DOKTER ELKE J.E. DULLERS: what changed
DOKTER ELKE J.E. DULLERS
Largest movements
- Cash -€107,985
down €107,985 (-62.2%), from €173,701 to €65,716
mainly Contributions, distributions and other (-€315,000) and Current investments (-€40,000)
- Current investments +€40,000
up €40,000 (+114%), from €35,000 to €75,000
- Intangible fixed assets -€25,000
down €25,000 (-20.3%), from €123,219 to €98,219
- Deferred charges and accrued income +€17,912
up €17,912 (+166%), from €10,772 to €28,684
- Receivables within one year -€8,706
no longer reported in 2025 (was €8,706)
- Reserves -€166,171
down €166,171 (-53.2%), from €312,601 to €146,430
- Other debts +€111,670
up €111,670 (+1,191%), from €9,373 to €121,043
- Current portion of long-term debt -€11,014
no longer reported in 2025 (was €11,014)
- Accrued charges and deferred income -€5,264
no longer reported in 2025 (was €5,264)
- Tax, wage and social debts -€4,520
down €4,520 (-47.3%), from €9,564 to €5,044
- Depreciation -€15,838
down €15,838 (-35.5%), from €44,580 to €28,742
- Financial income +€12,319
up €12,319 (+832%), from €1,480 to €13,799
- Taxes +€6,619
up €6,619 (+17.9%), from €36,932 to €43,551
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €353,915 | €277,944 | -€75,971 | -21.5% |
| Fixed assets | 21/28 | €125,736 | €108,544 | -€17,192 | -13.7% |
| Intangible fixed assets | 21 | €123,219 | €98,219 | -€25,000 | -20.3% |
| Tangible fixed assets | 22/27 | €2,517 | €10,325 | +€7,808 | +310% |
| Plant, machinery and equipment | 23 | €1,725 | €2,013 | +€288 | +16.7% |
| Furniture and vehicles | 24 | €792 | €8,312 | +€7,520 | +949% |
| Current assets | 29/58 | €228,179 | €169,400 | -€58,779 | -25.8% |
| Amounts receivable within one year | 40/41 | €8,706 | - | -€8,706 | |
| Other amounts receivable | 41 | €8,706 | - | -€8,706 | |
| Current investments | 50/53 | €35,000 | €75,000 | +€40,000 | +114% |
| Cash at bank and in hand | 54/58 | €173,701 | €65,716 | -€107,985 | -62.2% |
| Deferred charges and accrued income | 490/1 | €10,772 | €28,684 | +€17,912 | +166% |
| Total equity and liabilities | 10/49 | €353,915 | €277,944 | -€75,971 | -21.5% |
| Equity | 10/15 | €317,601 | €151,430 | -€166,171 | -52.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €312,601 | €146,430 | -€166,171 | -53.2% |
| Distributable reserves | 133 | €312,601 | €146,430 | -€166,171 | -53.2% |
| Amounts payable | 17/49 | €36,314 | €126,514 | +€90,200 | +248% |
| Amounts payable within one year | 42/48 | €31,050 | €126,514 | +€95,464 | +307% |
| Current portion of amounts payable after more than one year | 42 | €11,014 | - | -€11,014 | |
| Trade debts | 44 | €1,099 | €427 | -€672 | -61.1% |
| Suppliers | 440/4 | €1,099 | €427 | -€672 | -61.1% |
| Taxes, remuneration and social security | 45 | €9,564 | €5,044 | -€4,520 | -47.3% |
| Taxes | 450/3 | €9,564 | €5,044 | -€4,520 | -47.3% |
| Other amounts payable | 47/48 | €9,373 | €121,043 | +€111,670 | +1,191% |
| Accrued charges and deferred income | 492/3 | €5,264 | - | -€5,264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,580 | €28,742 | -€15,838 | -35.5% |
| Other operating charges | 640/8 | €1,855 | €852 | -€1,003 | -54.1% |
| Gross operating margin | 9900 | €208,500 | €208,377 | -€123 | -0.1% |
| Operating profit (loss) | 9901 | €162,065 | €178,783 | +€16,718 | +10.3% |
| Financial income | 75/76B | €1,480 | €13,799 | +€12,319 | +832% |
| Recurring financial income | 75 | €1,480 | €13,799 | +€12,319 | +832% |
| Financial charges | 65/66B | €324 | €202 | -€122 | -37.7% |
| Recurring financial charges | 65 | €324 | €202 | -€122 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €163,221 | €192,380 | +€29,159 | +17.9% |
| Income taxes | 67/77 | €36,932 | €43,551 | +€6,619 | +17.9% |
| Profit (loss) for the period | 9904 | €126,289 | €148,829 | +€22,540 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €126,289 | €148,829 | +€22,540 | +17.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.