DOKTER GILLIS: 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 GILLIS
Largest movements
- Receivables within one year +€139,457
up €139,457 (+1,474%), from €9,460 to €148,918
of which Other amounts receivable: +€137,694
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Tangible fixed assets -€36,056
down €36,056 (-7.7%), from €469,684 to €433,627
of which Furniture and vehicles: -€21,907
- Cash +€16,635
up €16,635 (+13.7%), from €121,195 to €137,830
mainly Net result for the year (+€129,851) and Current investments (+€50,000)
- Reserves +€129,851
up €129,851 (+39.4%), from €329,633 to €459,484
of which Distributable reserves: +€131,710
- Debts after one year -€48,271
down €48,271 (-99.0%), from €48,771 to €500
- Trade debts -€8,911
down €8,911 (-81.1%), from €10,993 to €2,082
- Gross operating margin +€123,891
up €123,891 (+108%), from €114,941 to €238,832
- Taxes +€40,670
up €40,670 (+166%), from €24,540 to €65,209
- Financial income +€5,575
up €5,575 (+1,858,243%), from €0 to €5,575
- Depreciation +€3,704
up €3,704 (+9.1%), from €40,852 to €44,556
- Financial charges -€3,011
down €3,011 (-56.7%), from €5,310 to €2,299
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €653,613 | €722,414 | +€68,801 | +10.5% |
| Fixed assets | 21/28 | €469,684 | €433,627 | -€36,056 | -7.7% |
| Tangible fixed assets | 22/27 | €469,684 | €433,627 | -€36,056 | -7.7% |
| Land and buildings | 22 | €385,296 | €365,537 | -€19,759 | -5.1% |
| Plant, machinery and equipment | 23 | €6,949 | €12,559 | +€5,610 | +80.7% |
| Furniture and vehicles | 24 | €68,538 | €46,631 | -€21,907 | -32.0% |
| Other tangible fixed assets | 26 | €8,900 | €8,900 | = | 0.0% |
| Current assets | 29/58 | €183,929 | €288,787 | +€104,858 | +57.0% |
| Amounts receivable within one year | 40/41 | €9,460 | €148,918 | +€139,457 | +1,474% |
| Trade receivables | 40 | - | €1,764 | +€1,764 | |
| Other amounts receivable | 41 | €9,460 | €147,154 | +€137,694 | +1,455% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €121,195 | €137,830 | +€16,635 | +13.7% |
| Deferred charges and accrued income | 490/1 | €3,274 | €2,040 | -€1,235 | -37.7% |
| Total equity and liabilities | 10/49 | €653,613 | €722,414 | +€68,801 | +10.5% |
| Equity | 10/15 | €544,795 | €674,646 | +€129,851 | +23.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €329,633 | €459,484 | +€129,851 | +39.4% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Tax-exempt reserves | 132 | €18,428 | €18,428 | = | 0.0% |
| Distributable reserves | 133 | €309,346 | €441,056 | +€131,710 | +42.6% |
| Profit (loss) carried forward | 14 | €202,762 | €202,762 | = | 0.0% |
| Amounts payable | 17/49 | €108,818 | €47,769 | -€61,049 | -56.1% |
| Amounts payable after more than one year | 17 | €48,771 | €500 | -€48,271 | -99.0% |
| Financial debts | 170/4 | €48,771 | €500 | -€48,271 | -99.0% |
| Amounts payable within one year | 42/48 | €57,094 | €44,299 | -€12,795 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €18,260 | €13,502 | -€4,758 | -26.1% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €10,993 | €2,082 | -€8,911 | -81.1% |
| Suppliers | 440/4 | €10,993 | €2,082 | -€8,911 | -81.1% |
| Taxes, remuneration and social security | 45 | €27,598 | €28,715 | +€1,116 | +4.0% |
| Taxes | 450/3 | €27,598 | €28,715 | +€1,116 | +4.0% |
| Other amounts payable | 47/48 | €243 | €0 | -€243 | -100% |
| Accrued charges and deferred income | 492/3 | €2,953 | €2,970 | +€16 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,852 | €44,556 | +€3,704 | +9.1% |
| Other operating charges | 640/8 | €2,412 | €2,492 | +€80 | +3.3% |
| Gross operating margin | 9900 | €114,941 | €238,832 | +€123,891 | +108% |
| Operating profit (loss) | 9901 | €71,677 | €191,785 | +€120,108 | +168% |
| Financial income | 75/76B | €0 | €5,575 | +€5,575 | +1,858,243% |
| Recurring financial income | 75 | €0 | €5,575 | +€5,575 | +1,858,243% |
| Financial charges | 65/66B | €5,310 | €2,299 | -€3,011 | -56.7% |
| Recurring financial charges | 65 | €5,310 | €2,299 | -€3,011 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | €66,367 | €195,060 | +€128,693 | +194% |
| Income taxes | 67/77 | €24,540 | €65,209 | +€40,670 | +166% |
| Profit (loss) for the period | 9904 | €41,828 | €129,851 | +€88,023 | +210% |
| Profit (loss) for the period to be appropriated | 9905 | €41,828 | €129,851 | +€88,023 | +210% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.