DOKTER DAVID DERTHOO: 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 DAVID DERTHOO
Largest movements
- Current investments -€196,218
down €196,218 (-99.9%), from €196,418 to €200
- Cash +€195,021
up €195,021 (+4,375%), from €4,457 to €199,478
mainly Net result for the year (+€413,194) and Current investments (+€196,218)
- Receivables within one year -€44,358
down €44,358 (-13.3%), from €333,513 to €289,155
of which Trade receivables: -€44,358
- Tangible fixed assets -€6,196
down €6,196 (-20.4%), from €30,375 to €24,179
of which Furniture and vehicles: -€3,958
- Other debts -€38,744
down €38,744 (-7.2%), from €541,522 to €502,778
- Tax, wage and social debts -€12,715
down €12,715 (-50.8%), from €25,030 to €12,315
- Staff costs -€13,920
down €13,920 (-100%), from €13,920 to €0
- Gross operating margin -€10,715
down €10,715 (-1.9%), from €561,391 to €550,675
- Depreciation -€8,848
down €8,848 (-58.8%), from €15,044 to €6,196
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 | €566,825 | €516,271 | -€50,553 | -8.9% |
| Fixed assets | 21/28 | €30,575 | €24,179 | -€6,396 | -20.9% |
| Tangible fixed assets | 22/27 | €30,375 | €24,179 | -€6,196 | -20.4% |
| Plant, machinery and equipment | 23 | €18,572 | €17,166 | -€1,405 | -7.6% |
| Furniture and vehicles | 24 | €10,138 | €6,180 | -€3,958 | -39.0% |
| Other tangible fixed assets | 26 | €1,665 | €832 | -€832 | -50.0% |
| Financial fixed assets | 28 | €200 | €0 | -€200 | -100% |
| Current assets | 29/58 | €536,250 | €492,092 | -€44,157 | -8.2% |
| Amounts receivable within one year | 40/41 | €333,513 | €289,155 | -€44,358 | -13.3% |
| Trade receivables | 40 | €304,513 | €260,155 | -€44,358 | -14.6% |
| Other amounts receivable | 41 | €29,000 | €29,000 | = | 0.0% |
| Current investments | 50/53 | €196,418 | €200 | -€196,218 | -99.9% |
| Cash at bank and in hand | 54/58 | €4,457 | €199,478 | +€195,021 | +4,375% |
| Deferred charges and accrued income | 490/1 | €1,862 | €3,259 | +€1,397 | +75.1% |
| Total equity and liabilities | 10/49 | €566,825 | €516,271 | -€50,553 | -8.9% |
| Equity | 10/15 | - | €1,000 | +€1,000 | |
| Reserves | 13 | - | €1,000 | +€1,000 | |
| Distributable reserves | 133 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €566,825 | €515,271 | -€51,553 | -9.1% |
| Amounts payable within one year | 42/48 | €566,825 | €515,271 | -€51,553 | -9.1% |
| Trade debts | 44 | €272 | €178 | -€94 | -34.6% |
| Suppliers | 440/4 | €272 | €178 | -€94 | -34.6% |
| Taxes, remuneration and social security | 45 | €25,030 | €12,315 | -€12,715 | -50.8% |
| Taxes | 450/3 | €25,030 | €12,315 | -€12,715 | -50.8% |
| Other amounts payable | 47/48 | €541,522 | €502,778 | -€38,744 | -7.2% |
| Remuneration, social security and pensions | 62 | €13,920 | €0 | -€13,920 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,044 | €6,196 | -€8,848 | -58.8% |
| Other operating charges | 640/8 | €949 | €925 | -€24 | -2.5% |
| Gross operating margin | 9900 | €561,391 | €550,675 | -€10,715 | -1.9% |
| Operating profit (loss) | 9901 | €531,478 | €543,554 | +€12,076 | +2.3% |
| Financial income | 75/76B | €5,837 | €3,473 | -€2,363 | -40.5% |
| Recurring financial income | 75 | €5,837 | €3,473 | -€2,363 | -40.5% |
| Financial charges | 65/66B | €480 | €478 | -€2 | -0.4% |
| Recurring financial charges | 65 | €480 | €478 | -€2 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €536,835 | €546,550 | +€9,715 | +1.8% |
| Income taxes | 67/77 | €131,677 | €133,356 | +€1,679 | +1.3% |
| Profit (loss) for the period | 9904 | €405,158 | €413,194 | +€8,037 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €405,158 | €413,194 | +€8,037 | +2.0% |
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 23 October 2026 via checked.be.