4,948
down €4,948 (-35.6%), from €13,902 to €8,954
- Gross operating margin +€167,887
up €167,887 (+95.2%), from €176,335 to €344,221
- Taxes +€39,427
up €39,427 (+141.2%), from €27,921 to €67,348
- Depreciation +€18,064
up €18,064 (+137.2%), from €13,171 to €31,235
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.
Cash bridge derived
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 | €228,811 | €459,582 | +€230,772 | +100.9% |
| Formation expenses | 20 | €742 | €0 | -€742 | -100.0% |
| Fixed assets | 21/28 | €73,528 | €187,816 | +€114,288 | +155.4% |
| Tangible fixed assets | 22/27 | €73,528 | €187,816 | +€114,288 | +155.4% |
| Land and buildings | 22 | €22,751 | €100,680 | +€77,929 | +342.5% |
| Plant, machinery and equipment | 23 | €3,205 | €4,106 | +€902 | +28.1% |
| Furniture and vehicles | 24 | €47,573 | €83,030 | +€35,457 | +74.5% |
| Current assets | 29/58 | €154,540 | €271,766 | +€117,226 | +75.9% |
| Amounts receivable within one year | 40/41 | €98,458 | €36,952 | -€61,505 | -62.5% |
| Trade receivables | 40 | €1,365 | €2,000 | +€635 | +46.5% |
| Other amounts receivable | 41 | €97,093 | €34,952 | -€62,141 | -64.0% |
| Current investments | 50/53 | - | €18,000 | +€18,000 | |
| Cash at bank and in hand | 54/58 | €54,041 | €87,807 | +€33,766 | +62.5% |
| Deferred charges and accrued income | 490/1 | €2,042 | €129,007 | +€126,965 | +6218.4% |
| Total equity and liabilities | 10/49 | €228,811 | €459,582 | +€230,772 | +100.9% |
| Equity | 10/15 | €144,108 | €360,865 | +€216,756 | +150.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,708 | €356,465 | +€216,756 | +155.1% |
| Amounts payable | 17/49 | €84,702 | €98,718 | +€14,015 | +16.5% |
| Amounts payable after more than one year | 17 | €20,809 | €10,581 | -€10,229 | -49.2% |
| Financial debts | 170/4 | €20,809 | €10,581 | -€10,229 | -49.2% |
| Amounts payable within one year | 42/48 | €63,893 | €88,137 | +€24,244 | +37.9% |
| Current portion of amounts payable after more than one year | 42 | €9,889 | €10,229 | +€340 | +3.4% |
| Trade debts | 44 | €13,902 | €8,954 | -€4,948 | -35.6% |
| Suppliers | 440/4 | €13,902 | €8,954 | -€4,948 | -35.6% |
| Taxes, remuneration and social security | 45 | €40,102 | €68,954 | +€28,852 | +71.9% |
| Taxes | 450/3 | €38,171 | €67,353 | +€29,181 | +76.4% |
| Remuneration and social security | 454/9 | €1,931 | €1,602 | -€329 | -17.1% |
| Remuneration, social security and pensions | 62 | €30,462 | €27,065 | -€3,397 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,171 | €31,235 | +€18,064 | +137.2% |
| Other operating charges | 640/8 | €466 | €128 | -€338 | -72.5% |
| Gross operating margin | 9900 | €176,335 | €344,221 | +€167,887 | +95.2% |
| Operating profit (loss) | 9901 | €132,236 | €285,794 | +€153,558 | +116.1% |
| Financial income | 75/76B | €7 | €0 | -€7 | -99.1% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -99.1% |
| Financial charges | 65/66B | €1,840 | €1,690 | -€150 | -8.2% |
| Recurring financial charges | 65 | €1,840 | €1,690 | -€150 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €130,404 | €284,104 | +€153,701 | +117.9% |
| Income taxes | 67/77 | €27,921 | €67,348 | +€39,427 | +141.2% |
| Profit (loss) for the period | 9904 | €102,482 | €216,756 | +€114,274 | +111.5% |
| Profit (loss) for the period to be appropriated | 9905 | €102,482 | €216,756 | +€114,274 | +111.5% |
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 11 October 2026 via checked.be.