DOKTER DE ROEVE PATRICK: 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 ROEVE PATRICK
Largest movements
- Financial fixed assets +€156,000
up €156,000 (+130%), from €120,000 to €276,000
- Cash -€135,493
down €135,493 (-47.1%), from €287,519 to €152,026
mainly Investment in fixed assets (net) (-€162,329) and Contributions, distributions and other (-€129,000)
- Receivables within one year +€69,604
new in 2025: €69,604
of which Other amounts receivable: +€65,731
- Other debts +€110,028
up €110,028 (+516%), from €21,322 to €131,350
- Reserves -€56,530
down €56,530 (-14.9%), from €378,355 to €321,825
- Tax, wage and social debts +€26,545
up €26,545 (+129%), from €20,620 to €47,165
- Short-term financial debts +€11,569
new in 2025: €11,569
- Gross operating margin +€49,930
up €49,930 (+81.8%), from €61,031 to €110,961
- Taxes +€20,842
up €20,842 (+124%), from €16,872 to €37,713
- Depreciation -€4,709
down €4,709 (-49.7%), from €9,478 to €4,769
- Financial income +€3,131
up €3,131 (+42.6%), from €7,353 to €10,484
- Other operating charges -€2,891
down €2,891 (-33.1%), from €8,722 to €5,831
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 | €420,298 | €511,969 | +€91,671 | +21.8% |
| Fixed assets | 21/28 | €132,779 | €290,339 | +€157,560 | +119% |
| Tangible fixed assets | 22/27 | €12,779 | €14,339 | +€1,560 | +12.2% |
| Land and buildings | 22 | €5,512 | €10,313 | +€4,801 | +87.1% |
| Plant, machinery and equipment | 23 | €7,267 | €4,027 | -€3,240 | -44.6% |
| Financial fixed assets | 28 | €120,000 | €276,000 | +€156,000 | +130% |
| Current assets | 29/58 | €287,519 | €221,630 | -€65,889 | -22.9% |
| Amounts receivable within one year | 40/41 | - | €69,604 | +€69,604 | |
| Trade receivables | 40 | - | €3,873 | +€3,873 | |
| Other amounts receivable | 41 | - | €65,731 | +€65,731 | |
| Cash at bank and in hand | 54/58 | €287,519 | €152,026 | -€135,493 | -47.1% |
| Total equity and liabilities | 10/49 | €420,298 | €511,969 | +€91,671 | +21.8% |
| Equity | 10/15 | €378,355 | €321,825 | -€56,530 | -14.9% |
| Reserves | 13 | €378,355 | €321,825 | -€56,530 | -14.9% |
| Distributable reserves | 133 | €378,355 | €321,825 | -€56,530 | -14.9% |
| Amounts payable | 17/49 | €41,943 | €190,144 | +€148,202 | +353% |
| Amounts payable within one year | 42/48 | €41,943 | €190,144 | +€148,202 | +353% |
| Financial debts | 43 | - | €11,569 | +€11,569 | |
| Other loans | 439 | - | €11,569 | +€11,569 | |
| Trade debts | 44 | - | €60 | +€60 | |
| Suppliers | 440/4 | - | €60 | +€60 | |
| Taxes, remuneration and social security | 45 | €20,620 | €47,165 | +€26,545 | +129% |
| Taxes | 450/3 | €20,620 | €47,165 | +€26,545 | +129% |
| Other amounts payable | 47/48 | €21,322 | €131,350 | +€110,028 | +516% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,478 | €4,769 | -€4,709 | -49.7% |
| Other operating charges | 640/8 | €8,722 | €5,831 | -€2,891 | -33.1% |
| Gross operating margin | 9900 | €61,031 | €110,961 | +€49,930 | +81.8% |
| Operating profit (loss) | 9901 | €42,830 | €100,361 | +€57,531 | +134% |
| Financial income | 75/76B | €7,353 | €10,484 | +€3,131 | +42.6% |
| Recurring financial income | 75 | €7,353 | €10,484 | +€3,131 | +42.6% |
| Financial charges | 65/66B | €972 | €662 | -€310 | -31.9% |
| Recurring financial charges | 65 | €972 | €662 | -€310 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €49,211 | €110,183 | +€60,972 | +124% |
| Income taxes | 67/77 | €16,872 | €37,713 | +€20,842 | +124% |
| Profit (loss) for the period | 9904 | €32,339 | €72,470 | +€40,130 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €32,339 | €72,470 | +€40,130 | +124% |
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 13 October 2026 via checked.be.