DOKTER DAELE CHRIS: 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 DAELE CHRIS
Largest movements
- Cash +€51,568
up €51,568 (+62.6%), from €82,427 to €133,995
mainly Other debts (+€145,819) and Net result for the year (+€61,371)
- Receivables within one year -€27,907
down €27,907 (-40.2%), from €69,425 to €41,519
of which Other amounts receivable: -€26,926
- Tangible fixed assets -€8,550
down €8,550 (-18.3%), from €46,748 to €38,198
of which Furniture and vehicles: -€5,165
- Other debts +€145,819
up €145,819 (+826%), from €17,647 to €163,466
- Reserves -€139,412
down €139,412 (-98.6%), from €141,402 to €1,991
- Tax, wage and social debts +€6,098
up €6,098 (+16.5%), from €37,015 to €43,113
- Trade debts +€3,434
up €3,434 (+43.5%), from €7,902 to €11,336
- Gross operating margin -€53,420
down €53,420 (-36.3%), from €146,973 to €93,553
- Taxes -€11,985
down €11,985 (-39.3%), from €30,466 to €18,481
- Financial charges -€1,951
down €1,951 (-35.0%), from €5,573 to €3,622
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 | €208,967 | €224,905 | +€15,939 | +7.6% |
| Fixed assets | 21/28 | €48,748 | €40,198 | -€8,550 | -17.5% |
| Tangible fixed assets | 22/27 | €46,748 | €38,198 | -€8,550 | -18.3% |
| Furniture and vehicles | 24 | €14,925 | €9,759 | -€5,165 | -34.6% |
| Other tangible fixed assets | 26 | €31,824 | €28,439 | -€3,385 | -10.6% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €160,218 | €184,707 | +€24,489 | +15.3% |
| Amounts receivable within one year | 40/41 | €69,425 | €41,519 | -€27,907 | -40.2% |
| Trade receivables | 40 | €981 | €0 | -€981 | -100% |
| Other amounts receivable | 41 | €68,445 | €41,519 | -€26,926 | -39.3% |
| Cash at bank and in hand | 54/58 | €82,427 | €133,995 | +€51,568 | +62.6% |
| Deferred charges and accrued income | 490/1 | €8,365 | €9,194 | +€828 | +9.9% |
| Total equity and liabilities | 10/49 | €208,967 | €224,905 | +€15,939 | +7.6% |
| Equity | 10/15 | €146,402 | €6,991 | -€139,412 | -95.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €141,402 | €1,991 | -€139,412 | -98.6% |
| Distributable reserves | 133 | €141,402 | €1,991 | -€139,412 | -98.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,564 | €217,915 | +€155,351 | +248% |
| Amounts payable within one year | 42/48 | €62,564 | €217,915 | +€155,351 | +248% |
| Trade debts | 44 | €7,902 | €11,336 | +€3,434 | +43.5% |
| Suppliers | 440/4 | €7,902 | €11,336 | +€3,434 | +43.5% |
| Taxes, remuneration and social security | 45 | €37,015 | €43,113 | +€6,098 | +16.5% |
| Taxes | 450/3 | €37,015 | €43,113 | +€6,098 | +16.5% |
| Other amounts payable | 47/48 | €17,647 | €163,466 | +€145,819 | +826% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,337 | €8,550 | +€1,213 | +16.5% |
| Other operating charges | 640/8 | €1,046 | €1,529 | +€482 | +46.1% |
| Gross operating margin | 9900 | €146,973 | €93,553 | -€53,420 | -36.3% |
| Operating profit (loss) | 9901 | €138,590 | €83,475 | -€55,115 | -39.8% |
| Financial income | 75/76B | €16 | €0 | -€16 | -99.9% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -99.9% |
| Financial charges | 65/66B | €5,573 | €3,622 | -€1,951 | -35.0% |
| Recurring financial charges | 65 | €5,573 | €3,622 | -€1,951 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €133,033 | €79,853 | -€53,180 | -40.0% |
| Income taxes | 67/77 | €30,466 | €18,481 | -€11,985 | -39.3% |
| Profit (loss) for the period | 9904 | €102,567 | €61,371 | -€41,196 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €102,567 | €61,371 | -€41,196 | -40.2% |
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 19 October 2026 via checked.be.