Dokter Heintz: 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 Heintz
Largest movements
- Cash +€64,781
up €64,781 (+340%), from €19,077 to €83,858
mainly Net result for the year (+€170,556) and Other debts (+€120,619)
- Receivables within one year -€49,562
down €49,562 (-57.7%), from €85,822 to €36,260
of which Other amounts receivable: -€29,020
- Reserves -€148,081
down €148,081 (-100%), from €148,081 to €0
- Other debts +€120,619
up €120,619 (+63.9%), from €188,886 to €309,505
- Debts after one year +€75,000
up €75,000 (+500%), from €15,000 to €90,000
- Advances received -€31,154
down €31,154 (-100%), from €31,154 to €0
- Accrued charges and deferred income -€7,603
down €7,603 (-100%), from €7,603 to €0
- Gross operating margin +€28,425
up €28,425 (+14.6%), from €195,191 to €223,616
- Taxes +€11,212
up €11,212 (+26.2%), from €42,771 to €53,983
- Financial charges -€7,611
down €7,611 (-91.3%), from €8,337 to €726
- Other operating charges -€5,005
down €5,005 (-90.7%), from €5,519 to €514
- Financial income +€4,185
up €4,185 (+20.5%), from €20,433 to €24,618
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 | €407,073 | €421,831 | +€14,758 | +3.6% |
| Current assets | 29/58 | €407,073 | €421,831 | +€14,758 | +3.6% |
| Amounts receivable after more than one year | 29 | €270,000 | €270,000 | = | 0.0% |
| Other amounts receivable | 291 | €270,000 | €270,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €85,822 | €36,260 | -€49,562 | -57.7% |
| Trade receivables | 40 | €48,910 | €28,368 | -€20,542 | -42.0% |
| Other amounts receivable | 41 | €36,912 | €7,892 | -€29,020 | -78.6% |
| Cash at bank and in hand | 54/58 | €19,077 | €83,858 | +€64,781 | +340% |
| Deferred charges and accrued income | 490/1 | €32,174 | €31,713 | -€460 | -1.4% |
| Total equity and liabilities | 10/49 | €407,073 | €421,831 | +€14,758 | +3.6% |
| Equity | 10/15 | €153,081 | €5,000 | -€148,081 | -96.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €148,081 | €0 | -€148,081 | -100% |
| Distributable reserves | 133 | €148,081 | €0 | -€148,081 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €253,991 | €416,831 | +€162,840 | +64.1% |
| Amounts payable after more than one year | 17 | €15,000 | €90,000 | +€75,000 | +500% |
| Financial debts | 170/4 | €15,000 | €90,000 | +€75,000 | +500% |
| Amounts payable within one year | 42/48 | €231,388 | €326,831 | +€95,443 | +41.2% |
| Trade debts | 44 | €7,351 | €9,454 | +€2,103 | +28.6% |
| Suppliers | 440/4 | €7,351 | €9,454 | +€2,103 | +28.6% |
| Advances received on contracts in progress | 46 | €31,154 | €0 | -€31,154 | -100% |
| Taxes, remuneration and social security | 45 | €3,997 | €7,872 | +€3,875 | +97.0% |
| Taxes | 450/3 | €0 | €3,983 | +€3,983 | |
| Remuneration and social security | 454/9 | €3,997 | €3,889 | -€108 | -2.7% |
| Other amounts payable | 47/48 | €188,886 | €309,505 | +€120,619 | +63.9% |
| Accrued charges and deferred income | 492/3 | €7,603 | €0 | -€7,603 | -100% |
| Remuneration, social security and pensions | 62 | €21,745 | €22,455 | +€710 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €5,519 | €514 | -€5,005 | -90.7% |
| Gross operating margin | 9900 | €195,191 | €223,616 | +€28,425 | +14.6% |
| Operating profit (loss) | 9901 | €167,927 | €200,647 | +€32,720 | +19.5% |
| Financial income | 75/76B | €20,433 | €24,618 | +€4,185 | +20.5% |
| Recurring financial income | 75 | €20,433 | €24,618 | +€4,185 | +20.5% |
| Financial charges | 65/66B | €8,337 | €726 | -€7,611 | -91.3% |
| Recurring financial charges | 65 | €8,337 | €726 | -€7,611 | -91.3% |
| Profit (loss) for the period before taxes | 9903 | €180,023 | €224,539 | +€44,516 | +24.7% |
| Income taxes | 67/77 | €42,771 | €53,983 | +€11,212 | +26.2% |
| Profit (loss) for the period | 9904 | €137,252 | €170,556 | +€33,304 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €137,252 | €170,556 | +€33,304 | +24.3% |
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 22 October 2026 via checked.be.