DOKTER COURSIER: 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 COURSIER
Largest movements
- Tangible fixed assets -€50,482
down €50,482 (-20.8%), from €242,211 to €191,728
- Cash +€34,520
up €34,520 (+51.9%), from €66,490 to €101,010
mainly Depreciation (+€50,482) and Net result for the year (+€7,441)
- Deferred charges and accrued income +€4,320
new in 2025: €4,320
- Other debts -€18,661
down €18,661 (-54.5%), from €34,257 to €15,595
- Current portion of long-term debt -€11,866
no longer reported in 2025 (was €11,866)
- Reserves +€7,441
up €7,441 (+3.9%), from €192,115 to €199,556
- Advances received +€5,227
new in 2025: €5,227
- Other operating charges +€3,418
up €3,418 (+246%), from €1,391 to €4,808
- Financial charges -€2,616
down €2,616 (-85.7%), from €3,052 to €436
- Gross operating margin +€924
up €924 (+1.4%), from €66,516 to €67,441
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 | €313,512 | €299,042 | -€14,470 | -4.6% |
| Fixed assets | 21/28 | €242,211 | €191,728 | -€50,482 | -20.8% |
| Tangible fixed assets | 22/27 | €242,211 | €191,728 | -€50,482 | -20.8% |
| Land and buildings | 22 | €150,997 | €132,106 | -€18,891 | -12.5% |
| Plant, machinery and equipment | 23 | €24,159 | €14,879 | -€9,280 | -38.4% |
| Furniture and vehicles | 24 | €67,054 | €44,743 | -€22,311 | -33.3% |
| Current assets | 29/58 | €71,301 | €107,313 | +€36,012 | +50.5% |
| Amounts receivable within one year | 40/41 | €4,811 | €1,983 | -€2,828 | -58.8% |
| Trade receivables | 40 | €1,733 | - | -€1,733 | |
| Other amounts receivable | 41 | €3,078 | €1,983 | -€1,095 | -35.6% |
| Cash at bank and in hand | 54/58 | €66,490 | €101,010 | +€34,520 | +51.9% |
| Deferred charges and accrued income | 490/1 | - | €4,320 | +€4,320 | |
| Total equity and liabilities | 10/49 | €313,512 | €299,042 | -€14,470 | -4.6% |
| Equity | 10/15 | €262,894 | €270,334 | +€7,441 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €192,115 | €199,556 | +€7,441 | +3.9% |
| Distributable reserves | 133 | €192,115 | €199,556 | +€7,441 | +3.9% |
| Profit (loss) carried forward | 14 | €52,178 | €52,178 | = | 0.0% |
| Amounts payable | 17/49 | €50,618 | €28,707 | -€21,911 | -43.3% |
| Amounts payable within one year | 42/48 | €50,618 | €28,707 | -€21,911 | -43.3% |
| Current portion of amounts payable after more than one year | 42 | €11,866 | - | -€11,866 | |
| Trade debts | 44 | €73 | €1,146 | +€1,072 | +1,462% |
| Suppliers | 440/4 | €73 | €1,146 | +€1,072 | +1,462% |
| Advances received on contracts in progress | 46 | - | €5,227 | +€5,227 | |
| Taxes, remuneration and social security | 45 | €4,422 | €6,739 | +€2,317 | +52.4% |
| Taxes | 450/3 | €4,422 | €6,739 | +€2,317 | +52.4% |
| Other amounts payable | 47/48 | €34,257 | €15,595 | -€18,661 | -54.5% |
| Non-recurring operating income | 76A | €7,500 | - | -€7,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,120 | €50,482 | -€638 | -1.2% |
| Other operating charges | 640/8 | €1,391 | €4,808 | +€3,418 | +246% |
| Gross operating margin | 9900 | €66,516 | €67,441 | +€924 | +1.4% |
| Operating profit (loss) | 9901 | €14,005 | €12,150 | -€1,855 | -13.2% |
| Financial charges | 65/66B | €3,052 | €436 | -€2,616 | -85.7% |
| Recurring financial charges | 65 | €3,052 | €436 | -€2,616 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | €10,953 | €11,714 | +€761 | +6.9% |
| Income taxes | 67/77 | €3,652 | €4,273 | +€622 | +17.0% |
| Profit (loss) for the period | 9904 | €7,301 | €7,441 | +€139 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,301 | €7,441 | +€139 | +1.9% |
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.