DOKTER JAN DE DECKER: 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 JAN DE DECKER
Largest movements
- Deferred charges and accrued income -€223,879
down €223,879 (-74.7%), from €299,885 to €76,006
- Receivables within one year +€202,660
up €202,660 (+17,310%), from €1,171 to €203,830
of which Other amounts receivable: +€202,660
- Current investments +€153,380
up €153,380 (+6.1%), from €2.5m to €2.7m
- Cash +€89,201
up €89,201 (+59.2%), from €150,703 to €239,904
mainly Net result for the year (+€410,420) and Deferred charges and accrued income (+€223,879)
- Reserves +€410,420
up €410,420 (+16.2%), from €2.5m to €2.9m
- Other debts -€209,380
down €209,380 (-99.5%), from €210,484 to €1,104
- Gross operating margin -€56,516
down €56,516 (-9.6%), from €591,219 to €534,703
- Financial income -€34,869
down €34,869 (-32.5%), from €107,432 to €72,562
- Taxes -€25,097
down €25,097 (-12.0%), from €209,512 to €184,415
- Financial charges +€7,811
up €7,811 (+1,062%), from €735 to €8,546
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 | €2,991,295 | €3,210,284 | +€218,989 | +7.3% |
| Fixed assets | 21/28 | €5,660 | €3,288 | -€2,372 | -41.9% |
| Tangible fixed assets | 22/27 | €5,660 | €3,288 | -€2,372 | -41.9% |
| Furniture and vehicles | 24 | €5,660 | €3,288 | -€2,372 | -41.9% |
| Current assets | 29/58 | €2,985,635 | €3,206,996 | +€221,361 | +7.4% |
| Amounts receivable within one year | 40/41 | €1,171 | €203,830 | +€202,660 | +17,310% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,171 | €203,830 | +€202,660 | +17,310% |
| Current investments | 50/53 | €2,533,876 | €2,687,256 | +€153,380 | +6.1% |
| Cash at bank and in hand | 54/58 | €150,703 | €239,904 | +€89,201 | +59.2% |
| Deferred charges and accrued income | 490/1 | €299,885 | €76,006 | -€223,879 | -74.7% |
| Total equity and liabilities | 10/49 | €2,991,295 | €3,210,284 | +€218,989 | +7.3% |
| Equity | 10/15 | €2,772,024 | €3,182,444 | +€410,420 | +14.8% |
| Contributions | 10/11 | €234,154 | €234,154 | = | 0.0% |
| Reserves | 13 | €2,537,870 | €2,948,290 | +€410,420 | +16.2% |
| Distributable reserves | 133 | €2,537,870 | €2,948,290 | +€410,420 | +16.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €219,271 | €27,840 | -€191,431 | -87.3% |
| Amounts payable within one year | 42/48 | €210,993 | €8,047 | -€202,946 | -96.2% |
| Trade debts | 44 | €509 | €1,912 | +€1,403 | +276% |
| Suppliers | 440/4 | €509 | €1,912 | +€1,403 | +276% |
| Taxes, remuneration and social security | 45 | €0 | €5,031 | +€5,031 | |
| Taxes | 450/3 | €0 | €2,288 | +€2,288 | |
| Remuneration and social security | 454/9 | - | €2,744 | +€2,744 | |
| Other amounts payable | 47/48 | €210,484 | €1,104 | -€209,380 | -99.5% |
| Accrued charges and deferred income | 492/3 | €8,278 | €19,793 | +€11,515 | +139% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,218 | €2,372 | +€154 | +6.9% |
| Other operating charges | 640/8 | €1,378 | €1,512 | +€135 | +9.8% |
| Gross operating margin | 9900 | €591,219 | €534,703 | -€56,516 | -9.6% |
| Operating profit (loss) | 9901 | €587,623 | €530,819 | -€56,805 | -9.7% |
| Financial income | 75/76B | €107,432 | €72,562 | -€34,869 | -32.5% |
| Recurring financial income | 75 | €107,432 | €72,562 | -€34,869 | -32.5% |
| Financial charges | 65/66B | €735 | €8,546 | +€7,811 | +1,062% |
| Recurring financial charges | 65 | €735 | €8,546 | +€7,811 | +1,062% |
| Profit (loss) for the period before taxes | 9903 | €694,319 | €594,835 | -€99,485 | -14.3% |
| Income taxes | 67/77 | €209,512 | €184,415 | -€25,097 | -12.0% |
| Profit (loss) for the period | 9904 | €484,807 | €410,420 | -€74,387 | -15.3% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €484,807 | €410,420 | -€74,387 | -15.3% |
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 13 October 2026 via checked.be.