DOKTER J. ROOS: what changed
DOKTER J. ROOS
Largest movements
- Current investments +€27,111
up €27,111 (+17.2%), from €157,778 to €184,888
- Receivables within one year -€18,008
down €18,008 (-45.5%), from €39,583 to €21,575
- Cash +€15,146
up €15,146 (+30.4%), from €49,755 to €64,901
mainly Net result for the year (+€71,536) and Receivables within one year (+€18,008)
- Deferred charges and accrued income +€5,588
up €5,588 (+5.8%), from €96,182 to €101,770
- Reserves +€50,500
up €50,500 (+22.4%), from €225,900 to €276,400
- Other debts -€38,140
down €38,140 (-58.3%), from €65,476 to €27,336
- Accrued charges and deferred income +€16,145
up €16,145 (+70.2%), from €22,987 to €39,131
- Gross operating margin +€14,389
up €14,389 (+16.3%), from €88,505 to €102,894
- Taxes +€4,375
up €4,375 (+18.9%), from €23,187 to €27,562
- Financial charges -€4,369
down €4,369, from €3,285 to -€1,085
- Other operating charges -€2,943
down €2,943 (-88.2%), from €3,336 to €393
- Financial income +€1,063
new in 2025: €1,063
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €356,658 | €384,849 | +€28,191 | +7.9% |
| Fixed assets | 21/28 | €13,360 | €11,714 | -€1,646 | -12.3% |
| Tangible fixed assets | 22/27 | €11,860 | €10,214 | -€1,646 | -13.9% |
| Furniture and vehicles | 24 | €8,218 | €8,393 | +€175 | +2.1% |
| Other tangible fixed assets | 26 | €3,642 | €1,821 | -€1,821 | -50.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €343,298 | €373,135 | +€29,837 | +8.7% |
| Amounts receivable within one year | 40/41 | €39,583 | €21,575 | -€18,008 | -45.5% |
| Other amounts receivable | 41 | €39,583 | €21,575 | -€18,008 | -45.5% |
| Current investments | 50/53 | €157,778 | €184,888 | +€27,111 | +17.2% |
| Cash at bank and in hand | 54/58 | €49,755 | €64,901 | +€15,146 | +30.4% |
| Deferred charges and accrued income | 490/1 | €96,182 | €101,770 | +€5,588 | +5.8% |
| Total equity and liabilities | 10/49 | €356,658 | €384,849 | +€28,191 | +7.9% |
| Equity | 10/15 | €259,646 | €310,182 | +€50,536 | +19.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €225,900 | €276,400 | +€50,500 | +22.4% |
| Distributable reserves | 133 | €225,900 | €276,400 | +€50,500 | +22.4% |
| Profit (loss) carried forward | 14 | €13,746 | €13,782 | +€36 | +0.3% |
| Amounts payable | 17/49 | €97,012 | €74,667 | -€22,345 | -23.0% |
| Amounts payable within one year | 42/48 | €74,026 | €35,536 | -€38,490 | -52.0% |
| Taxes, remuneration and social security | 45 | €8,550 | €8,200 | -€350 | -4.1% |
| Taxes | 450/3 | €8,550 | €8,200 | -€350 | -4.1% |
| Other amounts payable | 47/48 | €65,476 | €27,336 | -€38,140 | -58.3% |
| Accrued charges and deferred income | 492/3 | €22,987 | €39,131 | +€16,145 | +70.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,360 | €4,644 | +€284 | +6.5% |
| Other operating charges | 640/8 | €3,336 | €393 | -€2,943 | -88.2% |
| Non-recurring operating charges | 66A | - | €907 | +€907 | |
| Gross operating margin | 9900 | €88,505 | €102,894 | +€14,389 | +16.3% |
| Operating profit (loss) | 9901 | €80,809 | €96,950 | +€16,141 | +20.0% |
| Financial income | 75/76B | - | €1,063 | +€1,063 | |
| Recurring financial income | 75 | - | €1,063 | +€1,063 | |
| Financial charges | 65/66B | €3,285 | -€1,085 | -€4,369 | |
| Recurring financial charges | 65 | €3,285 | -€1,085 | -€4,369 | |
| Profit (loss) for the period before taxes | 9903 | €77,524 | €99,098 | +€21,573 | +27.8% |
| Income taxes | 67/77 | €23,187 | €27,562 | +€4,375 | +18.9% |
| Profit (loss) for the period | 9904 | €54,337 | €71,536 | +€17,199 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,337 | €71,536 | +€17,199 | +31.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.