DOKTER DIRK JAQUES: 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 JAQUES
Largest movements
- Cash +€34,997
up €34,997 (+44.5%), from €78,695 to €113,692
mainly Current investments (+€30,844) and Net result for the year (+€13,770)
- Current investments -€30,844
down €30,844 (-100%), from €30,844 to €0
- Receivables within one year +€4,779
up €4,779 (+217%), from €2,198 to €6,978
of which Other amounts receivable: +€4,779
- Tangible fixed assets +€3,812
up €3,812 (+27.4%), from €13,924 to €17,736
of which Other tangible fixed assets: +€10,735
- Reserves +€12,910
up €12,910 (+14.0%), from €92,147 to €105,057
- Tax, wage and social debts -€3,521
down €3,521 (-34.0%), from €10,358 to €6,837
of which Taxes: -€3,521
- Trade debts +€2,009
up €2,009 (+50.4%), from €3,987 to €5,995
- Gross operating margin -€24,425
down €24,425 (-53.5%), from €45,667 to €21,241
- Taxes -€6,796
down €6,796 (-55.8%), from €12,174 to €5,378
- Depreciation -€478
down €478 (-18.2%), from €2,620 to €2,142
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 | €129,798 | €141,536 | +€11,738 | +9.0% |
| Fixed assets | 21/28 | €15,040 | €18,852 | +€3,812 | +25.3% |
| Tangible fixed assets | 22/27 | €13,924 | €17,736 | +€3,812 | +27.4% |
| Plant, machinery and equipment | 23 | €10,809 | €0 | -€10,809 | -100% |
| Furniture and vehicles | 24 | €3,116 | €7,001 | +€3,886 | +125% |
| Other tangible fixed assets | 26 | - | €10,735 | +€10,735 | |
| Financial fixed assets | 28 | €1,116 | €1,116 | = | 0.0% |
| Current assets | 29/58 | €114,758 | €122,684 | +€7,926 | +6.9% |
| Amounts receivable within one year | 40/41 | €2,198 | €6,978 | +€4,779 | +217% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,198 | €6,978 | +€4,779 | +217% |
| Current investments | 50/53 | €30,844 | €0 | -€30,844 | -100% |
| Cash at bank and in hand | 54/58 | €78,695 | €113,692 | +€34,997 | +44.5% |
| Deferred charges and accrued income | 490/1 | €3,020 | €2,014 | -€1,006 | -33.3% |
| Total equity and liabilities | 10/49 | €129,798 | €141,536 | +€11,738 | +9.0% |
| Equity | 10/15 | €114,669 | €127,579 | +€12,910 | +11.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €92,147 | €105,057 | +€12,910 | +14.0% |
| Distributable reserves | 133 | €92,147 | €105,057 | +€12,910 | +14.0% |
| Profit (loss) carried forward | 14 | €3,930 | €3,930 | = | 0.0% |
| Amounts payable | 17/49 | €15,129 | €13,956 | -€1,172 | -7.7% |
| Amounts payable within one year | 42/48 | €14,946 | €13,434 | -€1,513 | -10.1% |
| Trade debts | 44 | €3,987 | €5,995 | +€2,009 | +50.4% |
| Suppliers | 440/4 | €3,987 | €5,995 | +€2,009 | +50.4% |
| Taxes, remuneration and social security | 45 | €10,358 | €6,837 | -€3,521 | -34.0% |
| Taxes | 450/3 | €5,070 | €1,549 | -€3,521 | -69.4% |
| Remuneration and social security | 454/9 | €5,288 | €5,288 | = | 0.0% |
| Other amounts payable | 47/48 | €602 | €602 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €182 | €523 | +€340 | +187% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,620 | €2,142 | -€478 | -18.2% |
| Other operating charges | 640/8 | €329 | €732 | +€404 | +123% |
| Gross operating margin | 9900 | €45,667 | €21,241 | -€24,425 | -53.5% |
| Operating profit (loss) | 9901 | €42,719 | €18,367 | -€24,351 | -57.0% |
| Financial income | 75/76B | €1,210 | €899 | -€310 | -25.7% |
| Recurring financial income | 75 | €1,210 | €899 | -€310 | -25.7% |
| Financial charges | 65/66B | €143 | €119 | -€24 | -16.8% |
| Recurring financial charges | 65 | €143 | €119 | -€24 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €43,786 | €19,148 | -€24,638 | -56.3% |
| Income taxes | 67/77 | €12,174 | €5,378 | -€6,796 | -55.8% |
| Profit (loss) for the period | 9904 | €31,612 | €13,770 | -€17,841 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,612 | €13,770 | -€17,841 | -56.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.