DOKTER EVELIEN BARTELS: 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 EVELIEN BARTELS
Largest movements
- Cash -€48,314
down €48,314 (-49.8%), from €97,018 to €48,704
mainly Contributions, distributions and other (-€70,000) and Other debts (-€25,500)
- Receivables within one year -€8,961
down €8,961 (-57.9%), from €15,464 to €6,503
of which Trade receivables: -€4,500
- Tangible fixed assets -€5,762
down €5,762 (-7.4%), from €78,373 to €72,610
of which Leasing and similar rights: -€16,105
- Other debts -€25,500
down €25,500 (-30.0%), from €85,000 to €59,500
- Reserves -€17,137
down €17,137 (-81.1%), from €21,128 to €3,990
- Debts after one year -€15,721
down €15,721 (-36.0%), from €43,614 to €27,892
- Tax, wage and social debts -€3,983
down €3,983 (-26.1%), from €15,253 to €11,270
- Gross operating margin -€32,796
down €32,796 (-26.6%), from €123,484 to €90,689
- Taxes -€6,305
down €6,305 (-31.1%), from €20,271 to €13,967
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 | €192,455 | €129,887 | -€62,567 | -32.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €78,373 | €72,610 | -€5,762 | -7.4% |
| Tangible fixed assets | 22/27 | €78,373 | €72,610 | -€5,762 | -7.4% |
| Land and buildings | 22 | €12,841 | €10,905 | -€1,936 | -15.1% |
| Plant, machinery and equipment | 23 | €1,878 | €15,624 | +€13,746 | +732% |
| Furniture and vehicles | 24 | €6,604 | €5,136 | -€1,467 | -22.2% |
| Leasing and similar rights | 25 | €57,050 | €40,945 | -€16,105 | -28.2% |
| Current assets | 29/58 | €114,082 | €57,277 | -€56,805 | -49.8% |
| Amounts receivable within one year | 40/41 | €15,464 | €6,503 | -€8,961 | -57.9% |
| Trade receivables | 40 | €9,747 | €5,247 | -€4,500 | -46.2% |
| Other amounts receivable | 41 | €5,717 | €1,256 | -€4,461 | -78.0% |
| Cash at bank and in hand | 54/58 | €97,018 | €48,704 | -€48,314 | -49.8% |
| Deferred charges and accrued income | 490/1 | €1,601 | €2,070 | +€469 | +29.3% |
| Total equity and liabilities | 10/49 | €192,455 | €129,887 | -€62,567 | -32.5% |
| Equity | 10/15 | €31,128 | €13,990 | -€17,137 | -55.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €21,128 | €3,990 | -€17,137 | -81.1% |
| Distributable reserves | 133 | €21,128 | €3,990 | -€17,137 | -81.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €161,327 | €115,897 | -€45,430 | -28.2% |
| Amounts payable after more than one year | 17 | €43,614 | €27,892 | -€15,721 | -36.0% |
| Financial debts | 170/4 | €43,614 | €27,892 | -€15,721 | -36.0% |
| Amounts payable within one year | 42/48 | €117,713 | €88,005 | -€29,709 | -25.2% |
| Current portion of amounts payable after more than one year | 42 | €15,164 | €15,721 | +€557 | +3.7% |
| Trade debts | 44 | €2,296 | €1,513 | -€783 | -34.1% |
| Suppliers | 440/4 | €2,296 | €1,513 | -€783 | -34.1% |
| Taxes, remuneration and social security | 45 | €15,253 | €11,270 | -€3,983 | -26.1% |
| Taxes | 450/3 | €15,253 | €11,270 | -€3,983 | -26.1% |
| Other amounts payable | 47/48 | €85,000 | €59,500 | -€25,500 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,520 | €21,129 | +€609 | +3.0% |
| Other operating charges | 640/8 | €1,199 | €565 | -€634 | -52.9% |
| Gross operating margin | 9900 | €123,484 | €90,689 | -€32,796 | -26.6% |
| Operating profit (loss) | 9901 | €101,766 | €68,995 | -€32,770 | -32.2% |
| Financial charges | 65/66B | €2,551 | €2,166 | -€386 | -15.1% |
| Recurring financial charges | 65 | €2,551 | €2,166 | -€386 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €99,214 | €66,829 | -€32,385 | -32.6% |
| Income taxes | 67/77 | €20,271 | €13,967 | -€6,305 | -31.1% |
| Profit (loss) for the period | 9904 | €78,943 | €52,863 | -€26,080 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,943 | €52,863 | -€26,080 | -33.0% |
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 16 October 2026 via checked.be.