Dokter Dirk Soetaert: 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 Soetaert
Largest movements
- Cash +€227,996
up €227,996 (+42.3%), from €539,271 to €767,267
mainly Net result for the year (+€257,231) and Tax, wage and social debts (+€29,208)
- Current investments +€50,000
new in 2025: €50,000
- Deferred charges and accrued income +€13,879
up €13,879 (+225%), from €6,164 to €20,043
- Tangible fixed assets -€12,607
down €12,607 (-25.3%), from €49,902 to €37,295
of which Furniture and vehicles: -€11,003
- Reserves +€255,511
up €255,511 (+46.3%), from €551,682 to €807,193
- Tax, wage and social debts +€29,208
up €29,208 (+177%), from €16,516 to €45,724
- Other debts -€8,974
down €8,974 (-83.8%), from €10,709 to €1,735
- Gross operating margin +€150,862
up €150,862 (+63.4%), from €237,779 to €388,641
- Taxes +€52,782
up €52,782 (+76.8%), from €68,727 to €121,510
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 | €599,193 | €875,906 | +€276,713 | +46.2% |
| Fixed assets | 21/28 | €51,203 | €38,596 | -€12,607 | -24.6% |
| Tangible fixed assets | 22/27 | €49,902 | €37,295 | -€12,607 | -25.3% |
| Plant, machinery and equipment | 23 | €8,198 | €1,191 | -€7,007 | -85.5% |
| Furniture and vehicles | 24 | €41,704 | €30,701 | -€11,003 | -26.4% |
| Other tangible fixed assets | 26 | - | €5,403 | +€5,403 | |
| Financial fixed assets | 28 | €1,301 | €1,301 | = | 0.0% |
| Current assets | 29/58 | €547,990 | €837,310 | +€289,321 | +52.8% |
| Amounts receivable within one year | 40/41 | €2,555 | €0 | -€2,555 | -100% |
| Other amounts receivable | 41 | €2,555 | €0 | -€2,555 | -100% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €539,271 | €767,267 | +€227,996 | +42.3% |
| Deferred charges and accrued income | 490/1 | €6,164 | €20,043 | +€13,879 | +225% |
| Total equity and liabilities | 10/49 | €599,193 | €875,906 | +€276,713 | +46.2% |
| Equity | 10/15 | €570,274 | €825,785 | +€255,511 | +44.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €551,682 | €807,193 | +€255,511 | +46.3% |
| Distributable reserves | 133 | €551,682 | €807,193 | +€255,511 | +46.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €28,919 | €50,121 | +€21,203 | +73.3% |
| Amounts payable within one year | 42/48 | €27,519 | €50,121 | +€22,603 | +82.1% |
| Trade debts | 44 | €293 | €2,663 | +€2,369 | +809% |
| Suppliers | 440/4 | €293 | €2,663 | +€2,369 | +809% |
| Taxes, remuneration and social security | 45 | €16,516 | €45,724 | +€29,208 | +177% |
| Taxes | 450/3 | €16,516 | €45,724 | +€29,208 | +177% |
| Other amounts payable | 47/48 | €10,709 | €1,735 | -€8,974 | -83.8% |
| Accrued charges and deferred income | 492/3 | €1,400 | €0 | -€1,400 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,832 | €12,607 | -€3,225 | -20.4% |
| Other operating charges | 640/8 | €243 | €1,329 | +€1,085 | +446% |
| Gross operating margin | 9900 | €237,779 | €388,641 | +€150,862 | +63.4% |
| Operating profit (loss) | 9901 | €221,704 | €374,705 | +€153,002 | +69.0% |
| Financial income | 75/76B | €7,035 | €4,339 | -€2,696 | -38.3% |
| Recurring financial income | 75 | €7,035 | €4,339 | -€2,696 | -38.3% |
| Financial charges | 65/66B | €1,313 | €305 | -€1,008 | -76.8% |
| Recurring financial charges | 65 | €1,313 | €305 | -€1,008 | -76.8% |
| Profit (loss) for the period before taxes | 9903 | €227,426 | €378,740 | +€151,314 | +66.5% |
| Income taxes | 67/77 | €68,727 | €121,510 | +€52,782 | +76.8% |
| Profit (loss) for the period | 9904 | €158,699 | €257,231 | +€98,532 | +62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €158,699 | €257,231 | +€98,532 | +62.1% |
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 31 October 2026 via checked.be.