DOKTER DAVY DRIES: 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 DAVY DRIES
Largest movements
- Cash +€71,993
up €71,993 (+90.0%), from €80,019 to €152,012
mainly Net result for the year (+€328,693) and Depreciation (+€5,620)
- Tangible fixed assets +€28,505
up €28,505 (+156%), from €18,305 to €46,810
of which Furniture and vehicles: +€14,651
- Deferred charges and accrued income +€5,894
up €5,894 (+3.2%), from €182,452 to €188,345
- Profit (loss) carried forward +€108,693
up €108,693 (+36.8%), from €295,756 to €404,449
- Gross operating margin +€45,542
up €45,542 (+11.5%), from €395,433 to €440,975
- Taxes +€12,858
up €12,858 (+13.9%), from €92,805 to €105,663
- Depreciation -€7,508
down €7,508 (-57.2%), from €13,129 to €5,620
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 | €303,764 | €411,314 | +€107,550 | +35.4% |
| Fixed assets | 21/28 | €18,305 | €46,810 | +€28,505 | +156% |
| Tangible fixed assets | 22/27 | €18,305 | €46,810 | +€28,505 | +156% |
| Plant, machinery and equipment | 23 | €425 | €13,121 | +€12,696 | +2,988% |
| Furniture and vehicles | 24 | €4,860 | €19,511 | +€14,651 | +301% |
| Other tangible fixed assets | 26 | €13,020 | €14,178 | +€1,158 | +8.9% |
| Current assets | 29/58 | €285,459 | €364,504 | +€79,045 | +27.7% |
| Amounts receivable within one year | 40/41 | €22,988 | €24,147 | +€1,159 | +5.0% |
| Other amounts receivable | 41 | €22,988 | €24,147 | +€1,159 | +5.0% |
| Cash at bank and in hand | 54/58 | €80,019 | €152,012 | +€71,993 | +90.0% |
| Deferred charges and accrued income | 490/1 | €182,452 | €188,345 | +€5,894 | +3.2% |
| Total equity and liabilities | 10/49 | €303,764 | €411,314 | +€107,550 | +35.4% |
| Equity | 10/15 | €301,756 | €410,449 | +€108,693 | +36.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €295,756 | €404,449 | +€108,693 | +36.8% |
| Amounts payable | 17/49 | €2,008 | €865 | -€1,143 | -56.9% |
| Amounts payable within one year | 42/48 | €1,456 | €313 | -€1,143 | -78.5% |
| Trade debts | 44 | €468 | €313 | -€156 | -33.2% |
| Suppliers | 440/4 | €468 | €313 | -€156 | -33.2% |
| Taxes, remuneration and social security | 45 | €987 | - | -€987 | |
| Taxes | 450/3 | €987 | - | -€987 | |
| Accrued charges and deferred income | 492/3 | €552 | €552 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,129 | €5,620 | -€7,508 | -57.2% |
| Other operating charges | 640/8 | €782 | €849 | +€66 | +8.5% |
| Gross operating margin | 9900 | €395,433 | €440,975 | +€45,542 | +11.5% |
| Operating profit (loss) | 9901 | €381,522 | €434,506 | +€52,984 | +13.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +10.9% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €381,387 | €434,356 | +€52,970 | +13.9% |
| Income taxes | 67/77 | €92,805 | €105,663 | +€12,858 | +13.9% |
| Profit (loss) for the period | 9904 | €288,582 | €328,693 | +€40,112 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €288,582 | €328,693 | +€40,112 | +13.9% |
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 22 October 2026 via checked.be.