DOKTER ELARBI: 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 ELARBI
Largest movements
- Receivables within one year +€142,945
up €142,945 (+13.7%), from €1.0m to €1.2m
- Cash +€27,113
up €27,113 (+496%), from €5,464 to €32,577
mainly Net result for the year (+€139,681) and Tax, wage and social debts (+€27,422)
- Reserves +€139,681
up €139,681 (+18.3%), from €764,915 to €904,596
- Tax, wage and social debts +€27,422
up €27,422 (+136%), from €20,165 to €47,586
of which Taxes: +€43,530
- Gross operating margin -€46,952
down €46,952 (-17.8%), from €263,094 to €216,143
- Staff costs -€7,376
down €7,376 (-12.4%), from €59,400 to €52,024
- Financial income +€2,827
up €2,827 (+4.9%), from €57,561 to €60,388
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 | €1,060,661 | €1,226,328 | +€165,667 | +15.6% |
| Fixed assets | 21/28 | €12,995 | €8,604 | -€4,391 | -33.8% |
| Tangible fixed assets | 22/27 | €10,195 | €5,804 | -€4,391 | -43.1% |
| Plant, machinery and equipment | 23 | €8,612 | €4,976 | -€3,637 | -42.2% |
| Furniture and vehicles | 24 | €1,582 | €828 | -€754 | -47.7% |
| Financial fixed assets | 28 | €2,800 | €2,800 | = | 0.0% |
| Current assets | 29/58 | €1,047,666 | €1,217,724 | +€170,058 | +16.2% |
| Amounts receivable within one year | 40/41 | €1,042,202 | €1,185,147 | +€142,945 | +13.7% |
| Other amounts receivable | 41 | €1,042,202 | €1,185,147 | +€142,945 | +13.7% |
| Cash at bank and in hand | 54/58 | €5,464 | €32,577 | +€27,113 | +496% |
| Total equity and liabilities | 10/49 | €1,060,661 | €1,226,328 | +€165,667 | +15.6% |
| Equity | 10/15 | €1,017,951 | €1,157,632 | +€139,681 | +13.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €764,915 | €904,596 | +€139,681 | +18.3% |
| Distributable reserves | 133 | €764,915 | €904,596 | +€139,681 | +18.3% |
| Profit (loss) carried forward | 14 | €240,636 | €240,636 | = | 0.0% |
| Amounts payable | 17/49 | €42,710 | €68,696 | +€25,986 | +60.8% |
| Amounts payable within one year | 42/48 | €42,710 | €68,696 | +€25,986 | +60.8% |
| Current portion of amounts payable after more than one year | 42 | €6,496 | €2,992 | -€3,504 | -53.9% |
| Financial debts | 43 | €15,882 | €16,144 | +€261 | +1.6% |
| Credit institutions | 430/8 | €15,882 | €16,144 | +€261 | +1.6% |
| Trade debts | 44 | €167 | €1,974 | +€1,807 | +1,079% |
| Suppliers | 440/4 | €167 | €1,974 | +€1,807 | +1,079% |
| Taxes, remuneration and social security | 45 | €20,165 | €47,586 | +€27,422 | +136% |
| Taxes | 450/3 | - | €43,530 | +€43,530 | |
| Remuneration and social security | 454/9 | €20,165 | €4,056 | -€16,108 | -79.9% |
| Remuneration, social security and pensions | 62 | €59,400 | €52,024 | -€7,376 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,217 | €4,391 | -€826 | -15.8% |
| Other operating charges | 640/8 | €4,238 | €2,688 | -€1,550 | -36.6% |
| Gross operating margin | 9900 | €263,094 | €216,143 | -€46,952 | -17.8% |
| Operating profit (loss) | 9901 | €194,240 | €157,040 | -€37,200 | -19.2% |
| Financial income | 75/76B | €57,561 | €60,388 | +€2,827 | +4.9% |
| Recurring financial income | 75 | €57,561 | €60,388 | +€2,827 | +4.9% |
| Financial charges | 65/66B | €1,857 | €3,471 | +€1,614 | +86.9% |
| Recurring financial charges | 65 | €1,857 | €3,471 | +€1,614 | +86.9% |
| Profit (loss) for the period before taxes | 9903 | €249,944 | €213,957 | -€35,987 | -14.4% |
| Income taxes | 67/77 | €75,412 | €74,276 | -€1,137 | -1.5% |
| Profit (loss) for the period | 9904 | €174,532 | €139,681 | -€34,850 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €174,532 | €139,681 | -€34,850 | -20.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.