Dokter Dijckmans: what changed
Dokter Dijckmans
Largest movements
- Current investments +€80,000
up €80,000, from €0 to €80,000
- Cash -€60,571
down €60,571 (-46.1%), from €131,359 to €70,789
mainly Current investments (-€80,000) and Deferred charges and accrued income (-€14,837)
- Deferred charges and accrued income +€14,837
up €14,837 (+690%), from €2,149 to €16,986
- Tangible fixed assets -€2,420
down €2,420 (-16.2%), from €14,949 to €12,529
of which Plant, machinery and equipment: -€2,750
- Reserves +€31,105
up €31,105 (+20.1%), from €154,471 to €185,576
- Gross operating margin -€39,715
down €39,715 (-46.2%), from €85,904 to €46,189
- Taxes -€6,124
down €6,124 (-35.9%), from €17,081 to €10,957
- Financial income -€1,981
down €1,981 (-99.0%), from €2,000 to €19
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,807 | €188,591 | +€30,784 | +19.5% |
| Fixed assets | 21/28 | €14,949 | €12,529 | -€2,420 | -16.2% |
| Tangible fixed assets | 22/27 | €14,949 | €12,529 | -€2,420 | -16.2% |
| Plant, machinery and equipment | 23 | €10,985 | €8,235 | -€2,750 | -25.0% |
| Furniture and vehicles | 24 | €3,964 | €4,294 | +€330 | +8.3% |
| Current assets | 29/58 | €142,858 | €176,062 | +€33,204 | +23.2% |
| Amounts receivable within one year | 40/41 | €9,349 | €8,288 | -€1,062 | -11.4% |
| Trade receivables | 40 | €5,830 | €1,037 | -€4,793 | -82.2% |
| Other amounts receivable | 41 | €3,519 | €7,251 | +€3,731 | +106% |
| Current investments | 50/53 | €0 | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €131,359 | €70,789 | -€60,571 | -46.1% |
| Deferred charges and accrued income | 490/1 | €2,149 | €16,986 | +€14,837 | +690% |
| Total equity and liabilities | 10/49 | €157,807 | €188,591 | +€30,784 | +19.5% |
| Equity | 10/15 | €157,471 | €188,576 | +€31,105 | +19.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €154,471 | €185,576 | +€31,105 | +20.1% |
| Distributable reserves | 133 | €154,471 | €185,576 | +€31,105 | +20.1% |
| Amounts payable | 17/49 | €336 | €15 | -€321 | -95.5% |
| Amounts payable within one year | 42/48 | €336 | €15 | -€321 | -95.5% |
| Trade debts | 44 | - | €15 | +€15 | |
| Suppliers | 440/4 | - | €15 | +€15 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €336 | €0 | -€336 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,957 | €3,699 | +€741 | +25.1% |
| Other operating charges | 640/8 | €391 | €400 | +€8 | +2.1% |
| Gross operating margin | 9900 | €85,904 | €46,189 | -€39,715 | -46.2% |
| Operating profit (loss) | 9901 | €82,556 | €42,090 | -€40,465 | -49.0% |
| Financial income | 75/76B | €2,000 | €19 | -€1,981 | -99.0% |
| Recurring financial income | 75 | €2,000 | €19 | -€1,981 | -99.0% |
| Financial charges | 65/66B | €74 | €48 | -€26 | -35.4% |
| Recurring financial charges | 65 | €74 | €48 | -€26 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €84,482 | €42,062 | -€42,420 | -50.2% |
| Income taxes | 67/77 | €17,081 | €10,957 | -€6,124 | -35.9% |
| Profit (loss) for the period | 9904 | €67,401 | €31,105 | -€36,296 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,401 | €31,105 | -€36,296 | -53.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.