Dokter Dirk HENDRICK: 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 HENDRICK
Largest movements
- Receivables within one year -€67,441
down €67,441 (-88.1%), from €76,569 to €9,128
- Current investments +€51,455
up €51,455 (+27.2%), from €189,333 to €240,788
- Cash +€26,919
up €26,919 (+5.4%), from €500,789 to €527,708
mainly Net result for the year (+€89,791) and Receivables within one year (+€67,441)
- Tangible fixed assets -€11,594
down €11,594 (-41.8%), from €27,744 to €16,150
of which Furniture and vehicles: -€5,859
- Reserves +€89,700
up €89,700 (+13.2%), from €681,540 to €771,240
of which Distributable reserves: +€89,700
- Other debts -€77,974
down €77,974 (-98.9%), from €78,833 to €859
- Gross operating margin +€25,427
up €25,427 (+18.6%), from €136,502 to €161,929
- Taxes +€8,079
up €8,079 (+29.1%), from €27,729 to €35,808
- Depreciation -€2,829
down €2,829 (-14.8%), from €19,158 to €16,329
- Staff costs +€2,319
up €2,319 (+13.2%), from €17,584 to €19,903
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 | €900,595 | €902,307 | +€1,712 | +0.2% |
| Fixed assets | 21/28 | €27,744 | €16,150 | -€11,594 | -41.8% |
| Tangible fixed assets | 22/27 | €27,744 | €16,150 | -€11,594 | -41.8% |
| Plant, machinery and equipment | 23 | €894 | €306 | -€588 | -65.7% |
| Furniture and vehicles | 24 | €16,555 | €10,696 | -€5,859 | -35.4% |
| Other tangible fixed assets | 26 | €10,296 | €5,148 | -€5,148 | -50.0% |
| Current assets | 29/58 | €872,851 | €886,157 | +€13,306 | +1.5% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €76,569 | €9,128 | -€67,441 | -88.1% |
| Other amounts receivable | 41 | €76,569 | €9,128 | -€67,441 | -88.1% |
| Current investments | 50/53 | €189,333 | €240,788 | +€51,455 | +27.2% |
| Cash at bank and in hand | 54/58 | €500,789 | €527,708 | +€26,919 | +5.4% |
| Deferred charges and accrued income | 490/1 | €6,159 | €8,533 | +€2,373 | +38.5% |
| Total equity and liabilities | 10/49 | €900,595 | €902,307 | +€1,712 | +0.2% |
| Equity | 10/15 | €717,450 | €806,382 | +€88,932 | +12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €681,540 | €771,240 | +€89,700 | +13.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €880 | €880 | = | 0.0% |
| Distributable reserves | 133 | €678,800 | €768,500 | +€89,700 | +13.2% |
| Profit (loss) carried forward | 14 | €17,310 | €16,542 | -€768 | -4.4% |
| Provisions and deferred taxes | 16 | €57,000 | €57,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €57,000 | €57,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €57,000 | €57,000 | = | 0.0% |
| Amounts payable | 17/49 | €126,145 | €38,924 | -€87,221 | -69.1% |
| Amounts payable within one year | 42/48 | €91,913 | €9,737 | -€82,176 | -89.4% |
| Trade debts | 44 | €13,080 | €6,830 | -€6,250 | -47.8% |
| Suppliers | 440/4 | €13,080 | €6,830 | -€6,250 | -47.8% |
| Taxes, remuneration and social security | 45 | - | €2,048 | +€2,048 | |
| Taxes | 450/3 | - | €808 | +€808 | |
| Remuneration and social security | 454/9 | - | €1,240 | +€1,240 | |
| Other amounts payable | 47/48 | €78,833 | €859 | -€77,974 | -98.9% |
| Accrued charges and deferred income | 492/3 | €34,232 | €29,187 | -€5,045 | -14.7% |
| Remuneration, social security and pensions | 62 | €17,584 | €19,903 | +€2,319 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,158 | €16,329 | -€2,829 | -14.8% |
| Other operating charges | 640/8 | €1,793 | €2,376 | +€582 | +32.5% |
| Gross operating margin | 9900 | €136,502 | €161,929 | +€25,427 | +18.6% |
| Operating profit (loss) | 9901 | €97,967 | €123,321 | +€25,355 | +25.9% |
| Financial income | 75/76B | €3,040 | €3,451 | +€410 | +13.5% |
| Recurring financial income | 75 | €3,040 | €3,451 | +€410 | +13.5% |
| Financial charges | 65/66B | €1,367 | €1,173 | -€195 | -14.2% |
| Recurring financial charges | 65 | €1,367 | €1,173 | -€195 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €99,640 | €125,600 | +€25,960 | +26.1% |
| Income taxes | 67/77 | €27,729 | €35,808 | +€8,079 | +29.1% |
| Profit (loss) for the period | 9904 | €71,911 | €89,791 | +€17,880 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,911 | €89,791 | +€17,880 | +24.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.