DOKTER EERENS: what changed
Two fiscal 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 EERENS
Largest movements
- Cash +€134,168
up €134,168 (+80.3%), from €167,000 to €301,168
mainly Net result for the year (+€68,952) and Depreciation (+€60,605)
- Tangible fixed assets -€119,242
down €119,242 (-34.5%), from €345,337 to €226,095
of which Furniture and vehicles: -€87,298
- Receivables within one year +€11,061
up €11,061 (+30.8%), from €35,883 to €46,944
of which Other amounts receivable: +€8,269
- Reserves +€68,952
up €68,952 (+11.2%), from €615,403 to €684,355
of which Distributable reserves: +€98,422
- Debts after one year -€31,769
no longer reported in 2025 (was €31,769)
- Current portion of long-term debt -€19,387
no longer reported in 2025 (was €19,387)
- Depreciation -€26,662
down €26,662 (-30.6%), from €87,267 to €60,605
- Other operating charges +€18,365
up €18,365 (+268.5%), from €6,841 to €25,207
- Taxes +€11,068
up €11,068 (+38.2%), from €28,992 to €40,060
- Gross operating margin +€2,452
up €2,452 (+1.3%), from €190,596 to €193,048
- Financial charges -€1,990
down €1,990 (-50.1%), from €3,975 to €1,985
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.
Cash bridge derived
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 | €706,078 | €731,767 | +€25,688 | +3.6% |
| Fixed assets | 21/28 | €345,337 | €226,095 | -€119,242 | -34.5% |
| Tangible fixed assets | 22/27 | €345,337 | €226,095 | -€119,242 | -34.5% |
| Land and buildings | 22 | €252,492 | €217,159 | -€35,333 | -14.0% |
| Plant, machinery and equipment | 23 | €3,902 | €7,291 | +€3,389 | +86.9% |
| Furniture and vehicles | 24 | €88,943 | €1,645 | -€87,298 | -98.2% |
| Current assets | 29/58 | €360,741 | €505,672 | +€144,931 | +40.2% |
| Amounts receivable after more than one year | 29 | - | €3,000 | +€3,000 | |
| Other amounts receivable | 291 | - | €3,000 | +€3,000 | |
| Amounts receivable within one year | 40/41 | €35,883 | €46,944 | +€11,061 | +30.8% |
| Trade receivables | 40 | €26,815 | €29,608 | +€2,792 | +10.4% |
| Other amounts receivable | 41 | €9,067 | €17,336 | +€8,269 | +91.2% |
| Current investments | 50/53 | €144,600 | €146,494 | +€1,894 | +1.3% |
| Cash at bank and in hand | 54/58 | €167,000 | €301,168 | +€134,168 | +80.3% |
| Deferred charges and accrued income | 490/1 | €13,259 | €8,066 | -€5,192 | -39.2% |
| Total equity and liabilities | 10/49 | €706,078 | €731,767 | +€25,688 | +3.6% |
| Equity | 10/15 | €627,803 | €696,755 | +€68,952 | +11.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €615,403 | €684,355 | +€68,952 | +11.2% |
| 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 | €84,200 | €54,730 | -€29,470 | -35.0% |
| Distributable reserves | 133 | €529,343 | €627,765 | +€98,422 | +18.6% |
| Amounts payable | 17/49 | €78,275 | €35,012 | -€43,263 | -55.3% |
| Amounts payable after more than one year | 17 | €31,769 | - | -€31,769 | |
| Financial debts | 170/4 | €31,769 | - | -€31,769 | |
| Amounts payable within one year | 42/48 | €43,232 | €33,554 | -€9,678 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €19,387 | - | -€19,387 | |
| Trade debts | 44 | €8,355 | €14,913 | +€6,558 | +78.5% |
| Suppliers | 440/4 | €8,355 | €14,913 | +€6,558 | +78.5% |
| Taxes, remuneration and social security | 45 | €15,490 | €18,641 | +€3,151 | +20.3% |
| Taxes | 450/3 | €13,090 | €16,241 | +€3,151 | +24.1% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,274 | €1,458 | -€1,817 | -55.5% |
| Non-recurring operating income | 76A | - | €8,080 | +€8,080 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,267 | €60,605 | -€26,662 | -30.6% |
| Other operating charges | 640/8 | €6,841 | €25,207 | +€18,365 | +268.5% |
| Gross operating margin | 9900 | €190,596 | €193,048 | +€2,452 | +1.3% |
| Operating profit (loss) | 9901 | €96,488 | €107,236 | +€10,748 | +11.1% |
| Financial income | 75/76B | €4,417 | €3,761 | -€656 | -14.8% |
| Recurring financial income | 75 | €4,417 | €3,761 | -€656 | -14.8% |
| Financial charges | 65/66B | €3,975 | €1,985 | -€1,990 | -50.1% |
| Recurring financial charges | 65 | €3,975 | €1,985 | -€1,990 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €96,930 | €109,012 | +€12,083 | +12.5% |
| Income taxes | 67/77 | €28,992 | €40,060 | +€11,068 | +38.2% |
| Profit (loss) for the period | 9904 | €67,937 | €68,952 | +€1,014 | +1.5% |
| Transfer from tax-exempt reserves | 789 | - | €31,575 | +€31,575 | |
| Transfer to tax-exempt reserves | 689 | - | €2,105 | +€2,105 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,937 | €98,422 | +€30,484 | +44.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.