Dokter DIRK SMET: what changed
What changed
Dokter DIRK SMET
filed annual accounts (NBB)
Net result for the year
€84,685
2024 · €56,859+€27,825
Equity
€327,537
2024 · €290,693+€36,844
Cash
€78,620
2024 · €27,261+€51,359
Balance sheet total
€415,072
2024 · €450,554-€35,482
Largest movements
Assets
- Current investments -€90,000
down €90,000 (-25.7%), from €350,000 to €260,000
- Cash +€51,359
up €51,359 (+188%), from €27,261 to €78,620
mainly Current investments (+€90,000) and Net result for the year (+€84,685)
- Receivables within one year +€10,869
up €10,869 (+30.6%), from €35,501 to €46,369
Equity and liabilities
- Other debts -€85,708
down €85,708 (-56.4%), from €151,901 to €66,193
- Reserves +€36,844
up €36,844 (+13.5%), from €272,093 to €308,937
- Tax, wage and social debts +€12,931
up €12,931 (+856%), from €1,511 to €14,442
Income statement
- Gross operating margin +€34,403
up €34,403 (+38.4%), from €89,500 to €123,903
- Taxes +€15,746
up €15,746 (+59.4%), from €26,517 to €42,263
- Financial income +€9,651
up €9,651 (+51,888%), from €19 to €9,670
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.
Result 2024
€56,859
Gross operating margin
+€34,403
Depreciation
-€232
Other operating charges
+€25
Financial income
+€9,651
Financial charges
-€276
Taxes
-€15,746
Result 2025
€84,685
raises the resultlowers the result
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.
From operations
+€9,200
Investment
+€90,000
Financing
-€47,841
Cash 2024
€27,261
From operations (derived)
+€9,200
Net result for the year
+€84,685
Depreciation
+€3,210
Receivables within one year
-€10,869
Deferred charges and accrued income
+€4,500
Trade debts
+€138
Tax, wage and social debts
+€12,931
Other debts
-€85,708
Accrued charges and deferred income
+€312
Investment (derived)
+€90,000
Current investments
+€90,000
Financing
-€47,841
Contributions, distributions and other
-€47,841
Cash 2025
€78,620
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €450,554 | €415,072 | -€35,482 | -7.9% |
| Fixed assets | 21/28 | €23,388 | €20,178 | -€3,210 | -13.7% |
| Tangible fixed assets | 22/27 | €23,133 | €19,923 | -€3,210 | -13.9% |
| Furniture and vehicles | 24 | €2,471 | €1,141 | -€1,330 | -53.8% |
| Other tangible fixed assets | 26 | €20,662 | €18,782 | -€1,880 | -9.1% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €427,166 | €394,894 | -€32,273 | -7.6% |
| Amounts receivable within one year | 40/41 | €35,501 | €46,369 | +€10,869 | +30.6% |
| Other amounts receivable | 41 | €35,501 | €46,369 | +€10,869 | +30.6% |
| Current investments | 50/53 | €350,000 | €260,000 | -€90,000 | -25.7% |
| Cash at bank and in hand | 54/58 | €27,261 | €78,620 | +€51,359 | +188% |
| Deferred charges and accrued income | 490/1 | €14,405 | €9,905 | -€4,500 | -31.2% |
| Total equity and liabilities | 10/49 | €450,554 | €415,072 | -€35,482 | -7.9% |
| Equity | 10/15 | €290,693 | €327,537 | +€36,844 | +12.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €272,093 | €308,937 | +€36,844 | +13.5% |
| Distributable reserves | 133 | €272,093 | €308,937 | +€36,844 | +13.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €159,861 | €87,535 | -€72,326 | -45.2% |
| Amounts payable within one year | 42/48 | €154,274 | €81,635 | -€72,639 | -47.1% |
| Trade debts | 44 | €862 | €1,000 | +€138 | +16.0% |
| Suppliers | 440/4 | €862 | €1,000 | +€138 | +16.0% |
| Taxes, remuneration and social security | 45 | €1,511 | €14,442 | +€12,931 | +856% |
| Taxes | 450/3 | €1,511 | €14,442 | +€12,931 | +856% |
| Other amounts payable | 47/48 | €151,901 | €66,193 | -€85,708 | -56.4% |
| Accrued charges and deferred income | 492/3 | €5,587 | €5,900 | +€312 | +5.6% |
| Non-recurring operating income | 76A | €12,000 | €0 | -€12,000 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,978 | €3,210 | +€232 | +7.8% |
| Other operating charges | 640/8 | €966 | €941 | -€25 | -2.6% |
| Gross operating margin | 9900 | €89,500 | €123,903 | +€34,403 | +38.4% |
| Operating profit (loss) | 9901 | €85,557 | €119,753 | +€34,196 | +40.0% |
| Financial income | 75/76B | €19 | €9,670 | +€9,651 | +51,888% |
| Recurring financial income | 75 | €19 | €9,670 | +€9,651 | +51,888% |
| Financial charges | 65/66B | €2,199 | €2,475 | +€276 | +12.5% |
| Recurring financial charges | 65 | €2,199 | €2,475 | +€276 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €83,376 | €126,948 | +€43,572 | +52.3% |
| Income taxes | 67/77 | €26,517 | €42,263 | +€15,746 | +59.4% |
| Profit (loss) for the period | 9904 | €56,859 | €84,685 | +€27,825 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,859 | €84,685 | +€27,825 | +48.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.