DOKTER GUY ORYE: 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 ORYE
Largest movements
- Cash +€36,690
up €36,690 (+56.0%), from €65,544 to €102,234
mainly Other debts (+€66,637) and Net result for the year (+€58,189)
- Current investments +€30,000
up €30,000 (+14.4%), from €207,683 to €237,683
- Receivables within one year -€16,682
down €16,682 (-16.1%), from €103,663 to €86,981
of which Other amounts receivable: -€24,182
- Other debts +€66,637
up €66,637 (+1,333%), from €5,000 to €71,637
- Reserves -€22,654
down €22,654 (-6.9%), from €329,612 to €306,957
- Gross operating margin +€48,598
up €48,598 (+69.6%), from €69,860 to €118,458
- Taxes +€7,953
up €7,953 (+56.5%), from €14,071 to €22,024
- Depreciation -€6,576
down €6,576 (-78.9%), from €8,331 to €1,755
- Staff costs +€3,659
up €3,659 (+16.3%), from €22,421 to €26,080
- Financial charges +€3,461
up €3,461 (+244%), from €1,419 to €4,881
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 | €394,991 | €446,525 | +€51,534 | +13.0% |
| Fixed assets | 21/28 | €14,227 | €12,472 | -€1,755 | -12.3% |
| Tangible fixed assets | 22/27 | €11,127 | €9,372 | -€1,755 | -15.8% |
| Land and buildings | 22 | €1,137 | €569 | -€569 | -50.0% |
| Plant, machinery and equipment | 23 | €1,196 | €1,026 | -€171 | -14.3% |
| Other tangible fixed assets | 26 | €8,793 | €7,778 | -€1,016 | -11.5% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €380,764 | €434,052 | +€53,289 | +14.0% |
| Amounts receivable within one year | 40/41 | €103,663 | €86,981 | -€16,682 | -16.1% |
| Trade receivables | 40 | €75,000 | €82,500 | +€7,500 | +10.0% |
| Other amounts receivable | 41 | €28,663 | €4,481 | -€24,182 | -84.4% |
| Current investments | 50/53 | €207,683 | €237,683 | +€30,000 | +14.4% |
| Cash at bank and in hand | 54/58 | €65,544 | €102,234 | +€36,690 | +56.0% |
| Deferred charges and accrued income | 490/1 | €3,875 | €7,155 | +€3,281 | +84.7% |
| Total equity and liabilities | 10/49 | €394,991 | €446,525 | +€51,534 | +13.0% |
| Equity | 10/15 | €348,212 | €325,557 | -€22,654 | -6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €329,612 | €306,957 | -€22,654 | -6.9% |
| Distributable reserves | 133 | €329,612 | €306,957 | -€22,654 | -6.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €46,779 | €120,967 | +€74,188 | +159% |
| Amounts payable within one year | 42/48 | €24,289 | €94,981 | +€70,693 | +291% |
| Financial debts | 43 | €7,901 | €8,012 | +€111 | +1.4% |
| Credit institutions | 430/8 | €7,901 | €8,012 | +€111 | +1.4% |
| Trade debts | 44 | €6,331 | €5,972 | -€358 | -5.7% |
| Suppliers | 440/4 | €6,331 | €5,972 | -€358 | -5.7% |
| Taxes, remuneration and social security | 45 | €5,057 | €9,360 | +€4,303 | +85.1% |
| Taxes | 450/3 | - | €1,392 | +€1,392 | |
| Remuneration and social security | 454/9 | €5,057 | €7,967 | +€2,911 | +57.6% |
| Other amounts payable | 47/48 | €5,000 | €71,637 | +€66,637 | +1,333% |
| Accrued charges and deferred income | 492/3 | €22,491 | €25,986 | +€3,495 | +15.5% |
| Remuneration, social security and pensions | 62 | €22,421 | €26,080 | +€3,659 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,331 | €1,755 | -€6,576 | -78.9% |
| Other operating charges | 640/8 | €592 | €524 | -€67 | -11.4% |
| Non-recurring operating charges | 66A | - | €5,200 | +€5,200 | |
| Gross operating margin | 9900 | €69,860 | €118,458 | +€48,598 | +69.6% |
| Operating profit (loss) | 9901 | €38,516 | €84,899 | +€46,383 | +120% |
| Financial income | 75/76B | €88 | €195 | +€106 | +120% |
| Recurring financial income | 75 | €88 | €195 | +€106 | +120% |
| Financial charges | 65/66B | €1,419 | €4,881 | +€3,461 | +244% |
| Recurring financial charges | 65 | €1,419 | €4,881 | +€3,461 | +244% |
| Profit (loss) for the period before taxes | 9903 | €37,186 | €80,213 | +€43,028 | +116% |
| Income taxes | 67/77 | €14,071 | €22,024 | +€7,953 | +56.5% |
| Profit (loss) for the period | 9904 | €23,114 | €58,189 | +€35,075 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €23,114 | €58,189 | +€35,075 | +152% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.