DOKTER JACOBS NADIA: 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 JACOBS NADIA
Largest movements
- Cash +€27,674
up €27,674 (+3.3%), from €826,500 to €854,175
mainly Net result for the year (+€376,042) and Tax, wage and social debts (+€32,718)
- Other debts -€177,367
down €177,367 (-97.0%), from €182,810 to €5,443
- Reserves +€151,310
up €151,310 (+18.5%), from €817,754 to €969,064
of which Distributable reserves: +€153,480
- Tax, wage and social debts +€32,718
up €32,718 (+76.3%), from €42,890 to €75,608
of which Taxes: +€31,998
- Gross operating margin +€53,191
up €53,191 (+10.6%), from €501,738 to €554,930
- Taxes +€31,303
up €31,303 (+22.6%), from €138,797 to €170,100
- Financial charges +€6,555
up €6,555 (+1,630%), from €402 to €6,957
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 | €1,062,321 | €1,074,326 | +€12,006 | +1.1% |
| Fixed assets | 21/28 | €8,124 | €78 | -€8,046 | -99.0% |
| Tangible fixed assets | 22/27 | €8,124 | €78 | -€8,046 | -99.0% |
| Furniture and vehicles | 24 | €8,124 | €78 | -€8,046 | -99.0% |
| Current assets | 29/58 | €1,054,197 | €1,074,248 | +€20,052 | +1.9% |
| Amounts receivable within one year | 40/41 | €66,922 | €63,863 | -€3,059 | -4.6% |
| Trade receivables | 40 | €43,189 | €63,863 | +€20,674 | +47.9% |
| Other amounts receivable | 41 | €23,733 | - | -€23,733 | |
| Current investments | 50/53 | €152,813 | €152,813 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €826,500 | €854,175 | +€27,674 | +3.3% |
| Deferred charges and accrued income | 490/1 | €7,962 | €3,398 | -€4,564 | -57.3% |
| Total equity and liabilities | 10/49 | €1,062,321 | €1,074,326 | +€12,006 | +1.1% |
| Equity | 10/15 | €832,134 | €983,444 | +€151,310 | +18.2% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Contributions outside capital | 11 | €14,260 | €14,260 | = | 0.0% |
| Other | 1109/19 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €817,754 | €969,064 | +€151,310 | +18.5% |
| Tax-exempt reserves | 132 | €2,170 | - | -€2,170 | |
| Distributable reserves | 133 | €815,584 | €969,064 | +€153,480 | +18.8% |
| Profit (loss) carried forward | 14 | €120 | €120 | = | 0.0% |
| Provisions and deferred taxes | 16 | €723 | - | -€723 | |
| Deferred taxes | 168 | €723 | - | -€723 | |
| Amounts payable | 17/49 | €229,464 | €90,883 | -€138,581 | -60.4% |
| Amounts payable within one year | 42/48 | €226,923 | €81,793 | -€145,130 | -64.0% |
| Trade debts | 44 | €1,223 | €742 | -€481 | -39.3% |
| Suppliers | 440/4 | €1,223 | €742 | -€481 | -39.3% |
| Taxes, remuneration and social security | 45 | €42,890 | €75,608 | +€32,718 | +76.3% |
| Taxes | 450/3 | €37,310 | €69,308 | +€31,998 | +85.8% |
| Remuneration and social security | 454/9 | €5,580 | €6,300 | +€720 | +12.9% |
| Other amounts payable | 47/48 | €182,810 | €5,443 | -€177,367 | -97.0% |
| Accrued charges and deferred income | 492/3 | €2,541 | €9,090 | +€6,549 | +258% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,046 | €8,046 | = | 0.0% |
| Other operating charges | 640/8 | €1,147 | €1,149 | +€2 | +0.2% |
| Gross operating margin | 9900 | €501,738 | €554,930 | +€53,191 | +10.6% |
| Operating profit (loss) | 9901 | €492,545 | €545,734 | +€53,189 | +10.8% |
| Financial income | 75/76B | €6,625 | €6,642 | +€17 | +0.3% |
| Recurring financial income | 75 | €6,625 | €6,642 | +€17 | +0.3% |
| Financial charges | 65/66B | €402 | €6,957 | +€6,555 | +1,630% |
| Recurring financial charges | 65 | €402 | €6,957 | +€6,555 | +1,630% |
| Profit (loss) for the period before taxes | 9903 | €498,768 | €545,419 | +€46,652 | +9.4% |
| Transfer from deferred taxes | 780 | €723 | €723 | = | 0.0% |
| Income taxes | 67/77 | €138,797 | €170,100 | +€31,303 | +22.6% |
| Profit (loss) for the period | 9904 | €360,694 | €376,042 | +€15,348 | +4.3% |
| Transfer from tax-exempt reserves | 789 | €2,170 | €2,170 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €362,864 | €378,212 | +€15,348 | +4.2% |
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 26 October 2026 via checked.be.