DOKTER FOLLEBOUT: 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 FOLLEBOUT
Largest movements
- Cash +€443,106
up €443,106 (+175%), from €252,690 to €695,796
mainly Current investments (+€400,000) and Net result for the year (+€195,725)
- Current investments -€400,000
down €400,000 (-100%), from €400,000 to €0
- Tangible fixed assets -€29,675
down €29,675 (-4.4%), from €670,797 to €641,122
of which Land and buildings: -€25,433
- Reserves +€39,653
up €39,653 (+3.5%), from €1.1m to €1.2m
of which Distributable reserves: +€46,257
- Tax, wage and social debts +€20,147
up €20,147 (+41.4%), from €48,640 to €68,787
of which Taxes: +€20,147
- Debts after one year -€19,298
down €19,298 (-100%), from €19,298 to €0
- Current portion of long-term debt -€15,851
down €15,851 (-45.1%), from €35,149 to €19,298
- Gross operating margin -€38,153
down €38,153 (-10.7%), from €357,117 to €318,964
- Taxes -€10,996
down €10,996 (-11.1%), from €98,959 to €87,963
- Financial income +€5,540
up €5,540 (+110%), from €5,048 to €10,589
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 | €1,338,768 | €1,361,111 | +€22,343 | +1.7% |
| Fixed assets | 21/28 | €671,272 | €641,597 | -€29,675 | -4.4% |
| Tangible fixed assets | 22/27 | €670,797 | €641,122 | -€29,675 | -4.4% |
| Land and buildings | 22 | €637,408 | €611,975 | -€25,433 | -4.0% |
| Plant, machinery and equipment | 23 | €14,862 | €22,358 | +€7,496 | +50.4% |
| Furniture and vehicles | 24 | €18,526 | €6,789 | -€11,737 | -63.4% |
| Financial fixed assets | 28 | €475 | €475 | = | 0.0% |
| Current assets | 29/58 | €667,496 | €719,514 | +€52,018 | +7.8% |
| Amounts receivable within one year | 40/41 | €5,789 | €17,329 | +€11,541 | +199% |
| Other amounts receivable | 41 | €5,789 | €17,329 | +€11,541 | +199% |
| Current investments | 50/53 | €400,000 | €0 | -€400,000 | -100% |
| Cash at bank and in hand | 54/58 | €252,690 | €695,796 | +€443,106 | +175% |
| Deferred charges and accrued income | 490/1 | €9,017 | €6,388 | -€2,629 | -29.2% |
| Total equity and liabilities | 10/49 | €1,338,768 | €1,361,111 | +€22,343 | +1.7% |
| Equity | 10/15 | €1,150,893 | €1,190,546 | +€39,653 | +3.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,127,475 | €1,167,128 | +€39,653 | +3.5% |
| Tax-exempt reserves | 132 | €160,710 | €154,105 | -€6,605 | -4.1% |
| Distributable reserves | 133 | €966,765 | €1,013,022 | +€46,257 | +4.8% |
| Profit (loss) carried forward | 14 | €4,827 | €4,827 | = | 0.0% |
| Provisions and deferred taxes | 16 | €82,753 | €79,352 | -€3,401 | -4.1% |
| Deferred taxes | 168 | €82,753 | €79,352 | -€3,401 | -4.1% |
| Amounts payable | 17/49 | €105,121 | €91,212 | -€13,909 | -13.2% |
| Amounts payable after more than one year | 17 | €19,298 | €0 | -€19,298 | -100% |
| Financial debts | 170/4 | €19,298 | €0 | -€19,298 | -100% |
| Amounts payable within one year | 42/48 | €85,778 | €91,165 | +€5,387 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €35,149 | €19,298 | -€15,851 | -45.1% |
| Trade debts | 44 | €1,387 | €2,478 | +€1,091 | +78.7% |
| Suppliers | 440/4 | €1,387 | €2,478 | +€1,091 | +78.7% |
| Taxes, remuneration and social security | 45 | €48,640 | €68,787 | +€20,147 | +41.4% |
| Taxes | 450/3 | €44,815 | €64,962 | +€20,147 | +45.0% |
| Remuneration and social security | 454/9 | €3,825 | €3,825 | = | 0.0% |
| Other amounts payable | 47/48 | €602 | €602 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €46 | €47 | +€2 | +3.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,287 | €43,313 | +€26 | +0.1% |
| Other operating charges | 640/8 | €3,154 | €4,228 | +€1,074 | +34.0% |
| Gross operating margin | 9900 | €357,117 | €318,964 | -€38,153 | -10.7% |
| Operating profit (loss) | 9901 | €310,675 | €271,423 | -€39,253 | -12.6% |
| Financial income | 75/76B | €5,048 | €10,589 | +€5,540 | +110% |
| Recurring financial income | 75 | €5,048 | €10,589 | +€5,540 | +110% |
| Financial charges | 65/66B | €2,165 | €1,725 | -€440 | -20.3% |
| Recurring financial charges | 65 | €2,165 | €1,725 | -€440 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €313,559 | €280,287 | -€33,272 | -10.6% |
| Transfer from deferred taxes | 780 | €3,401 | €3,401 | = | 0.0% |
| Income taxes | 67/77 | €98,959 | €87,963 | -€10,996 | -11.1% |
| Profit (loss) for the period | 9904 | €218,001 | €195,725 | -€22,276 | -10.2% |
| Transfer from tax-exempt reserves | 789 | €6,605 | €6,605 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €224,605 | €202,329 | -€22,276 | -9.9% |
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.