DOKTER EVELIEN DE DECKER: 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 DE DECKER
Largest movements
- Tangible fixed assets -€26,687
down €26,687 (-8.4%), from €319,556 to €292,869
- Cash -€24,505
down €24,505 (-63.0%), from €38,915 to €14,410
mainly Contributions, distributions and other (-€129,412) and Debts after one year (-€25,346)
- Current investments +€6,228
up €6,228 (+12.7%), from €49,076 to €55,304
- Profit (loss) carried forward -€45,491
down €45,491 (-42.9%), from €106,163 to €60,672
- Debts after one year -€25,346
down €25,346 (-9.1%), from €277,107 to €251,761
- Other debts +€14,641
up €14,641 (+4,484%), from €327 to €14,967
- Tax, wage and social debts +€6,477
up €6,477 (+223%), from €2,900 to €9,377
- Gross operating margin +€45,343
up €45,343 (+45.1%), from €100,530 to €145,873
- Taxes +€10,120
up €10,120 (+78.3%), from €12,919 to €23,038
- Financial charges -€1,460
down €1,460 (-12.5%), from €11,714 to €10,254
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 | €414,598 | €366,510 | -€48,089 | -11.6% |
| Fixed assets | 21/28 | €319,556 | €292,869 | -€26,687 | -8.4% |
| Tangible fixed assets | 22/27 | €319,556 | €292,869 | -€26,687 | -8.4% |
| Land and buildings | 22 | €244,483 | €235,608 | -€8,875 | -3.6% |
| Plant, machinery and equipment | 23 | €8,509 | €6,105 | -€2,404 | -28.3% |
| Furniture and vehicles | 24 | €19,538 | €10,292 | -€9,246 | -47.3% |
| Other tangible fixed assets | 26 | €47,026 | €40,865 | -€6,161 | -13.1% |
| Current assets | 29/58 | €95,043 | €73,640 | -€21,402 | -22.5% |
| Amounts receivable within one year | 40/41 | €3,194 | - | -€3,194 | |
| Other amounts receivable | 41 | €3,194 | - | -€3,194 | |
| Current investments | 50/53 | €49,076 | €55,304 | +€6,228 | +12.7% |
| Cash at bank and in hand | 54/58 | €38,915 | €14,410 | -€24,505 | -63.0% |
| Deferred charges and accrued income | 490/1 | €3,858 | €3,926 | +€69 | +1.8% |
| Total equity and liabilities | 10/49 | €414,598 | €366,510 | -€48,089 | -11.6% |
| Equity | 10/15 | €109,163 | €63,672 | -€45,491 | -41.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,163 | €60,672 | -€45,491 | -42.9% |
| Amounts payable | 17/49 | €305,436 | €302,838 | -€2,598 | -0.9% |
| Amounts payable after more than one year | 17 | €277,107 | €251,761 | -€25,346 | -9.1% |
| Financial debts | 170/4 | €277,107 | €251,761 | -€25,346 | -9.1% |
| Amounts payable within one year | 42/48 | €28,328 | €51,077 | +€22,749 | +80.3% |
| Current portion of amounts payable after more than one year | 42 | €24,639 | €25,346 | +€708 | +2.9% |
| Trade debts | 44 | €463 | €1,386 | +€923 | +199% |
| Suppliers | 440/4 | €463 | €1,386 | +€923 | +199% |
| Taxes, remuneration and social security | 45 | €2,900 | €9,377 | +€6,477 | +223% |
| Taxes | 450/3 | €2,900 | €9,377 | +€6,477 | +223% |
| Other amounts payable | 47/48 | €327 | €14,967 | +€14,641 | +4,484% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,542 | €27,686 | -€857 | -3.0% |
| Other operating charges | 640/8 | €965 | €1,778 | +€813 | +84.3% |
| Gross operating margin | 9900 | €100,530 | €145,873 | +€45,343 | +45.1% |
| Operating profit (loss) | 9901 | €71,023 | €116,409 | +€45,386 | +63.9% |
| Financial income | 75/76B | €94 | €804 | +€710 | +753% |
| Recurring financial income | 75 | €94 | €804 | +€710 | +753% |
| Financial charges | 65/66B | €11,714 | €10,254 | -€1,460 | -12.5% |
| Recurring financial charges | 65 | €11,714 | €10,254 | -€1,460 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €59,403 | €106,959 | +€47,556 | +80.1% |
| Income taxes | 67/77 | €12,919 | €23,038 | +€10,120 | +78.3% |
| Profit (loss) for the period | 9904 | €46,484 | €83,921 | +€37,437 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,484 | €83,921 | +€37,437 | +80.5% |
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 24 October 2026 via checked.be.