Dokter Cornelis: 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 Cornelis
Largest movements
- Receivables within one year +€73,512
up €73,512 (+166%), from €44,255 to €117,767
- Tangible fixed assets -€2,486
down €2,486 (-15.8%), from €15,689 to €13,203
of which Other tangible fixed assets: -€1,525
- Profit (loss) carried forward +€73,998
up €73,998, from -€47,028 to €26,971
- Trade debts -€3,847
down €3,847 (-89.5%), from €4,299 to €452
- Tax, wage and social debts +€2,973
up €2,973 (+824%), from €361 to €3,334
- Short-term financial debts -€1,899
down €1,899 (-10.2%), from €18,603 to €16,704
- Gross operating margin +€46,747
up €46,747 (+131%), from €35,763 to €82,510
- Taxes +€3,129
up €3,129 (+1,551%), from €202 to €3,331
- Financial income +€2,246
up €2,246 (+104%), from €2,163 to €4,409
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,162 | €131,388 | +€71,226 | +118% |
| Fixed assets | 21/28 | €15,701 | €13,215 | -€2,486 | -15.8% |
| Tangible fixed assets | 22/27 | €15,689 | €13,203 | -€2,486 | -15.8% |
| Plant, machinery and equipment | 23 | €5,520 | €4,734 | -€786 | -14.2% |
| Furniture and vehicles | 24 | €1,742 | €1,566 | -€175 | -10.1% |
| Other tangible fixed assets | 26 | €8,427 | €6,903 | -€1,525 | -18.1% |
| Financial fixed assets | 28 | €12 | €12 | = | 0.0% |
| Current assets | 29/58 | €44,461 | €118,173 | +€73,712 | +166% |
| Amounts receivable within one year | 40/41 | €44,255 | €117,767 | +€73,512 | +166% |
| Other amounts receivable | 41 | €44,255 | €117,767 | +€73,512 | +166% |
| Deferred charges and accrued income | 490/1 | €206 | €406 | +€200 | +97.5% |
| Total equity and liabilities | 10/49 | €60,162 | €131,388 | +€71,226 | +118% |
| Equity | 10/15 | €36,899 | €110,897 | +€73,998 | +201% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €77,729 | €77,729 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €75,870 | €75,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,028 | €26,971 | +€73,998 | |
| Amounts payable | 17/49 | €23,263 | €20,490 | -€2,773 | -11.9% |
| Amounts payable within one year | 42/48 | €23,263 | €20,490 | -€2,773 | -11.9% |
| Financial debts | 43 | €18,603 | €16,704 | -€1,899 | -10.2% |
| Credit institutions | 430/8 | €18,603 | €16,704 | -€1,899 | -10.2% |
| Trade debts | 44 | €4,299 | €452 | -€3,847 | -89.5% |
| Suppliers | 440/4 | €4,299 | €452 | -€3,847 | -89.5% |
| Taxes, remuneration and social security | 45 | €361 | €3,334 | +€2,973 | +824% |
| Taxes | 450/3 | €361 | €3,334 | +€2,973 | +824% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,783 | €4,353 | +€570 | +15.1% |
| Other operating charges | 640/8 | €1,805 | €2,012 | +€207 | +11.4% |
| Gross operating margin | 9900 | €35,763 | €82,510 | +€46,747 | +131% |
| Operating profit (loss) | 9901 | €30,175 | €76,145 | +€45,970 | +152% |
| Financial income | 75/76B | €2,163 | €4,409 | +€2,246 | +104% |
| Recurring financial income | 75 | €2,163 | €4,409 | +€2,246 | +104% |
| Financial charges | 65/66B | €3,168 | €3,225 | +€57 | +1.8% |
| Recurring financial charges | 65 | €3,168 | €3,225 | +€57 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €29,170 | €77,329 | +€48,160 | +165% |
| Income taxes | 67/77 | €202 | €3,331 | +€3,129 | +1,551% |
| Profit (loss) for the period | 9904 | €28,968 | €73,998 | +€45,030 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €28,968 | €73,998 | +€45,030 | +155% |
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 25 October 2026 via checked.be.