DOKTER HANI ADEL: 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 HANI ADEL
Largest movements
- Cash +€80,905
up €80,905 (+60.0%), from €134,741 to €215,646
mainly Net result for the year (+€87,533) and Other debts (+€70,654)
- Receivables within one year -€16,417
down €16,417 (-24.3%), from €67,522 to €51,105
of which Other amounts receivable: -€14,871
- Tangible fixed assets -€15,716
down €15,716 (-10.5%), from €149,872 to €134,156
of which Land and buildings: -€13,088
- Other debts +€70,654
up €70,654 (+303%), from €23,297 to €93,951
- Debts after one year -€16,245
down €16,245 (-17.8%), from €91,143 to €74,898
- Reserves -€6,418
down €6,418 (-3.2%), from €199,709 to €193,291
- Gross operating margin +€22,449
up €22,449 (+17.0%), from €132,121 to €154,570
- Depreciation -€8,497
down €8,497 (-33.1%), from €25,699 to €17,202
- Taxes +€7,980
up €7,980 (+29.1%), from €27,437 to €35,417
- Financial charges -€2,787
down €2,787 (-34.0%), from €8,197 to €5,410
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 | €354,950 | €402,932 | +€47,982 | +13.5% |
| Fixed assets | 21/28 | €149,962 | €134,246 | -€15,716 | -10.5% |
| Tangible fixed assets | 22/27 | €149,872 | €134,156 | -€15,716 | -10.5% |
| Land and buildings | 22 | €140,193 | €127,105 | -€13,088 | -9.3% |
| Plant, machinery and equipment | 23 | €5,573 | €4,212 | -€1,362 | -24.4% |
| Furniture and vehicles | 24 | €4,105 | €2,839 | -€1,266 | -30.8% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €204,987 | €268,686 | +€63,698 | +31.1% |
| Amounts receivable within one year | 40/41 | €67,522 | €51,105 | -€16,417 | -24.3% |
| Trade receivables | 40 | €4,046 | €2,500 | -€1,546 | -38.2% |
| Other amounts receivable | 41 | €63,476 | €48,605 | -€14,871 | -23.4% |
| Cash at bank and in hand | 54/58 | €134,741 | €215,646 | +€80,905 | +60.0% |
| Deferred charges and accrued income | 490/1 | €2,724 | €1,934 | -€790 | -29.0% |
| Total equity and liabilities | 10/49 | €354,950 | €402,932 | +€47,982 | +13.5% |
| Equity | 10/15 | €212,109 | €205,691 | -€6,418 | -3.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €199,709 | €193,291 | -€6,418 | -3.2% |
| Distributable reserves | 133 | €199,709 | €193,291 | -€6,418 | -3.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €142,841 | €197,241 | +€54,400 | +38.1% |
| Amounts payable after more than one year | 17 | €91,143 | €74,898 | -€16,245 | -17.8% |
| Financial debts | 170/4 | €91,143 | €74,898 | -€16,245 | -17.8% |
| Amounts payable within one year | 42/48 | €50,995 | €122,189 | +€71,193 | +140% |
| Current portion of amounts payable after more than one year | 42 | €15,640 | €16,245 | +€605 | +3.9% |
| Trade debts | 44 | €2,121 | €1,576 | -€546 | -25.7% |
| Suppliers | 440/4 | €2,121 | €1,576 | -€546 | -25.7% |
| Taxes, remuneration and social security | 45 | €9,937 | €10,417 | +€480 | +4.8% |
| Taxes | 450/3 | €9,937 | €10,417 | +€480 | +4.8% |
| Other amounts payable | 47/48 | €23,297 | €93,951 | +€70,654 | +303% |
| Accrued charges and deferred income | 492/3 | €703 | €155 | -€548 | -78.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,699 | €17,202 | -€8,497 | -33.1% |
| Other operating charges | 640/8 | €1,913 | €2,018 | +€105 | +5.5% |
| Non-recurring operating charges | 66A | - | €7,500 | +€7,500 | |
| Gross operating margin | 9900 | €132,121 | €154,570 | +€22,449 | +17.0% |
| Operating profit (loss) | 9901 | €104,509 | €127,849 | +€23,340 | +22.3% |
| Financial income | 75/76B | €1,885 | €510 | -€1,375 | -72.9% |
| Recurring financial income | 75 | €1,885 | €510 | -€1,375 | -72.9% |
| Financial charges | 65/66B | €8,197 | €5,410 | -€2,787 | -34.0% |
| Recurring financial charges | 65 | €8,197 | €5,410 | -€2,787 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €98,197 | €122,950 | +€24,753 | +25.2% |
| Income taxes | 67/77 | €27,437 | €35,417 | +€7,980 | +29.1% |
| Profit (loss) for the period | 9904 | €70,760 | €87,533 | +€16,773 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,760 | €87,533 | +€16,773 | +23.7% |
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 23 October 2026 via checked.be.