DOKTER GEVERS: 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 GEVERS
Largest movements
- Current investments +€336,614
up €336,614 (+19.3%), from €1.7m to €2.1m
- Deferred charges and accrued income +€49,490
up €49,490 (+166.3%), from €29,762 to €79,252
- Cash +€46,637
up €46,637 (+24.0%), from €194,339 to €240,976
mainly Net result for the year (+€370,821) and Depreciation (+€36,701)
- Tangible fixed assets -€36,701
down €36,701 (-38.5%), from €95,328 to €58,626
of which Furniture and vehicles: -€23,097
- Receivables within one year -€35,765
down €35,765 (-75.4%), from €47,463 to €11,698
of which Trade receivables: -€43,826
- Reserves +€370,821
up €370,821 (+20.1%), from €1.8m to €2.2m
- Gross operating margin -€56,465
down €56,465 (-8.8%), from €643,922 to €587,457
- Financial income -€43,622
down €43,622 (-79.5%), from €54,878 to €11,256
- Taxes -€29,369
down €29,369 (-14.4%), from €204,646 to €175,277
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.
Cash bridge derived
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 | €2,109,884 | €2,470,159 | +€360,275 | +17.1% |
| Fixed assets | 21/28 | €95,328 | €58,626 | -€36,701 | -38.5% |
| Tangible fixed assets | 22/27 | €95,328 | €58,626 | -€36,701 | -38.5% |
| Plant, machinery and equipment | 23 | €52,047 | €38,442 | -€13,604 | -26.1% |
| Furniture and vehicles | 24 | €43,281 | €20,184 | -€23,097 | -53.4% |
| Current assets | 29/58 | €2,014,556 | €2,411,532 | +€396,976 | +19.7% |
| Amounts receivable within one year | 40/41 | €47,463 | €11,698 | -€35,765 | -75.4% |
| Trade receivables | 40 | €47,463 | €3,637 | -€43,826 | -92.3% |
| Other amounts receivable | 41 | - | €8,061 | +€8,061 | |
| Current investments | 50/53 | €1,742,993 | €2,079,607 | +€336,614 | +19.3% |
| Cash at bank and in hand | 54/58 | €194,339 | €240,976 | +€46,637 | +24.0% |
| Deferred charges and accrued income | 490/1 | €29,762 | €79,252 | +€49,490 | +166.3% |
| Total equity and liabilities | 10/49 | €2,109,884 | €2,470,159 | +€360,275 | +17.1% |
| Equity | 10/15 | €1,846,930 | €2,217,751 | +€370,821 | +20.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,840,730 | €2,211,551 | +€370,821 | +20.1% |
| Distributable reserves | 133 | €1,840,730 | €2,211,551 | +€370,821 | +20.1% |
| Amounts payable | 17/49 | €262,954 | €252,408 | -€10,546 | -4.0% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Other amounts payable | 178/9 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €51,726 | €42,496 | -€9,230 | -17.8% |
| Trade debts | 44 | €1,174 | €4,811 | +€3,637 | +309.9% |
| Suppliers | 440/4 | €1,174 | €4,811 | +€3,637 | +309.9% |
| Taxes, remuneration and social security | 45 | €22,545 | €4,248 | -€18,297 | -81.2% |
| Taxes | 450/3 | €22,545 | €4,248 | -€18,297 | -81.2% |
| Other amounts payable | 47/48 | €28,008 | €33,437 | +€5,430 | +19.4% |
| Accrued charges and deferred income | 492/3 | €11,228 | €9,912 | -€1,316 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,173 | €36,701 | +€528 | +1.5% |
| Other operating charges | 640/8 | €536 | €1,677 | +€1,141 | +212.7% |
| Gross operating margin | 9900 | €643,922 | €587,457 | -€56,465 | -8.8% |
| Operating profit (loss) | 9901 | €607,212 | €549,079 | -€58,133 | -9.6% |
| Financial income | 75/76B | €54,878 | €11,256 | -€43,622 | -79.5% |
| Recurring financial income | 75 | €54,878 | €11,256 | -€43,622 | -79.5% |
| Financial charges | 65/66B | €16,114 | €14,237 | -€1,878 | -11.7% |
| Recurring financial charges | 65 | €16,114 | €14,237 | -€1,878 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €645,976 | €546,098 | -€99,877 | -15.5% |
| Income taxes | 67/77 | €204,646 | €175,277 | -€29,369 | -14.4% |
| Profit (loss) for the period | 9904 | €441,330 | €370,821 | -€70,508 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €441,330 | €370,821 | -€70,508 | -16.0% |
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 9 October 2026 via checked.be.