DOKTER COUVREUR: 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 COUVREUR
Largest movements
- Tangible fixed assets -€95,977
down €95,977 (-6.0%), from €1.6m to €1.5m
of which Other tangible fixed assets: -€73,151
- Cash +€56,810
up €56,810 (+117%), from €48,558 to €105,369
mainly Net result for the year (+€135,750) and Depreciation (+€100,338)
- Other debts -€159,968
down €159,968 (-20.4%), from €784,860 to €624,892
- Reserves +€134,917
up €134,917 (+17.0%), from €792,885 to €927,802
- Provisions +€30,000
no longer reported in 2025 (was -€30,000)
- Gross operating margin +€11,524
up €11,524 (+3.3%), from €349,374 to €360,898
- Depreciation -€9,890
down €9,890 (-9.0%), from €110,228 to €100,338
- Financial charges -€9,542
down €9,542 (-15.2%), from €62,671 to €53,128
- Taxes -€6,682
down €6,682 (-10.2%), from €65,656 to €58,974
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 | €1,656,970 | €1,621,448 | -€35,521 | -2.1% |
| Fixed assets | 21/28 | €1,602,382 | €1,506,405 | -€95,977 | -6.0% |
| Tangible fixed assets | 22/27 | €1,602,382 | €1,506,405 | -€95,977 | -6.0% |
| Land and buildings | 22 | €274,984 | €263,530 | -€11,454 | -4.2% |
| Plant, machinery and equipment | 23 | €1,451 | €952 | -€500 | -34.4% |
| Furniture and vehicles | 24 | €56,310 | €45,438 | -€10,872 | -19.3% |
| Other tangible fixed assets | 26 | €1,269,636 | €1,196,485 | -€73,151 | -5.8% |
| Current assets | 29/58 | €54,588 | €115,043 | +€60,456 | +111% |
| Amounts receivable within one year | 40/41 | €1,676 | - | -€1,676 | |
| Other amounts receivable | 41 | €1,676 | - | -€1,676 | |
| Current investments | 50/53 | €77 | €78 | +€0 | +0.6% |
| Cash at bank and in hand | 54/58 | €48,558 | €105,369 | +€56,810 | +117% |
| Deferred charges and accrued income | 490/1 | €4,276 | €9,597 | +€5,321 | +124% |
| Total equity and liabilities | 10/49 | €1,656,970 | €1,621,448 | -€35,521 | -2.1% |
| Equity | 10/15 | €792,885 | €927,802 | +€134,917 | +17.0% |
| Reserves | 13 | €792,885 | €927,802 | +€134,917 | +17.0% |
| Distributable reserves | 133 | €792,885 | €927,802 | +€134,917 | +17.0% |
| Amounts payable | 17/49 | €864,085 | €693,646 | -€170,439 | -19.7% |
| Amounts payable within one year | 42/48 | €819,965 | €655,164 | -€164,801 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €80 | - | -€80 | |
| Trade debts | 44 | €460 | €5,376 | +€4,916 | +1,069% |
| Suppliers | 440/4 | €460 | €5,376 | +€4,916 | +1,069% |
| Taxes, remuneration and social security | 45 | €34,565 | €24,895 | -€9,670 | -28.0% |
| Taxes | 450/3 | €34,565 | €24,895 | -€9,670 | -28.0% |
| Other amounts payable | 47/48 | €784,860 | €624,892 | -€159,968 | -20.4% |
| Accrued charges and deferred income | 492/3 | €44,120 | €38,483 | -€5,637 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,228 | €100,338 | -€9,890 | -9.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€30,000 | - | +€30,000 | |
| Other operating charges | 640/8 | €10,790 | €12,707 | +€1,917 | +17.8% |
| Gross operating margin | 9900 | €349,374 | €360,898 | +€11,524 | +3.3% |
| Operating profit (loss) | 9901 | €258,356 | €247,852 | -€10,503 | -4.1% |
| Financial income | 75/76B | €0 | €1 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +100% |
| Financial charges | 65/66B | €62,671 | €53,128 | -€9,542 | -15.2% |
| Recurring financial charges | 65 | €62,671 | €53,128 | -€9,542 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €195,685 | €194,725 | -€960 | -0.5% |
| Income taxes | 67/77 | €65,656 | €58,974 | -€6,682 | -10.2% |
| Profit (loss) for the period | 9904 | €130,029 | €135,750 | +€5,721 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €130,029 | €135,750 | +€5,721 | +4.4% |
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 24 October 2026 via checked.be.