DOKTER JACOBS PATRICK: what changed
Two fiscal 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 PATRICK
Largest movements
- Cash +€404,824
up €404,824 (+201.2%), from €201,163 to €605,987
mainly Net result for the year (+€266,216) and Other debts (+€200,664)
- Current investments -€110,486
down €110,486 (-17.6%), from €627,482 to €516,996
- Tangible fixed assets -€40,541
down €40,541 (-8.3%), from €490,270 to €449,729
of which Furniture and vehicles: -€21,741
- Other debts +€200,664
up €200,664 (+180.7%), from €111,054 to €311,718
- Reserves +€54,832
up €54,832 (+4.7%), from €1.2m to €1.2m
- Debts after one year -€19,754
down €19,754 (-92.2%), from €21,434 to €1,680
- Gross operating margin +€86,198
up €86,198 (+24.4%), from €352,588 to €438,787
- Taxes +€33,690
up €33,690 (+35.4%), from €95,165 to €128,855
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.
Cash bridge derived
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 | €1,354,644 | €1,604,125 | +€249,480 | +18.4% |
| Fixed assets | 21/28 | €491,755 | €451,214 | -€40,541 | -8.2% |
| Tangible fixed assets | 22/27 | €490,270 | €449,729 | -€40,541 | -8.3% |
| Land and buildings | 22 | €180,721 | €173,686 | -€7,035 | -3.9% |
| Plant, machinery and equipment | 23 | €2,832 | €2,013 | -€819 | -28.9% |
| Furniture and vehicles | 24 | €76,325 | €54,584 | -€21,741 | -28.5% |
| Other tangible fixed assets | 26 | €230,392 | €219,446 | -€10,946 | -4.8% |
| Financial fixed assets | 28 | €1,485 | €1,485 | = | 0.0% |
| Current assets | 29/58 | €862,889 | €1,152,911 | +€290,022 | +33.6% |
| Amounts receivable within one year | 40/41 | €24,528 | €18,593 | -€5,935 | -24.2% |
| Other amounts receivable | 41 | €24,528 | €18,593 | -€5,935 | -24.2% |
| Current investments | 50/53 | €627,482 | €516,996 | -€110,486 | -17.6% |
| Cash at bank and in hand | 54/58 | €201,163 | €605,987 | +€404,824 | +201.2% |
| Deferred charges and accrued income | 490/1 | €9,715 | €11,334 | +€1,619 | +16.7% |
| Total equity and liabilities | 10/49 | €1,354,644 | €1,604,125 | +€249,480 | +18.4% |
| Equity | 10/15 | €1,197,942 | €1,252,775 | +€54,832 | +4.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,178,942 | €1,233,775 | +€54,832 | +4.7% |
| Distributable reserves | 133 | €1,178,942 | €1,233,775 | +€54,832 | +4.7% |
| Amounts payable | 17/49 | €156,702 | €351,350 | +€194,648 | +124.2% |
| Amounts payable after more than one year | 17 | €21,434 | €1,680 | -€19,754 | -92.2% |
| Financial debts | 170/4 | €21,434 | €1,680 | -€19,754 | -92.2% |
| Amounts payable within one year | 42/48 | €135,268 | €349,670 | +€214,402 | +158.5% |
| Current portion of amounts payable after more than one year | 42 | €19,028 | €19,754 | +€726 | +3.8% |
| Trade debts | 44 | €5,186 | €7,321 | +€2,135 | +41.2% |
| Suppliers | 440/4 | €5,186 | €7,321 | +€2,135 | +41.2% |
| Taxes, remuneration and social security | 45 | - | €10,877 | +€10,877 | |
| Taxes | 450/3 | - | €10,877 | +€10,877 | |
| Other amounts payable | 47/48 | €111,054 | €311,718 | +€200,664 | +180.7% |
| Non-recurring operating income | 76A | €6,400 | €6,400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,322 | €45,470 | +€148 | +0.3% |
| Other operating charges | 640/8 | €4,357 | €4,952 | +€595 | +13.6% |
| Gross operating margin | 9900 | €352,588 | €438,787 | +€86,198 | +24.4% |
| Operating profit (loss) | 9901 | €302,910 | €388,365 | +€85,455 | +28.2% |
| Financial income | 75/76B | €7,116 | €8,774 | +€1,658 | +23.3% |
| Recurring financial income | 75 | €7,116 | €8,774 | +€1,658 | +23.3% |
| Financial charges | 65/66B | €3,186 | €2,068 | -€1,117 | -35.1% |
| Recurring financial charges | 65 | €3,186 | €2,068 | -€1,117 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €306,840 | €395,071 | +€88,231 | +28.8% |
| Income taxes | 67/77 | €95,165 | €128,855 | +€33,690 | +35.4% |
| Profit (loss) for the period | 9904 | €211,675 | €266,216 | +€54,541 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €211,675 | €266,216 | +€54,541 | +25.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.