DOKTER DANIEL JACOBS: 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 DANIEL JACOBS
Largest movements
- Receivables after one year +€51,000
up €51,000 (+1275.0%), from €4,000 to €55,000
- Current investments +€42,000
up €42,000 (+33.2%), from €126,500 to €168,500
- Tangible fixed assets -€29,249
down €29,249 (-32.3%), from €90,560 to €61,312
of which Land and buildings: -€28,771
- Cash -€9,031
down €9,031 (-7.5%), from €119,714 to €110,683
mainly Contributions, distributions and other (-€79,287) and Receivables after one year (-€51,000)
- Receivables within one year +€4,197
up €4,197 (+92.0%), from €4,562 to €8,758
- Other debts +€48,833
up €48,833 (+188.9%), from €25,847 to €74,680
- Reserves +€19,297
up €19,297 (+7.6%), from €252,493 to €271,790
- Debts after one year -€16,001
down €16,001 (-64.8%), from €24,687 to €8,686
- Tax, wage and social debts +€7,524
up €7,524 (+396.2%), from €1,899 to €9,423
- Gross operating margin +€26,740
up €26,740 (+18.5%), from €144,560 to €171,299
- Taxes +€10,907
up €10,907 (+35.3%), from €30,910 to €41,817
- Depreciation -€3,239
down €3,239 (-10.0%), from €32,488 to €29,249
- Financial charges -€2,162
down €2,162 (-68.8%), from €3,145 to €983
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.
Cash bridge derived
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 | €345,336 | €405,787 | +€60,451 | +17.5% |
| Fixed assets | 21/28 | €90,560 | €61,312 | -€29,249 | -32.3% |
| Tangible fixed assets | 22/27 | €90,560 | €61,312 | -€29,249 | -32.3% |
| Land and buildings | 22 | €90,082 | €61,312 | -€28,771 | -31.9% |
| Plant, machinery and equipment | 23 | €478 | - | -€478 | |
| Current assets | 29/58 | €254,776 | €344,475 | +€89,700 | +35.2% |
| Amounts receivable after more than one year | 29 | €4,000 | €55,000 | +€51,000 | +1275.0% |
| Other amounts receivable | 291 | €4,000 | €55,000 | +€51,000 | +1275.0% |
| Amounts receivable within one year | 40/41 | €4,562 | €8,758 | +€4,197 | +92.0% |
| Other amounts receivable | 41 | €4,562 | €8,758 | +€4,197 | +92.0% |
| Current investments | 50/53 | €126,500 | €168,500 | +€42,000 | +33.2% |
| Cash at bank and in hand | 54/58 | €119,714 | €110,683 | -€9,031 | -7.5% |
| Deferred charges and accrued income | 490/1 | - | €1,534 | +€1,534 | |
| Total equity and liabilities | 10/49 | €345,336 | €405,787 | +€60,451 | +17.5% |
| Equity | 10/15 | €271,493 | €290,790 | +€19,297 | +7.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €252,493 | €271,790 | +€19,297 | +7.6% |
| Distributable reserves | 133 | €252,493 | €271,790 | +€19,297 | +7.6% |
| Amounts payable | 17/49 | €73,843 | €114,997 | +€41,154 | +55.7% |
| Amounts payable after more than one year | 17 | €24,687 | €8,686 | -€16,001 | -64.8% |
| Financial debts | 170/4 | €24,687 | €8,686 | -€16,001 | -64.8% |
| Amounts payable within one year | 42/48 | €49,156 | €106,311 | +€57,155 | +116.3% |
| Current portion of amounts payable after more than one year | 42 | €17,299 | €16,001 | -€1,298 | -7.5% |
| Trade debts | 44 | €4,112 | €6,207 | +€2,095 | +51.0% |
| Suppliers | 440/4 | - | €6,207 | +€6,207 | |
| Bills of exchange payable | 441 | €4,112 | - | -€4,112 | |
| Taxes, remuneration and social security | 45 | €1,899 | €9,423 | +€7,524 | +396.2% |
| Taxes | 450/3 | €1,899 | €9,423 | +€7,524 | +396.2% |
| Other amounts payable | 47/48 | €25,847 | €74,680 | +€48,833 | +188.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,488 | €29,249 | -€3,239 | -10.0% |
| Other operating charges | 640/8 | €1,872 | €1,928 | +€55 | +3.0% |
| Gross operating margin | 9900 | €144,560 | €171,299 | +€26,740 | +18.5% |
| Operating profit (loss) | 9901 | €110,199 | €140,123 | +€29,924 | +27.2% |
| Financial income | 75/76B | €240 | €1,260 | +€1,020 | +425.0% |
| Recurring financial income | 75 | €240 | €1,260 | +€1,020 | +425.0% |
| Financial charges | 65/66B | €3,145 | €983 | -€2,162 | -68.8% |
| Recurring financial charges | 65 | €3,145 | €983 | -€2,162 | -68.8% |
| Profit (loss) for the period before taxes | 9903 | €107,294 | €140,400 | +€33,106 | +30.9% |
| Income taxes | 67/77 | €30,910 | €41,817 | +€10,907 | +35.3% |
| Profit (loss) for the period | 9904 | €76,385 | €98,584 | +€22,199 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €76,385 | €98,584 | +€22,199 | +29.1% |
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 11 October 2026 via checked.be.