DOKTER DAMS: 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.
What changed
DOKTER DAMS
NACE 86.220, Specialist medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€288,529
2024 · €160,419+€128,110
Equity
€1.3m
2024 · €1.2m+€138,589
Cash
€21,193
2024 · €29,774-€8,581
Balance sheet total
€1.7m
2024 · €1.6m+€80,349
Largest movements
Assets
- Current investments +€192,280
up €192,280 (+44.4%), from €432,719 to €624,999
- Receivables after one year -€80,000
down €80,000 (-17.4%), from €460,000 to €380,000
- Tangible fixed assets -€27,862
down €27,862 (-4.6%), from €603,533 to €575,671
of which Furniture and vehicles: -€23,560
Equity and liabilities
- Reserves +€138,589
up €138,589 (+12.2%), from €1.1m to €1.3m
- Debts after one year -€61,773
down €61,773 (-17.6%), from €350,516 to €288,743
Income statement
- Gross operating margin +€146,387
up €146,387 (+48.4%), from €302,605 to €448,992
- Financial income -€24,250
no longer reported in 2025 (was €24,250)
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.
Result 2024
€160,419
Gross operating margin
+€146,387
Staff costs
+€163
Depreciation
-€1,489
Other operating charges
+€3,668
Other operating items
+€189
Financial income
-€24,250
Financial charges
+€2,562
Taxes
+€880
Result 2025
€288,529
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€457,725
Investment
-€239,481
Financing
-€226,824
Cash 2024
€29,774
From operations (derived)
+€457,725
Net result for the year
+€288,529
Depreciation
+€75,063
Receivables after one year
+€80,000
Receivables within one year
-€1,354
Deferred charges and accrued income
-€3,158
Trade debts
+€8,038
Tax, wage and social debts
+€13,914
Other debts
-€3,307
Investment (derived)
-€239,481
Investment in fixed assets (net)
-€47,202
Current investments
-€192,280
Financing
-€226,824
Debts after one year
-€61,773
Current portion of long-term debt
+€1,555
Short-term financial debts
-€16,667
Contributions, distributions and other
-€149,940
Cash 2025
€21,193
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,625,121 | €1,705,470 | +€80,349 | +4.9% |
| Fixed assets | 21/28 | €603,533 | €575,671 | -€27,862 | -4.6% |
| Tangible fixed assets | 22/27 | €603,533 | €575,671 | -€27,862 | -4.6% |
| Land and buildings | 22 | €487,563 | €483,677 | -€3,886 | -0.8% |
| Plant, machinery and equipment | 23 | €1,132 | €716 | -€416 | -36.7% |
| Furniture and vehicles | 24 | €114,838 | €91,278 | -€23,560 | -20.5% |
| Current assets | 29/58 | €1,021,588 | €1,129,799 | +€108,211 | +10.6% |
| Amounts receivable after more than one year | 29 | €460,000 | €380,000 | -€80,000 | -17.4% |
| Other amounts receivable | 291 | €460,000 | €380,000 | -€80,000 | -17.4% |
| Amounts receivable within one year | 40/41 | €92,068 | €93,422 | +€1,354 | +1.5% |
| Trade receivables | 40 | €92,068 | €90,865 | -€1,204 | -1.3% |
| Other amounts receivable | 41 | - | €2,557 | +€2,557 | |
| Current investments | 50/53 | €432,719 | €624,999 | +€192,280 | +44.4% |
| Cash at bank and in hand | 54/58 | €29,774 | €21,193 | -€8,581 | -28.8% |
| Deferred charges and accrued income | 490/1 | €7,027 | €10,185 | +€3,158 | +44.9% |
| Total equity and liabilities | 10/49 | €1,625,121 | €1,705,470 | +€80,349 | +4.9% |
| Equity | 10/15 | €1,151,433 | €1,290,022 | +€138,589 | +12.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,139,033 | €1,277,622 | +€138,589 | +12.2% |
| Distributable reserves | 133 | €1,139,033 | €1,277,622 | +€138,589 | +12.2% |
| Amounts payable | 17/49 | €473,689 | €415,448 | -€58,240 | -12.3% |
| Amounts payable after more than one year | 17 | €350,516 | €288,743 | -€61,773 | -17.6% |
| Financial debts | 170/4 | €350,516 | €288,743 | -€61,773 | -17.6% |
| Amounts payable within one year | 42/48 | €123,173 | €126,705 | +€3,532 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €60,218 | €61,773 | +€1,555 | +2.6% |
| Financial debts | 43 | €16,667 | - | -€16,667 | |
| Credit institutions | 430/8 | €16,667 | - | -€16,667 | |
| Trade debts | 44 | €22,858 | €30,896 | +€8,038 | +35.2% |
| Suppliers | 440/4 | €22,858 | €30,896 | +€8,038 | +35.2% |
| Taxes, remuneration and social security | 45 | €19,714 | €33,628 | +€13,914 | +70.6% |
| Taxes | 450/3 | €19,714 | €33,628 | +€13,914 | +70.6% |
| Other amounts payable | 47/48 | €3,716 | €409 | -€3,307 | -89.0% |
| Non-recurring operating income | 76A | - | €189,530 | +€189,530 | |
| Remuneration, social security and pensions | 62 | €163 | - | -€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,574 | €75,063 | +€1,489 | +2.0% |
| Other operating charges | 640/8 | €8,140 | €4,472 | -€3,668 | -45.1% |
| Non-recurring operating charges | 66A | €189 | - | -€189 | |
| Gross operating margin | 9900 | €302,605 | €448,992 | +€146,387 | +48.4% |
| Operating profit (loss) | 9901 | €220,538 | €369,456 | +€148,918 | +67.5% |
| Financial income | 75/76B | €24,250 | - | -€24,250 | |
| Recurring financial income | 75 | €24,250 | - | -€24,250 | |
| Financial charges | 65/66B | €11,140 | €8,578 | -€2,562 | -23.0% |
| Recurring financial charges | 65 | €11,140 | €8,578 | -€2,562 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €233,648 | €360,878 | +€127,230 | +54.5% |
| Income taxes | 67/77 | €73,230 | €72,350 | -€880 | -1.2% |
| Profit (loss) for the period | 9904 | €160,419 | €288,529 | +€128,110 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €160,419 | €288,529 | +€128,110 | +79.9% |
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 18 October 2026 via checked.be.