DOKTER DE DYN JOHAN: 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 DE DYN JOHAN
Largest movements
- Receivables within one year +€273,997
up €273,997 (+477%), from €57,440 to €331,437
of which Other amounts receivable: +€253,997
- Cash +€224,418
up €224,418 (+130%), from €172,207 to €396,625
mainly Net result for the year (+€307,927) and Current investments (+€150,000)
- Current investments -€150,000
down €150,000 (-100%), from €150,000 to €0
- Deferred charges and accrued income -€32,232
down €32,232 (-24.6%), from €131,139 to €98,908
- Reserves +€307,927
up €307,927 (+56.0%), from €550,257 to €858,184
- Tax, wage and social debts +€27,075
up €27,075 (+192%), from €14,080 to €41,155
- Trade debts -€20,977
down €20,977 (-19.7%), from €106,711 to €85,734
- Gross operating margin +€203,915
up €203,915 (+104%), from €196,435 to €400,350
- Taxes +€34,711
up €34,711 (+57.0%), from €60,934 to €95,646
- Financial income +€6,797
up €6,797 (+91.8%), from €7,403 to €14,200
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 | €689,648 | €1,003,673 | +€314,024 | +45.5% |
| Fixed assets | 21/28 | €38,863 | €36,703 | -€2,160 | -5.6% |
| Tangible fixed assets | 22/27 | €38,863 | €36,703 | -€2,160 | -5.6% |
| Plant, machinery and equipment | 23 | €20,521 | €15,660 | -€4,861 | -23.7% |
| Furniture and vehicles | 24 | €4,718 | €17,882 | +€13,164 | +279% |
| Other tangible fixed assets | 26 | €13,623 | €3,161 | -€10,462 | -76.8% |
| Current assets | 29/58 | €650,786 | €966,970 | +€316,184 | +48.6% |
| Amounts receivable after more than one year | 29 | €140,000 | €140,000 | = | 0.0% |
| Other amounts receivable | 291 | €140,000 | €140,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €57,440 | €331,437 | +€273,997 | +477% |
| Trade receivables | 40 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 41 | €57,440 | €311,437 | +€253,997 | +442% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100% |
| Cash at bank and in hand | 54/58 | €172,207 | €396,625 | +€224,418 | +130% |
| Deferred charges and accrued income | 490/1 | €131,139 | €98,908 | -€32,232 | -24.6% |
| Total equity and liabilities | 10/49 | €689,648 | €1,003,673 | +€314,024 | +45.5% |
| Equity | 10/15 | €568,857 | €876,784 | +€307,927 | +54.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €550,257 | €858,184 | +€307,927 | +56.0% |
| Distributable reserves | 133 | €550,257 | €858,184 | +€307,927 | +56.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €120,791 | €126,889 | +€6,098 | +5.0% |
| Amounts payable within one year | 42/48 | €120,791 | €126,889 | +€6,098 | +5.0% |
| Trade debts | 44 | €106,711 | €85,734 | -€20,977 | -19.7% |
| Suppliers | 440/4 | €106,711 | €85,734 | -€20,977 | -19.7% |
| Taxes, remuneration and social security | 45 | €14,080 | €41,155 | +€27,075 | +192% |
| Taxes | 450/3 | €14,080 | €41,155 | +€27,075 | +192% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €12,831 | €2,238 | -€10,593 | -82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,262 | €7,839 | +€577 | +7.9% |
| Other operating charges | 640/8 | €1,835 | €1,609 | -€226 | -12.3% |
| Non-recurring operating charges | 66A | €2,165 | €0 | -€2,165 | -100% |
| Gross operating margin | 9900 | €196,435 | €400,350 | +€203,915 | +104% |
| Operating profit (loss) | 9901 | €185,174 | €390,903 | +€205,729 | +111% |
| Financial income | 75/76B | €7,403 | €14,200 | +€6,797 | +91.8% |
| Recurring financial income | 75 | €7,403 | €14,200 | +€6,797 | +91.8% |
| Financial charges | 65/66B | €1,779 | €1,530 | -€248 | -14.0% |
| Recurring financial charges | 65 | €1,779 | €1,530 | -€248 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €190,798 | €403,572 | +€212,774 | +112% |
| Income taxes | 67/77 | €60,934 | €95,646 | +€34,711 | +57.0% |
| Profit (loss) for the period | 9904 | €129,864 | €307,927 | +€178,063 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €129,864 | €307,927 | +€178,063 | +137% |
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.