DOKTER ERIC VANDEPUTTE: 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 ERIC VANDEPUTTE
Largest movements
- Cash +€50,248
up €50,248 (+17.9%), from €281,031 to €331,279
mainly Net result for the year (+€139,159) and Other debts (+€122,987)
- Tangible fixed assets -€15,650
down €15,650 (-4.6%), from €342,035 to €326,385
of which Land and buildings: -€24,750
- Receivables within one year +€13,518
up €13,518 (+22.9%), from €59,134 to €72,652
of which Trade receivables: +€12,518
- Other debts +€122,987
up €122,987 (+111%), from €110,748 to €233,735
- Reserves -€56,801
down €56,801 (-7.9%), from €718,018 to €661,217
- Current portion of long-term debt -€32,352
down €32,352 (-100%), from €32,352 to €0
- Tax, wage and social debts +€11,236
up €11,236 (+379%), from €2,962 to €14,198
- Gross operating margin +€37,591
up €37,591 (+15.3%), from €246,125 to €283,716
- Taxes +€12,933
up €12,933 (+24.6%), from €52,563 to €65,495
- Staff costs +€6,143
up €6,143 (+42.1%), from €14,584 to €20,727
- Depreciation -€6,025
down €6,025 (-10.2%), from €59,318 to €53,293
- Other operating charges -€3,482
down €3,482 (-32.4%), from €10,746 to €7,264
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 | €887,690 | €932,408 | +€44,718 | +5.0% |
| Fixed assets | 21/28 | €342,035 | €326,385 | -€15,650 | -4.6% |
| Tangible fixed assets | 22/27 | €342,035 | €326,385 | -€15,650 | -4.6% |
| Land and buildings | 22 | €162,507 | €137,757 | -€24,750 | -15.2% |
| Furniture and vehicles | 24 | €24,150 | €46,301 | +€22,152 | +91.7% |
| Other tangible fixed assets | 26 | €155,379 | €142,327 | -€13,052 | -8.4% |
| Current assets | 29/58 | €545,654 | €606,022 | +€60,368 | +11.1% |
| Amounts receivable after more than one year | 29 | €1,800 | €800 | -€1,000 | -55.6% |
| Other amounts receivable | 291 | €1,800 | €800 | -€1,000 | -55.6% |
| Amounts receivable within one year | 40/41 | €59,134 | €72,652 | +€13,518 | +22.9% |
| Trade receivables | 40 | €56,734 | €69,252 | +€12,518 | +22.1% |
| Other amounts receivable | 41 | €2,400 | €3,400 | +€1,000 | +41.7% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €281,031 | €331,279 | +€50,248 | +17.9% |
| Deferred charges and accrued income | 490/1 | €3,689 | €1,291 | -€2,398 | -65.0% |
| Total equity and liabilities | 10/49 | €887,690 | €932,408 | +€44,718 | +5.0% |
| Equity | 10/15 | €730,418 | €673,617 | -€56,801 | -7.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €718,018 | €661,217 | -€56,801 | -7.9% |
| Distributable reserves | 133 | €718,018 | €661,217 | -€56,801 | -7.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €157,272 | €258,791 | +€101,519 | +64.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €152,459 | €254,714 | +€102,255 | +67.1% |
| Current portion of amounts payable after more than one year | 42 | €32,352 | €0 | -€32,352 | -100% |
| Trade debts | 44 | €6,397 | €6,781 | +€384 | +6.0% |
| Suppliers | 440/4 | €6,397 | €6,781 | +€384 | +6.0% |
| Taxes, remuneration and social security | 45 | €2,962 | €14,198 | +€11,236 | +379% |
| Taxes | 450/3 | €2,962 | €14,198 | +€11,236 | +379% |
| Other amounts payable | 47/48 | €110,748 | €233,735 | +€122,987 | +111% |
| Accrued charges and deferred income | 492/3 | €4,812 | €4,076 | -€736 | -15.3% |
| Non-recurring operating income | 76A | - | €4,170 | +€4,170 | |
| Remuneration, social security and pensions | 62 | €14,584 | €20,727 | +€6,143 | +42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,318 | €53,293 | -€6,025 | -10.2% |
| Other operating charges | 640/8 | €10,746 | €7,264 | -€3,482 | -32.4% |
| Gross operating margin | 9900 | €246,125 | €283,716 | +€37,591 | +15.3% |
| Operating profit (loss) | 9901 | €161,476 | €202,431 | +€40,955 | +25.4% |
| Financial income | 75/76B | €7,055 | €5,463 | -€1,591 | -22.6% |
| Recurring financial income | 75 | €7,055 | €5,463 | -€1,591 | -22.6% |
| Financial charges | 65/66B | €3,799 | €3,240 | -€560 | -14.7% |
| Recurring financial charges | 65 | €3,799 | €3,240 | -€560 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €164,731 | €204,654 | +€39,923 | +24.2% |
| Income taxes | 67/77 | €52,563 | €65,495 | +€12,933 | +24.6% |
| Profit (loss) for the period | 9904 | €112,169 | €139,159 | +€26,990 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €112,169 | €139,159 | +€26,990 | +24.1% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.