DOKTER GUY DEBROCK: 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 GUY DEBROCK
Largest movements
- Current investments -€109,462
down €109,462 (-16.4%), from €668,330 to €558,868
- Cash -€95,931
down €95,931 (-42.8%), from €224,040 to €128,109
mainly Contributions, distributions and other (-€464,150) and Receivables within one year (-€35,811)
- Receivables within one year +€35,811
up €35,811, from €0 to €35,811
of which Other amounts receivable: +€35,811
- Reserves -€201,150
down €201,150 (-17.4%), from €1.2m to €956,260
- Tax, wage and social debts +€39,581
up €39,581 (+84.6%), from €46,765 to €86,346
- Financial income +€24,010
up €24,010 (+224%), from €10,699 to €34,709
- Gross operating margin -€7,069
down €7,069 (-1.8%), from €388,924 to €381,855
- Taxes +€4,494
up €4,494 (+3.7%), from €119,968 to €124,462
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 | €1,249,954 | €1,083,755 | -€166,198 | -13.3% |
| Fixed assets | 21/28 | €230,897 | €230,459 | -€438 | -0.2% |
| Tangible fixed assets | 22/27 | €230,897 | €230,459 | -€438 | -0.2% |
| Land and buildings | 22 | €185,490 | €195,363 | +€9,873 | +5.3% |
| Plant, machinery and equipment | 23 | €3,505 | €3,143 | -€361 | -10.3% |
| Furniture and vehicles | 24 | €41,902 | €31,952 | -€9,950 | -23.7% |
| Current assets | 29/58 | €1,019,057 | €853,297 | -€165,760 | -16.3% |
| Amounts receivable within one year | 40/41 | €0 | €35,811 | +€35,811 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €35,811 | +€35,811 | |
| Current investments | 50/53 | €668,330 | €558,868 | -€109,462 | -16.4% |
| Cash at bank and in hand | 54/58 | €224,040 | €128,109 | -€95,931 | -42.8% |
| Deferred charges and accrued income | 490/1 | €126,686 | €130,509 | +€3,823 | +3.0% |
| Total equity and liabilities | 10/49 | €1,249,954 | €1,083,755 | -€166,198 | -13.3% |
| Equity | 10/15 | €1,170,548 | €969,417 | -€201,131 | -17.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,157,410 | €956,260 | -€201,150 | -17.4% |
| Distributable reserves | 133 | €1,157,410 | €956,260 | -€201,150 | -17.4% |
| Profit (loss) carried forward | 14 | €738 | €757 | +€19 | +2.6% |
| Amounts payable | 17/49 | €79,406 | €114,338 | +€34,932 | +44.0% |
| Amounts payable within one year | 42/48 | €79,406 | €114,338 | +€34,932 | +44.0% |
| Financial debts | 43 | €23,665 | €26,914 | +€3,249 | +13.7% |
| Credit institutions | 430/8 | €23,665 | €26,914 | +€3,249 | +13.7% |
| Trade debts | 44 | €2,068 | €1,079 | -€989 | -47.8% |
| Suppliers | 440/4 | €2,068 | €1,079 | -€989 | -47.8% |
| Taxes, remuneration and social security | 45 | €46,765 | €86,346 | +€39,581 | +84.6% |
| Taxes | 450/3 | €46,765 | €86,346 | +€39,581 | +84.6% |
| Other amounts payable | 47/48 | €6,908 | €0 | -€6,908 | -100% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,408 | €22,546 | +€1,138 | +5.3% |
| Other operating charges | 640/8 | €2,924 | €3,664 | +€740 | +25.3% |
| Gross operating margin | 9900 | €388,924 | €381,855 | -€7,069 | -1.8% |
| Operating profit (loss) | 9901 | €364,592 | €355,645 | -€8,947 | -2.5% |
| Financial income | 75/76B | €10,699 | €34,709 | +€24,010 | +224% |
| Recurring financial income | 75 | €10,699 | €34,709 | +€24,010 | +224% |
| Financial charges | 65/66B | €3,811 | €2,873 | -€938 | -24.6% |
| Recurring financial charges | 65 | €3,811 | €2,873 | -€938 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €371,480 | €387,481 | +€16,001 | +4.3% |
| Income taxes | 67/77 | €119,968 | €124,462 | +€4,494 | +3.7% |
| Profit (loss) for the period | 9904 | €251,512 | €263,019 | +€11,507 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €251,512 | €263,019 | +€11,507 | +4.6% |
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 27 October 2026 via checked.be.