DOKTER ELS LINSKENS: 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 ELS LINSKENS
Largest movements
- Intangible fixed assets -€19,500
down €19,500 (-20.0%), from €97,500 to €78,000
- Receivables within one year -€18,217
down €18,217 (-65.4%), from €27,850 to €9,633
- Deferred charges and accrued income +€16,810
up €16,810 (+308%), from €5,464 to €22,274
- Reserves -€99,128
down €99,128 (-100%), from €99,128 to €0
- Other debts +€67,966
up €67,966 (+55.0%), from €123,601 to €191,567
- Trade debts +€8,287
up €8,287 (+2,368%), from €350 to €8,637
- Gross operating margin -€4,231
down €4,231 (-2.9%), from €148,270 to €144,039
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 | €242,561 | €219,212 | -€23,349 | -9.6% |
| Fixed assets | 21/28 | €102,485 | €81,467 | -€21,018 | -20.5% |
| Intangible fixed assets | 21 | €97,500 | €78,000 | -€19,500 | -20.0% |
| Tangible fixed assets | 22/27 | €4,985 | €3,467 | -€1,518 | -30.5% |
| Furniture and vehicles | 24 | €3,104 | €2,291 | -€813 | -26.2% |
| Other tangible fixed assets | 26 | €1,882 | €1,176 | -€706 | -37.5% |
| Current assets | 29/58 | €140,075 | €137,745 | -€2,330 | -1.7% |
| Amounts receivable within one year | 40/41 | €27,850 | €9,633 | -€18,217 | -65.4% |
| Other amounts receivable | 41 | €27,850 | €9,633 | -€18,217 | -65.4% |
| Cash at bank and in hand | 54/58 | €106,762 | €105,838 | -€924 | -0.9% |
| Deferred charges and accrued income | 490/1 | €5,464 | €22,274 | +€16,810 | +308% |
| Total equity and liabilities | 10/49 | €242,561 | €219,212 | -€23,349 | -9.6% |
| Equity | 10/15 | €109,128 | €10,000 | -€99,128 | -90.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €99,128 | €0 | -€99,128 | -100% |
| Distributable reserves | 133 | €99,128 | €0 | -€99,128 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €133,433 | €209,212 | +€75,779 | +56.8% |
| Amounts payable within one year | 42/48 | €133,045 | €209,212 | +€76,167 | +57.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €6,770 | €6,743 | -€27 | -0.4% |
| Credit institutions | 430/8 | €6,770 | €6,743 | -€27 | -0.4% |
| Trade debts | 44 | €350 | €8,637 | +€8,287 | +2,368% |
| Suppliers | 440/4 | €350 | €8,637 | +€8,287 | +2,368% |
| Taxes, remuneration and social security | 45 | €2,325 | €2,265 | -€60 | -2.6% |
| Taxes | 450/3 | €2,325 | €2,265 | -€60 | -2.6% |
| Other amounts payable | 47/48 | €123,601 | €191,567 | +€67,966 | +55.0% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,991 | €22,372 | -€619 | -2.7% |
| Other operating charges | 640/8 | €877 | €1,023 | +€146 | +16.6% |
| Gross operating margin | 9900 | €148,270 | €144,039 | -€4,231 | -2.9% |
| Operating profit (loss) | 9901 | €124,401 | €120,644 | -€3,757 | -3.0% |
| Financial income | 75/76B | €683 | €406 | -€277 | -40.5% |
| Recurring financial income | 75 | €683 | €406 | -€277 | -40.5% |
| Financial charges | 65/66B | €5,321 | €4,361 | -€960 | -18.0% |
| Recurring financial charges | 65 | €5,321 | €4,361 | -€960 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €119,763 | €116,689 | -€3,074 | -2.6% |
| Income taxes | 67/77 | €25,718 | €24,976 | -€742 | -2.9% |
| Profit (loss) for the period | 9904 | €94,045 | €91,713 | -€2,331 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €94,045 | €91,713 | -€2,331 | -2.5% |
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 26 October 2026 via checked.be.