DOKTER GERMONPRE JAN: what changed
DOKTER GERMONPRE JAN
Largest movements
- Cash -€143,130
down €143,130 (-24.2%), from €590,447 to €447,317
mainly Contributions, distributions and other (-€132,983) and Investment in fixed assets (net) (-€127,779)
- Receivables within one year +€28,976
up €28,976 (+18.1%), from €160,360 to €189,335
of which Other amounts receivable: +€19,584
- Tangible fixed assets +€24,144
up €24,144 (+1.7%), from €1.4m to €1.5m
of which Land and buildings: +€26,554
- Reserves +€600,989
up €600,989 (+67.0%), from €897,176 to €1.5m
of which Distributable reserves: +€600,989
- Profit (loss) carried forward -€598,459
down €598,459 (-100%), from €598,459 to €0
- Debts after one year -€82,230
down €82,230 (-17.0%), from €483,397 to €401,167
- Financial income +€27,205
up €27,205 (+6,127%), from €444 to €27,649
- Depreciation +€6,488
up €6,488 (+6.7%), from €97,146 to €103,634
- Taxes +€4,119
up €4,119 (+7.5%), from €54,592 to €58,710
- Gross operating margin -€3,033
down €3,033 (-1.0%), from €294,218 to €291,185
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,203,036 | €2,113,424 | -€89,612 | -4.1% |
| Fixed assets | 21/28 | €1,445,106 | €1,469,250 | +€24,144 | +1.7% |
| Tangible fixed assets | 22/27 | €1,445,106 | €1,469,250 | +€24,144 | +1.7% |
| Land and buildings | 22 | €1,439,858 | €1,466,412 | +€26,554 | +1.8% |
| Furniture and vehicles | 24 | €5,248 | €2,838 | -€2,410 | -45.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €757,930 | €644,173 | -€113,756 | -15.0% |
| Amounts receivable within one year | 40/41 | €160,360 | €189,335 | +€28,976 | +18.1% |
| Trade receivables | 40 | €160,360 | €169,751 | +€9,392 | +5.9% |
| Other amounts receivable | 41 | €0 | €19,584 | +€19,584 | |
| Current investments | 50/53 | €3,064 | €3,064 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €590,447 | €447,317 | -€143,130 | -24.2% |
| Deferred charges and accrued income | 490/1 | €4,059 | €4,457 | +€398 | +9.8% |
| Total equity and liabilities | 10/49 | €2,203,036 | €2,113,424 | -€89,612 | -4.1% |
| Equity | 10/15 | €1,514,235 | €1,516,765 | +€2,530 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €897,176 | €1,498,165 | +€600,989 | +67.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €897,176 | €1,498,165 | +€600,989 | +67.0% |
| Profit (loss) carried forward | 14 | €598,459 | €0 | -€598,459 | -100% |
| Amounts payable | 17/49 | €688,801 | €596,658 | -€92,142 | -13.4% |
| Amounts payable after more than one year | 17 | €483,397 | €401,167 | -€82,230 | -17.0% |
| Financial debts | 170/4 | €483,397 | €401,167 | -€82,230 | -17.0% |
| Amounts payable within one year | 42/48 | €205,403 | €195,491 | -€9,912 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €84,953 | €82,230 | -€2,723 | -3.2% |
| Financial debts | 43 | €12,500 | €17,500 | +€5,000 | +40.0% |
| Credit institutions | 430/8 | €12,500 | €17,500 | +€5,000 | +40.0% |
| Trade debts | 44 | €12,517 | €4,309 | -€8,208 | -65.6% |
| Suppliers | 440/4 | €12,517 | €4,309 | -€8,208 | -65.6% |
| Taxes, remuneration and social security | 45 | €21,949 | €21,707 | -€243 | -1.1% |
| Taxes | 450/3 | €16,949 | €16,707 | -€243 | -1.4% |
| Remuneration and social security | 454/9 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 47/48 | €73,485 | €69,745 | -€3,739 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,146 | €103,634 | +€6,488 | +6.7% |
| Other operating charges | 640/8 | €6,108 | €5,267 | -€842 | -13.8% |
| Gross operating margin | 9900 | €294,218 | €291,185 | -€3,033 | -1.0% |
| Operating profit (loss) | 9901 | €190,964 | €182,284 | -€8,679 | -4.5% |
| Financial income | 75/76B | €444 | €27,649 | +€27,205 | +6,127% |
| Recurring financial income | 75 | €444 | €27,649 | +€27,205 | +6,127% |
| Financial charges | 65/66B | €14,452 | €15,710 | +€1,258 | +8.7% |
| Recurring financial charges | 65 | €14,452 | €15,710 | +€1,258 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €176,956 | €194,223 | +€17,268 | +9.8% |
| Income taxes | 67/77 | €54,592 | €58,710 | +€4,119 | +7.5% |
| Profit (loss) for the period | 9904 | €122,364 | €135,513 | +€13,149 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €122,364 | €135,513 | +€13,149 | +10.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.