Dokter Dagmar Hammer: 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 Dagmar Hammer
Largest movements
- Cash +€20,089
up €20,089 (+192%), from €10,463 to €30,552
mainly Net result for the year (+€26,886) and Tax, wage and social debts (+€3,659)
- Tangible fixed assets +€6,393
new in 2025: €6,393
- Receivables within one year +€1,218
up €1,218 (+8.6%), from €14,105 to €15,323
of which Other amounts receivable: +€1,218
- Deferred charges and accrued income +€969
up €969 (+829%), from €117 to €1,086
- Profit (loss) carried forward +€26,886
up €26,886 (+165%), from €16,283 to €43,169
- Tax, wage and social debts +€3,659
up €3,659 (+88.7%), from €4,125 to €7,785
of which Taxes: +€3,659
- Trade debts -€1,876
no longer reported in 2025 (was €1,876)
- Gross operating margin +€15,611
up €15,611 (+78.1%), from €19,981 to €35,592
- Taxes +€3,269
up €3,269 (+79.2%), from €4,125 to €7,394
- Depreciation +€1,607
new in 2025: €1,607
- Other operating charges +€464
new in 2025: €464
- Financial income +€370
up €370 (+86.6%), from €427 to €797
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 | €24,685 | €53,353 | +€28,669 | +116% |
| Fixed assets | 21/28 | - | €6,393 | +€6,393 | |
| Tangible fixed assets | 22/27 | - | €6,393 | +€6,393 | |
| Furniture and vehicles | 24 | - | €6,393 | +€6,393 | |
| Current assets | 29/58 | €24,685 | €46,961 | +€22,276 | +90.2% |
| Amounts receivable within one year | 40/41 | €14,105 | €15,323 | +€1,218 | +8.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €14,105 | €15,323 | +€1,218 | +8.6% |
| Cash at bank and in hand | 54/58 | €10,463 | €30,552 | +€20,089 | +192% |
| Deferred charges and accrued income | 490/1 | €117 | €1,086 | +€969 | +829% |
| Total equity and liabilities | 10/49 | €24,685 | €53,353 | +€28,669 | +116% |
| Equity | 10/15 | €18,683 | €45,569 | +€26,886 | +144% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,283 | €43,169 | +€26,886 | +165% |
| Amounts payable | 17/49 | €6,002 | €7,785 | +€1,783 | +29.7% |
| Amounts payable within one year | 42/48 | €6,002 | €7,785 | +€1,783 | +29.7% |
| Trade debts | 44 | €1,876 | - | -€1,876 | |
| Suppliers | 440/4 | €1,876 | - | -€1,876 | |
| Taxes, remuneration and social security | 45 | €4,125 | €7,785 | +€3,659 | +88.7% |
| Taxes | 450/3 | €4,125 | €7,785 | +€3,659 | +88.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,607 | +€1,607 | |
| Other operating charges | 640/8 | - | €464 | +€464 | |
| Gross operating margin | 9900 | €19,981 | €35,592 | +€15,611 | +78.1% |
| Operating profit (loss) | 9901 | €19,981 | €33,521 | +€13,540 | +67.8% |
| Financial income | 75/76B | €427 | €797 | +€370 | +86.6% |
| Recurring financial income | 75 | €427 | €797 | +€370 | +86.6% |
| Financial charges | 65/66B | - | €38 | +€38 | |
| Recurring financial charges | 65 | - | €38 | +€38 | |
| Profit (loss) for the period before taxes | 9903 | €20,408 | €34,280 | +€13,872 | +68.0% |
| Income taxes | 67/77 | €4,125 | €7,394 | +€3,269 | +79.2% |
| Profit (loss) for the period | 9904 | €16,283 | €26,886 | +€10,603 | +65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,283 | €26,886 | +€10,603 | +65.1% |
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 31 October 2026 via checked.be.