DOKTER DEROUS: 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 DEROUS
Largest movements
- Tangible fixed assets -€198,360
down €198,360 (-5.4%), from €3.7m to €3.5m
of which Land and buildings: -€153,552
- Receivables within one year -€44,873
down €44,873 (-28.8%), from €155,703 to €110,831
of which Trade receivables: -€63,667
- Debts after one year -€159,995
down €159,995 (-33.3%), from €480,028 to €320,033
- Trade debts -€44,650
no longer reported in 2025 (was €44,650)
- Other debts +€43,631
up €43,631 (+4.0%), from €1.1m to €1.1m
- Gross operating margin -€178,153
down €178,153 (-29.2%), from €609,262 to €431,109
- Staff costs -€42,627
down €42,627 (-17.9%), from €238,222 to €195,596
- Taxes -€33,066
down €33,066 (-80.9%), from €40,882 to €7,816
- Other operating charges +€19,364
up €19,364 (+129%), from €14,998 to €34,362
- Financial income -€17,764
down €17,764 (-56.5%), from €31,431 to €13,667
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 | €4,326,609 | €4,134,086 | -€192,523 | -4.4% |
| Fixed assets | 21/28 | €3,701,968 | €3,503,608 | -€198,360 | -5.4% |
| Tangible fixed assets | 22/27 | €3,701,968 | €3,503,608 | -€198,360 | -5.4% |
| Land and buildings | 22 | €3,562,618 | €3,409,065 | -€153,552 | -4.3% |
| Plant, machinery and equipment | 23 | €127,916 | €87,570 | -€40,346 | -31.5% |
| Furniture and vehicles | 24 | €11,434 | €6,972 | -€4,462 | -39.0% |
| Current assets | 29/58 | €624,641 | €630,478 | +€5,837 | +0.9% |
| Amounts receivable within one year | 40/41 | €155,703 | €110,831 | -€44,873 | -28.8% |
| Trade receivables | 40 | €77,883 | €14,216 | -€63,667 | -81.7% |
| Other amounts receivable | 41 | €77,820 | €96,615 | +€18,795 | +24.2% |
| Current investments | 50/53 | €449,508 | €486,508 | +€37,001 | +8.2% |
| Cash at bank and in hand | 54/58 | €16,700 | €30,323 | +€13,623 | +81.6% |
| Deferred charges and accrued income | 490/1 | €2,730 | €2,816 | +€86 | +3.1% |
| Total equity and liabilities | 10/49 | €4,326,609 | €4,134,086 | -€192,523 | -4.4% |
| Equity | 10/15 | €2,494,587 | €2,491,023 | -€3,564 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,051,832 | €2,048,268 | -€3,564 | -0.2% |
| Tax-exempt reserves | 132 | €254,140 | €190,990 | -€63,150 | -24.8% |
| Distributable reserves | 133 | €1,797,692 | €1,857,278 | +€59,586 | +3.3% |
| Profit (loss) carried forward | 14 | €424,154 | €424,154 | = | 0.0% |
| Amounts payable | 17/49 | €1,832,023 | €1,643,063 | -€188,960 | -10.3% |
| Amounts payable after more than one year | 17 | €480,028 | €320,033 | -€159,995 | -33.3% |
| Financial debts | 170/4 | €480,028 | €320,033 | -€159,995 | -33.3% |
| Amounts payable within one year | 42/48 | €1,334,192 | €1,321,797 | -€12,395 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €185,493 | €176,131 | -€9,362 | -5.0% |
| Trade debts | 44 | €44,650 | - | -€44,650 | |
| Suppliers | 440/4 | €44,650 | - | -€44,650 | |
| Taxes, remuneration and social security | 45 | €22,772 | €20,758 | -€2,014 | -8.8% |
| Remuneration and social security | 454/9 | €22,772 | €20,758 | -€2,014 | -8.8% |
| Other amounts payable | 47/48 | €1,081,277 | €1,124,908 | +€43,631 | +4.0% |
| Accrued charges and deferred income | 492/3 | €17,802 | €1,233 | -€16,569 | -93.1% |
| Remuneration, social security and pensions | 62 | €238,222 | €195,596 | -€42,627 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205,098 | €210,566 | +€5,468 | +2.7% |
| Other operating charges | 640/8 | €14,998 | €34,362 | +€19,364 | +129% |
| Gross operating margin | 9900 | €609,262 | €431,109 | -€178,153 | -29.2% |
| Operating profit (loss) | 9901 | €150,943 | -€9,415 | -€160,358 | |
| Financial income | 75/76B | €31,431 | €13,667 | -€17,764 | -56.5% |
| Recurring financial income | 75 | €31,431 | €13,667 | -€17,764 | -56.5% |
| Financial charges | 65/66B | €11,425 | - | -€11,425 | |
| Recurring financial charges | 65 | €11,425 | - | -€11,425 | |
| Profit (loss) for the period before taxes | 9903 | €170,949 | €4,252 | -€166,697 | -97.5% |
| Income taxes | 67/77 | €40,882 | €7,816 | -€33,066 | -80.9% |
| Profit (loss) for the period | 9904 | €130,067 | -€3,564 | -€133,631 | |
| Transfer from tax-exempt reserves | 789 | - | €105,250 | +€105,250 | |
| Transfer to tax-exempt reserves | 689 | - | €42,100 | +€42,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €130,067 | €59,586 | -€70,481 | -54.2% |
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.