DOKTER DEWITTE: what changed
Two fiscal 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 DEWITTE
Largest movements
- Cash -€9,650
down €9,650 (-14.0%), from €68,812 to €59,162
mainly Contributions, distributions and other (-€64,642) and Investment in fixed assets (net) (-€8,901)
- Tangible fixed assets -€3,917
down €3,917 (-13.9%), from €28,131 to €24,215
of which Furniture and vehicles: -€3,424
- Profit (loss) carried forward -€10,811
no longer reported in 2025 (was €10,811)
- Current portion of long-term debt -€8,021
no longer reported in 2025 (was €8,021)
- Trade debts +€5,530
up €5,530 (+419.6%), from €1,318 to €6,848
- Other debts +€1,558
up €1,558 (+2.2%), from €70,128 to €71,686
- Tax, wage and social debts -€1,200
down €1,200 (-16.9%), from €7,100 to €5,900
of which Taxes: -€1,200
- Gross operating margin +€1,938
up €1,938 (+2.4%), from €81,142 to €83,080
- Depreciation +€1,874
up €1,874 (+17.1%), from €10,944 to €12,818
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.
Cash bridge derived
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 | €107,377 | €94,434 | -€12,944 | -12.1% |
| Fixed assets | 21/28 | €28,131 | €24,215 | -€3,917 | -13.9% |
| Tangible fixed assets | 22/27 | €28,131 | €24,215 | -€3,917 | -13.9% |
| Plant, machinery and equipment | 23 | €1,378 | €885 | -€493 | -35.8% |
| Furniture and vehicles | 24 | €26,753 | €23,330 | -€3,424 | -12.8% |
| Current assets | 29/58 | €79,246 | €70,219 | -€9,027 | -11.4% |
| Amounts receivable within one year | 40/41 | €667 | €650 | -€17 | -2.6% |
| Other amounts receivable | 41 | €667 | €650 | -€17 | -2.6% |
| Cash at bank and in hand | 54/58 | €68,812 | €59,162 | -€9,650 | -14.0% |
| Deferred charges and accrued income | 490/1 | €9,768 | €10,408 | +€640 | +6.6% |
| Total equity and liabilities | 10/49 | €107,377 | €94,434 | -€12,944 | -12.1% |
| Equity | 10/15 | €20,811 | €10,000 | -€10,811 | -51.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,811 | - | -€10,811 | |
| Amounts payable | 17/49 | €86,566 | €84,434 | -€2,132 | -2.5% |
| Amounts payable within one year | 42/48 | €86,566 | €84,434 | -€2,132 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €8,021 | - | -€8,021 | |
| Trade debts | 44 | €1,318 | €6,848 | +€5,530 | +419.6% |
| Suppliers | 440/4 | €1,318 | €6,848 | +€5,530 | +419.6% |
| Taxes, remuneration and social security | 45 | €7,100 | €5,900 | -€1,200 | -16.9% |
| Taxes | 450/3 | €4,950 | €3,750 | -€1,200 | -24.2% |
| Remuneration and social security | 454/9 | €2,150 | €2,150 | = | 0.0% |
| Other amounts payable | 47/48 | €70,128 | €71,686 | +€1,558 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,944 | €12,818 | +€1,874 | +17.1% |
| Other operating charges | 640/8 | €820 | €1,500 | +€679 | +82.9% |
| Gross operating margin | 9900 | €81,142 | €83,080 | +€1,938 | +2.4% |
| Operating profit (loss) | 9901 | €69,378 | €68,763 | -€615 | -0.9% |
| Financial income | 75/76B | €1 | €0 | -€0 | -80.8% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -80.8% |
| Financial charges | 65/66B | €769 | €582 | -€187 | -24.3% |
| Recurring financial charges | 65 | €769 | €582 | -€187 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €68,610 | €68,181 | -€429 | -0.6% |
| Income taxes | 67/77 | €14,333 | €14,351 | +€17 | +0.1% |
| Profit (loss) for the period | 9904 | €54,276 | €53,831 | -€446 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,276 | €53,831 | -€446 | -0.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.