Dokter DEVREKER Nick: 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 DEVREKER Nick
Largest movements
- Tangible fixed assets -€30,512
down €30,512 (-3.3%), from €930,467 to €899,956
of which Land and buildings: -€16,062
- Cash -€18,046
no longer reported in 2025 (was €18,046)
mainly Other debts (-€81,026) and Current portion of long-term debt (-€67,125)
- Current investments -€15,913
no longer reported in 2025 (was €15,913)
- Receivables within one year +€11,608
up €11,608 (+51.1%), from €22,725 to €34,334
of which Trade receivables: +€12,834
- Reserves +€94,379
up €94,379 (+21.6%), from €436,153 to €530,532
of which Non-distributable reserves: +€145,409
- Other debts -€81,026
down €81,026 (-45.0%), from €180,229 to €99,203
- Current portion of long-term debt -€67,125
down €67,125 (-63.7%), from €105,439 to €38,314
- Debts after one year -€22,384
down €22,384 (-12.9%), from €174,097 to €151,714
- Tax, wage and social debts +€13,901
up €13,901 (+138%), from €10,104 to €24,006
- Financial income +€33,745
new in 2025: €33,745
- Financial charges -€33,439
down €33,439 (-89.8%), from €37,223 to €3,785
- Taxes +€25,249
up €25,249 (+106%), from €23,775 to €49,024
- Gross operating margin -€22,370
down €22,370 (-13.0%), from €172,212 to €149,842
- Depreciation -€1,905
down €1,905 (-5.6%), from €33,764 to €31,859
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 | €1,000,081 | €947,827 | -€52,254 | -5.2% |
| Fixed assets | 21/28 | €930,574 | €900,062 | -€30,512 | -3.3% |
| Tangible fixed assets | 22/27 | €930,467 | €899,956 | -€30,512 | -3.3% |
| Land and buildings | 22 | €870,116 | €854,053 | -€16,062 | -1.8% |
| Plant, machinery and equipment | 23 | €2,871 | €2,494 | -€377 | -13.1% |
| Furniture and vehicles | 24 | €57,480 | €43,408 | -€14,072 | -24.5% |
| Financial fixed assets | 28 | €106 | €106 | = | 0.0% |
| Current assets | 29/58 | €69,507 | €47,765 | -€21,742 | -31.3% |
| Amounts receivable after more than one year | 29 | €10,500 | €10,500 | = | 0.0% |
| Other amounts receivable | 291 | €10,500 | €10,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,725 | €34,334 | +€11,608 | +51.1% |
| Trade receivables | 40 | €21,500 | €34,334 | +€12,834 | +59.7% |
| Other amounts receivable | 41 | €1,225 | - | -€1,225 | |
| Current investments | 50/53 | €15,913 | - | -€15,913 | |
| Cash at bank and in hand | 54/58 | €18,046 | - | -€18,046 | |
| Deferred charges and accrued income | 490/1 | €2,322 | €2,932 | +€609 | +26.2% |
| Total equity and liabilities | 10/49 | €1,000,081 | €947,827 | -€52,254 | -5.2% |
| Equity | 10/15 | €530,211 | €624,590 | +€94,379 | +17.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €436,153 | €530,532 | +€94,379 | +21.6% |
| Non-distributable reserves | 130/1 | €11,237 | €156,646 | +€145,409 | +1,294% |
| Reserves not available under the articles | 1311 | €11,237 | €156,646 | +€145,409 | +1,294% |
| Distributable reserves | 133 | €424,916 | €373,886 | -€51,030 | -12.0% |
| Profit (loss) carried forward | 14 | €75,458 | €75,458 | +€0 | 0.0% |
| Amounts payable | 17/49 | €469,870 | €323,237 | -€146,632 | -31.2% |
| Amounts payable after more than one year | 17 | €174,097 | €151,714 | -€22,384 | -12.9% |
| Financial debts | 170/4 | €174,097 | €151,714 | -€22,384 | -12.9% |
| Amounts payable within one year | 42/48 | €295,772 | €171,524 | -€124,249 | -42.0% |
| Current portion of amounts payable after more than one year | 42 | €105,439 | €38,314 | -€67,125 | -63.7% |
| Financial debts | 43 | - | €3,969 | +€3,969 | |
| Credit institutions | 430/8 | - | €3,969 | +€3,969 | |
| Trade debts | 44 | - | €6,031 | +€6,031 | |
| Suppliers | 440/4 | - | €6,031 | +€6,031 | |
| Taxes, remuneration and social security | 45 | €10,104 | €24,006 | +€13,901 | +138% |
| Taxes | 450/3 | €10,104 | €24,006 | +€13,901 | +138% |
| Other amounts payable | 47/48 | €180,229 | €99,203 | -€81,026 | -45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,764 | €31,859 | -€1,905 | -5.6% |
| Other operating charges | 640/8 | €3,405 | €4,541 | +€1,136 | +33.4% |
| Non-recurring operating charges | 66A | €34,995 | - | -€34,995 | |
| Gross operating margin | 9900 | €172,212 | €149,842 | -€22,370 | -13.0% |
| Operating profit (loss) | 9901 | €100,048 | €113,442 | +€13,395 | +13.4% |
| Financial income | 75/76B | - | €33,745 | +€33,745 | |
| Recurring financial income | 75 | - | €33,745 | +€33,745 | |
| Financial charges | 65/66B | €37,223 | €3,785 | -€33,439 | -89.8% |
| Recurring financial charges | 65 | €37,223 | €3,785 | -€33,439 | -89.8% |
| Profit (loss) for the period before taxes | 9903 | €62,824 | €143,403 | +€80,578 | +128% |
| Income taxes | 67/77 | €23,775 | €49,024 | +€25,249 | +106% |
| Profit (loss) for the period | 9904 | €39,050 | €94,379 | +€55,329 | +142% |
| Profit (loss) for the period to be appropriated | 9905 | €39,050 | €94,379 | +€55,329 | +142% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.