Dokter D. Deruwe: 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 D. Deruwe
Largest movements
- Cash -€74,274
down €74,274 (-13.7%), from €543,647 to €469,373
mainly Contributions, distributions and other (-€387,103) and Receivables within one year (-€18,221)
- Receivables within one year +€18,221
up €18,221 (+549%), from €3,317 to €21,538
- Tangible fixed assets -€13,573
down €13,573 (-22.7%), from €59,692 to €46,119
of which Furniture and vehicles: -€11,759
- Reserves -€144,773
down €144,773 (-37.4%), from €387,103 to €242,330
- Other debts +€72,255
up €72,255 (+27.4%), from €263,798 to €336,052
- Accrued charges and deferred income +€11,523
up €11,523 (+1,677%), from €687 to €12,211
- Tax, wage and social debts -€10,869
no longer reported in 2025 (was €10,869)
of which Taxes: -€8,039
- Gross operating margin -€8,920
down €8,920 (-2.5%), from €351,487 to €342,567
- Financial charges -€4,472
down €4,472 (-26.7%), from €16,728 to €12,256
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 | €682,619 | €611,887 | -€70,732 | -10.4% |
| Fixed assets | 21/28 | €59,692 | €46,119 | -€13,573 | -22.7% |
| Tangible fixed assets | 22/27 | €59,692 | €46,119 | -€13,573 | -22.7% |
| Plant, machinery and equipment | 23 | €7,267 | €5,452 | -€1,814 | -25.0% |
| Furniture and vehicles | 24 | €52,425 | €40,667 | -€11,759 | -22.4% |
| Current assets | 29/58 | €622,927 | €565,768 | -€57,159 | -9.2% |
| Amounts receivable within one year | 40/41 | €3,317 | €21,538 | +€18,221 | +549% |
| Other amounts receivable | 41 | €3,317 | €21,538 | +€18,221 | +549% |
| Current investments | 50/53 | €74,857 | €74,857 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €543,647 | €469,373 | -€74,274 | -13.7% |
| Deferred charges and accrued income | 490/1 | €1,106 | - | -€1,106 | |
| Total equity and liabilities | 10/49 | €682,619 | €611,887 | -€70,732 | -10.4% |
| Equity | 10/15 | €407,103 | €262,330 | -€144,773 | -35.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €387,103 | €242,330 | -€144,773 | -37.4% |
| Distributable reserves | 133 | €387,103 | €242,330 | -€144,773 | -37.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €275,517 | €349,557 | +€74,041 | +26.9% |
| Amounts payable within one year | 42/48 | €274,829 | €337,346 | +€62,517 | +22.7% |
| Trade debts | 44 | €163 | €1,294 | +€1,132 | +696% |
| Suppliers | 440/4 | €163 | €1,294 | +€1,132 | +696% |
| Taxes, remuneration and social security | 45 | €10,869 | - | -€10,869 | |
| Taxes | 450/3 | €8,039 | - | -€8,039 | |
| Remuneration and social security | 454/9 | €2,830 | - | -€2,830 | |
| Other amounts payable | 47/48 | €263,798 | €336,052 | +€72,255 | +27.4% |
| Accrued charges and deferred income | 492/3 | €687 | €12,211 | +€11,523 | +1,677% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,377 | €15,769 | +€392 | +2.5% |
| Other operating charges | 640/8 | €826 | €384 | -€442 | -53.5% |
| Gross operating margin | 9900 | €351,487 | €342,567 | -€8,920 | -2.5% |
| Operating profit (loss) | 9901 | €335,283 | €326,414 | -€8,869 | -2.6% |
| Financial income | 75/76B | €2 | €2,334 | +€2,333 | +138,031% |
| Recurring financial income | 75 | €2 | €2,334 | +€2,333 | +138,031% |
| Financial charges | 65/66B | €16,728 | €12,256 | -€4,472 | -26.7% |
| Recurring financial charges | 65 | €16,728 | €12,256 | -€4,472 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €318,557 | €316,493 | -€2,064 | -0.6% |
| Income taxes | 67/77 | €75,279 | €74,162 | -€1,117 | -1.5% |
| Profit (loss) for the period | 9904 | €243,278 | €242,330 | -€947 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €243,278 | €242,330 | -€947 | -0.4% |
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 27 October 2026 via checked.be.