DOKTER DEPAUW: 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 DEPAUW
Largest movements
- Cash -€43,403
down €43,403 (-57.3%), from €75,701 to €32,298
mainly Other debts (-€51,687) and Tax, wage and social debts (-€23,804)
- Deferred charges and accrued income +€14,375
up €14,375 (+106%), from €13,530 to €27,905
- Tangible fixed assets -€12,167
down €12,167 (-17.7%), from €68,792 to €56,625
of which Plant, machinery and equipment: -€12,167
- Receivables within one year -€7,230
down €7,230 (-100%), from €7,230 to €0
of which Other amounts receivable: -€7,230
- Reserves +€53,433
up €53,433 (+457%), from €11,681 to €65,114
of which Distributable reserves: +€53,433
- Other debts -€51,687
down €51,687 (-95.6%), from €54,061 to €2,374
- Tax, wage and social debts -€23,804
down €23,804 (-73.3%), from €32,497 to €8,693
of which Taxes: -€14,107
- Debts after one year -€14,539
down €14,539 (-66.0%), from €22,023 to €7,484
- Trade debts -€12,381
down €12,381 (-95.4%), from €12,972 to €591
- Gross operating margin -€36,162
down €36,162 (-27.2%), from €133,185 to €97,023
- Staff costs -€15,105
down €15,105 (-66.9%), from €22,581 to €7,476
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 | €166,369 | €117,943 | -€48,425 | -29.1% |
| Fixed assets | 21/28 | €69,908 | €57,741 | -€12,167 | -17.4% |
| Tangible fixed assets | 22/27 | €68,792 | €56,625 | -€12,167 | -17.7% |
| Plant, machinery and equipment | 23 | €68,792 | €56,625 | -€12,167 | -17.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,116 | €1,116 | = | 0.0% |
| Current assets | 29/58 | €96,461 | €60,203 | -€36,258 | -37.6% |
| Amounts receivable within one year | 40/41 | €7,230 | €0 | -€7,230 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €7,230 | €0 | -€7,230 | -100% |
| Cash at bank and in hand | 54/58 | €75,701 | €32,298 | -€43,403 | -57.3% |
| Deferred charges and accrued income | 490/1 | €13,530 | €27,905 | +€14,375 | +106% |
| Total equity and liabilities | 10/49 | €166,369 | €117,943 | -€48,425 | -29.1% |
| Equity | 10/15 | €30,830 | €84,263 | +€53,433 | +173% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,681 | €65,114 | +€53,433 | +457% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,681 | €65,114 | +€53,433 | +457% |
| Profit (loss) carried forward | 14 | €557 | €557 | = | 0.0% |
| Amounts payable | 17/49 | €135,539 | €33,681 | -€101,858 | -75.2% |
| Amounts payable after more than one year | 17 | €22,023 | €7,484 | -€14,539 | -66.0% |
| Financial debts | 170/4 | €22,023 | €7,484 | -€14,539 | -66.0% |
| Amounts payable within one year | 42/48 | €113,516 | €26,197 | -€87,319 | -76.9% |
| Current portion of amounts payable after more than one year | 42 | €13,987 | €14,539 | +€552 | +3.9% |
| Trade debts | 44 | €12,972 | €591 | -€12,381 | -95.4% |
| Suppliers | 440/4 | €12,972 | €591 | -€12,381 | -95.4% |
| Taxes, remuneration and social security | 45 | €32,497 | €8,693 | -€23,804 | -73.3% |
| Taxes | 450/3 | €22,800 | €8,693 | -€14,107 | -61.9% |
| Remuneration and social security | 454/9 | €9,697 | €0 | -€9,697 | -100% |
| Other amounts payable | 47/48 | €54,061 | €2,374 | -€51,687 | -95.6% |
| Remuneration, social security and pensions | 62 | €22,581 | €7,476 | -€15,105 | -66.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,276 | €12,167 | -€108 | -0.9% |
| Other operating charges | 640/8 | €440 | €595 | +€155 | +35.3% |
| Gross operating margin | 9900 | €133,185 | €97,023 | -€36,162 | -27.2% |
| Operating profit (loss) | 9901 | €97,889 | €76,785 | -€21,104 | -21.6% |
| Financial income | 75/76B | €2 | €0 | -€1 | -70.0% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -70.0% |
| Financial charges | 65/66B | €1,971 | €1,558 | -€413 | -21.0% |
| Recurring financial charges | 65 | €1,971 | €1,558 | -€413 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €95,919 | €75,228 | -€20,691 | -21.6% |
| Income taxes | 67/77 | €19,770 | €20,935 | +€1,165 | +5.9% |
| Profit (loss) for the period | 9904 | €76,149 | €54,293 | -€21,856 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €76,149 | €54,293 | -€21,856 | -28.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.