Dokter Jeff Koerber: what changed
Dokter Jeff Koerber
Largest movements
- Receivables within one year +€187,557
up €187,557 (+37.6%), from €498,376 to €685,933
of which Other amounts receivable: +€126,071
- Cash -€156,721
down €156,721 (-31.8%), from €492,981 to €336,260
mainly Contributions, distributions and other (-€198,616) and Receivables within one year (-€187,557)
- Tangible fixed assets -€156,626
down €156,626 (-13.1%), from €1.2m to €1.0m
of which Land and buildings: -€84,870
- Current investments +€96,000
up €96,000 (+42.1%), from €228,000 to €324,000
- Other debts +€105,824
up €105,824 (+114%), from €92,792 to €198,616
- Debts after one year -€82,416
down €82,416 (-38.9%), from €211,978 to €129,562
- Tax, wage and social debts -€57,275
down €57,275 (-34.1%), from €167,769 to €110,493
- Reserves +€51,006
up €51,006 (+2.8%), from €1.8m to €1.9m
- Gross operating margin -€464,551
down €464,551 (-40.1%), from €1.2m to €694,756
- Taxes -€98,271
down €98,271 (-37.7%), from €260,493 to €162,222
- Staff costs -€32,923
down €32,923 (-19.5%), from €168,718 to €135,795
- Other operating charges -€15,040
down €15,040 (-63.9%), from €23,542 to €8,502
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 | €2,413,547 | €2,391,506 | -€22,041 | -0.9% |
| Fixed assets | 21/28 | €1,194,190 | €1,037,564 | -€156,626 | -13.1% |
| Tangible fixed assets | 22/27 | €1,194,190 | €1,037,564 | -€156,626 | -13.1% |
| Land and buildings | 22 | €891,834 | €806,964 | -€84,870 | -9.5% |
| Plant, machinery and equipment | 23 | €174,554 | €153,967 | -€20,587 | -11.8% |
| Furniture and vehicles | 24 | €127,802 | €76,633 | -€51,169 | -40.0% |
| Current assets | 29/58 | €1,219,357 | €1,353,942 | +€134,585 | +11.0% |
| Amounts receivable within one year | 40/41 | €498,376 | €685,933 | +€187,557 | +37.6% |
| Trade receivables | 40 | €111,018 | €172,505 | +€61,487 | +55.4% |
| Other amounts receivable | 41 | €387,357 | €513,428 | +€126,071 | +32.5% |
| Current investments | 50/53 | €228,000 | €324,000 | +€96,000 | +42.1% |
| Cash at bank and in hand | 54/58 | €492,981 | €336,260 | -€156,721 | -31.8% |
| Deferred charges and accrued income | 490/1 | €0 | €7,749 | +€7,749 | |
| Total equity and liabilities | 10/49 | €2,413,547 | €2,391,506 | -€22,041 | -0.9% |
| Equity | 10/15 | €1,801,882 | €1,852,888 | +€51,006 | +2.8% |
| Reserves | 13 | €1,801,882 | €1,852,888 | +€51,006 | +2.8% |
| Distributable reserves | 133 | €1,801,882 | €1,852,888 | +€51,006 | +2.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €611,665 | €538,618 | -€73,047 | -11.9% |
| Amounts payable after more than one year | 17 | €211,978 | €129,562 | -€82,416 | -38.9% |
| Financial debts | 170/4 | €211,978 | €129,562 | -€82,416 | -38.9% |
| Amounts payable within one year | 42/48 | €399,687 | €409,056 | +€9,369 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €105,023 | €82,416 | -€22,607 | -21.5% |
| Trade debts | 44 | €34,103 | €17,531 | -€16,573 | -48.6% |
| Suppliers | 440/4 | €34,103 | €17,531 | -€16,573 | -48.6% |
| Taxes, remuneration and social security | 45 | €167,769 | €110,493 | -€57,275 | -34.1% |
| Taxes | 450/3 | €167,769 | €110,493 | -€57,275 | -34.1% |
| Other amounts payable | 47/48 | €92,792 | €198,616 | +€105,824 | +114% |
| Remuneration, social security and pensions | 62 | €168,718 | €135,795 | -€32,923 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €154,822 | €155,521 | +€698 | +0.5% |
| Other operating charges | 640/8 | €23,542 | €8,502 | -€15,040 | -63.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,159,306 | €694,756 | -€464,551 | -40.1% |
| Operating profit (loss) | 9901 | €812,224 | €394,938 | -€417,287 | -51.4% |
| Financial income | 75/76B | €19,189 | €23,192 | +€4,003 | +20.9% |
| Recurring financial income | 75 | €19,189 | €23,192 | +€4,003 | +20.9% |
| Financial charges | 65/66B | €9,604 | €6,286 | -€3,318 | -34.5% |
| Recurring financial charges | 65 | €9,604 | €6,286 | -€3,318 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €821,810 | €411,844 | -€409,965 | -49.9% |
| Income taxes | 67/77 | €260,493 | €162,222 | -€98,271 | -37.7% |
| Profit (loss) for the period | 9904 | €561,316 | €249,622 | -€311,694 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €561,316 | €249,622 | -€311,694 | -55.5% |
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 3 November 2026 via checked.be.