DOKTER DIRK DEVOOGHT: 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 DIRK DEVOOGHT
Largest movements
- Cash +€71,849
up €71,849 (+34.1%), from €210,403 to €282,252
mainly Net result for the year (+€76,875) and Depreciation (+€14,905)
- Receivables within one year +€22,049
up €22,049 (+55.0%), from €40,067 to €62,116
- Tangible fixed assets -€14,905
down €14,905 (-50.7%), from €29,387 to €14,482
of which Furniture and vehicles: -€14,611
- Reserves +€76,875
up €76,875 (+21.3%), from €360,350 to €437,225
of which Distributable reserves: +€78,735
- Gross operating margin +€14,816
up €14,816 (+14.1%), from €105,304 to €120,121
- Taxes +€4,692
up €4,692 (+17.2%), from €27,245 to €31,937
- Financial income +€1,914
up €1,914 (+61.5%), from €3,111 to €5,025
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 | €386,285 | €464,209 | +€77,925 | +20.2% |
| Fixed assets | 21/28 | €29,387 | €14,482 | -€14,905 | -50.7% |
| Tangible fixed assets | 22/27 | €29,387 | €14,482 | -€14,905 | -50.7% |
| Plant, machinery and equipment | 23 | €2,761 | €2,468 | -€294 | -10.6% |
| Furniture and vehicles | 24 | €26,625 | €12,014 | -€14,611 | -54.9% |
| Current assets | 29/58 | €356,898 | €449,728 | +€92,830 | +26.0% |
| Amounts receivable within one year | 40/41 | €40,067 | €62,116 | +€22,049 | +55.0% |
| Other amounts receivable | 41 | €40,067 | €62,116 | +€22,049 | +55.0% |
| Current investments | 50/53 | €94,655 | €94,655 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €210,403 | €282,252 | +€71,849 | +34.1% |
| Deferred charges and accrued income | 490/1 | €11,773 | €10,704 | -€1,069 | -9.1% |
| Total equity and liabilities | 10/49 | €386,285 | €464,209 | +€77,925 | +20.2% |
| Equity | 10/15 | €372,750 | €449,625 | +€76,875 | +20.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €360,350 | €437,225 | +€76,875 | +21.3% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €358,490 | €437,225 | +€78,735 | +22.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €13,535 | €14,584 | +€1,049 | +7.8% |
| Amounts payable within one year | 42/48 | €13,535 | €14,584 | +€1,049 | +7.8% |
| Trade debts | 44 | €2,739 | €1,457 | -€1,281 | -46.8% |
| Suppliers | 440/4 | €2,739 | €1,457 | -€1,281 | -46.8% |
| Taxes, remuneration and social security | 45 | €10,796 | €13,126 | +€2,331 | +21.6% |
| Taxes | 450/3 | €10,796 | €13,126 | +€2,331 | +21.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,685 | €14,905 | +€220 | +1.5% |
| Other operating charges | 640/8 | €1,211 | €1,216 | +€5 | +0.5% |
| Gross operating margin | 9900 | €105,304 | €120,121 | +€14,816 | +14.1% |
| Operating profit (loss) | 9901 | €89,409 | €104,000 | +€14,591 | +16.3% |
| Financial income | 75/76B | €3,111 | €5,025 | +€1,914 | +61.5% |
| Recurring financial income | 75 | €3,111 | €5,025 | +€1,914 | +61.5% |
| Financial charges | 65/66B | €191 | €212 | +€20 | +10.6% |
| Recurring financial charges | 65 | €191 | €212 | +€20 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €92,328 | €108,812 | +€16,484 | +17.9% |
| Income taxes | 67/77 | €27,245 | €31,937 | +€4,692 | +17.2% |
| Profit (loss) for the period | 9904 | €65,083 | €76,875 | +€11,792 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €65,083 | €76,875 | +€11,792 | +18.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.