DOKTER DIRK ROMBOUTS: 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 ROMBOUTS
Largest movements
- Cash +€63,221
up €63,221 (+61.5%), from €102,721 to €165,943
mainly Net result for the year (+€66,746) and Receivables within one year (+€24,967)
- Receivables within one year -€24,967
down €24,967 (-73.0%), from €34,219 to €9,252
of which Other amounts receivable: -€24,967
- Tangible fixed assets +€5,510
up €5,510 (+144%), from €3,829 to €9,339
of which Other tangible fixed assets: +€7,531
- Reserves +€46,157
up €46,157 (+12.5%), from €369,254 to €415,411
of which Distributable reserves: +€46,157
- Tax, wage and social debts -€5,344
down €5,344 (-18.4%), from €28,980 to €23,636
- Gross operating margin +€6,615
up €6,615 (+7.2%), from €92,304 to €98,919
- Taxes +€3,171
up €3,171 (+12.2%), from €25,992 to €29,162
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €411,952 | €455,596 | +€43,644 | +10.6% |
| Fixed assets | 21/28 | €3,829 | €9,339 | +€5,510 | +144% |
| Tangible fixed assets | 22/27 | €3,829 | €9,339 | +€5,510 | +144% |
| Plant, machinery and equipment | 23 | €53 | - | -€53 | |
| Furniture and vehicles | 24 | €3,567 | €1,598 | -€1,968 | -55.2% |
| Other tangible fixed assets | 26 | €210 | €7,741 | +€7,531 | +3,591% |
| Current assets | 29/58 | €408,123 | €446,257 | +€38,134 | +9.3% |
| Amounts receivable after more than one year | 29 | €38,805 | €38,805 | = | 0.0% |
| Other amounts receivable | 291 | €38,805 | €38,805 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,219 | €9,252 | -€24,967 | -73.0% |
| Trade receivables | 40 | €9,252 | €9,252 | = | 0.0% |
| Other amounts receivable | 41 | €24,967 | - | -€24,967 | |
| Current investments | 50/53 | €231,932 | €232,257 | +€325 | +0.1% |
| Cash at bank and in hand | 54/58 | €102,721 | €165,943 | +€63,221 | +61.5% |
| Deferred charges and accrued income | 490/1 | €446 | - | -€446 | |
| Total equity and liabilities | 10/49 | €411,952 | €455,596 | +€43,644 | +10.6% |
| Equity | 10/15 | €381,654 | €427,811 | +€46,157 | +12.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €369,254 | €415,411 | +€46,157 | +12.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €367,394 | €413,551 | +€46,157 | +12.6% |
| Amounts payable | 17/49 | €30,298 | €27,786 | -€2,513 | -8.3% |
| Amounts payable within one year | 42/48 | €30,298 | €27,786 | -€2,513 | -8.3% |
| Trade debts | 44 | €1,318 | €1,319 | +€1 | +0.1% |
| Suppliers | 440/4 | €1,318 | €1,319 | +€1 | +0.1% |
| Taxes, remuneration and social security | 45 | €28,980 | €23,636 | -€5,344 | -18.4% |
| Taxes | 450/3 | €28,980 | €23,636 | -€5,344 | -18.4% |
| Other amounts payable | 47/48 | - | €2,831 | +€2,831 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,941 | €2,806 | +€865 | +44.6% |
| Other operating charges | 640/8 | €109 | €474 | +€365 | +334% |
| Gross operating margin | 9900 | €92,304 | €98,919 | +€6,615 | +7.2% |
| Operating profit (loss) | 9901 | €90,254 | €95,639 | +€5,385 | +6.0% |
| Financial income | 75/76B | - | €416 | +€416 | |
| Recurring financial income | 75 | - | €416 | +€416 | |
| Financial charges | 65/66B | €223 | €147 | -€76 | -34.2% |
| Recurring financial charges | 65 | €223 | €147 | -€76 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €90,032 | €95,908 | +€5,877 | +6.5% |
| Income taxes | 67/77 | €25,992 | €29,162 | +€3,171 | +12.2% |
| Profit (loss) for the period | 9904 | €64,040 | €66,746 | +€2,706 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €64,040 | €66,746 | +€2,706 | +4.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.