DOKTER INGE COOLS: 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 INGE COOLS
Largest movements
- Receivables within one year +€38,799
up €38,799 (+57.1%), from €67,986 to €106,785
of which Trade receivables: +€49,337
- Tangible fixed assets +€6,877
up €6,877 (+164%), from €4,194 to €11,071
of which Furniture and vehicles: +€6,706
- Cash +€5,154
up €5,154 (+10.8%), from €47,651 to €52,805
mainly Net result for the year (+€128,579) and Other debts (+€114,861)
- Other debts +€114,861
up €114,861 (+626%), from €18,348 to €133,208
- Reserves -€95,363
down €95,363 (-100%), from €95,363 to €0
- Tax, wage and social debts +€31,329
up €31,329 (+1,331%), from €2,354 to €33,683
- Gross operating margin +€48,825
up €48,825 (+39.6%), from €123,285 to €172,110
- Taxes +€11,387
up €11,387 (+43.5%), from €26,167 to €37,554
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 | €119,831 | €170,661 | +€50,830 | +42.4% |
| Fixed assets | 21/28 | €4,194 | €11,071 | +€6,877 | +164% |
| Tangible fixed assets | 22/27 | €4,194 | €11,071 | +€6,877 | +164% |
| Plant, machinery and equipment | 23 | €2,725 | €2,416 | -€309 | -11.3% |
| Furniture and vehicles | 24 | €1,470 | €8,175 | +€6,706 | +456% |
| Assets under construction and advance payments | 27 | - | €480 | +€480 | |
| Current assets | 29/58 | €115,637 | €159,590 | +€43,953 | +38.0% |
| Amounts receivable within one year | 40/41 | €67,986 | €106,785 | +€38,799 | +57.1% |
| Trade receivables | 40 | €57,448 | €106,785 | +€49,337 | +85.9% |
| Other amounts receivable | 41 | €10,538 | €0 | -€10,538 | -100% |
| Cash at bank and in hand | 54/58 | €47,651 | €52,805 | +€5,154 | +10.8% |
| Total equity and liabilities | 10/49 | €119,831 | €170,661 | +€50,830 | +42.4% |
| Equity | 10/15 | €97,863 | €2,500 | -€95,363 | -97.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €95,363 | €0 | -€95,363 | -100% |
| Distributable reserves | 133 | €95,363 | €0 | -€95,363 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,969 | €168,161 | +€146,192 | +665% |
| Amounts payable within one year | 42/48 | €21,969 | €168,161 | +€146,192 | +665% |
| Trade debts | 44 | €1,267 | €1,270 | +€3 | +0.2% |
| Suppliers | 440/4 | €1,267 | €1,270 | +€3 | +0.2% |
| Taxes, remuneration and social security | 45 | €2,354 | €33,683 | +€31,329 | +1,331% |
| Taxes | 450/3 | €2,354 | €33,683 | +€31,329 | +1,331% |
| Other amounts payable | 47/48 | €18,348 | €133,208 | +€114,861 | +626% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,003 | €1,556 | +€554 | +55.2% |
| Other operating charges | 640/8 | €623 | €2,127 | +€1,504 | +241% |
| Gross operating margin | 9900 | €123,285 | €172,110 | +€48,825 | +39.6% |
| Operating profit (loss) | 9901 | €121,659 | €168,426 | +€46,768 | +38.4% |
| Financial income | 75/76B | €538 | €0 | -€538 | -100% |
| Recurring financial income | 75 | €538 | €0 | -€538 | -100% |
| Financial charges | 65/66B | €667 | €2,293 | +€1,626 | +244% |
| Recurring financial charges | 65 | €667 | €2,293 | +€1,626 | +244% |
| Profit (loss) for the period before taxes | 9903 | €121,530 | €166,133 | +€44,603 | +36.7% |
| Income taxes | 67/77 | €26,167 | €37,554 | +€11,387 | +43.5% |
| Profit (loss) for the period | 9904 | €95,363 | €128,579 | +€33,216 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €95,363 | €128,579 | +€33,216 | +34.8% |
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 17 October 2026 via checked.be.