Dokter Jessia Dever: 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 Jessia Dever
Largest movements
- Cash +€505,772
up €505,772 (+239%), from €212,047 to €717,819
mainly Net result for the year (+€268,881) and Current investments (+€250,000)
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Deferred charges and accrued income +€20,542
up €20,542 (+24.6%), from €83,345 to €103,887
- Tangible fixed assets -€15,320
down €15,320 (-37.0%), from €41,388 to €26,068
of which Leasing and similar rights: -€13,922
- Receivables within one year +€14,619
up €14,619 (+122%), from €11,936 to €26,556
- Reserves +€268,881
up €268,881 (+63.9%), from €420,478 to €689,360
- Tax, wage and social debts +€20,533
up €20,533 (+15.4%), from €133,756 to €154,289
- Debts after one year -€14,261
down €14,261 (-56.4%), from €25,271 to €11,009
- Gross operating margin +€68,522
up €68,522 (+22.9%), from €299,289 to €367,811
- Taxes +€19,325
up €19,325 (+28.0%), from €68,905 to €88,230
- Financial income +€9,956
up €9,956 (+2,147%), from €464 to €10,420
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 | €598,716 | €874,329 | +€275,613 | +46.0% |
| Fixed assets | 21/28 | €41,388 | €26,068 | -€15,320 | -37.0% |
| Tangible fixed assets | 22/27 | €41,388 | €26,068 | -€15,320 | -37.0% |
| Plant, machinery and equipment | 23 | €537 | - | -€537 | |
| Furniture and vehicles | 24 | €2,824 | €1,962 | -€862 | -30.5% |
| Leasing and similar rights | 25 | €38,028 | €24,106 | -€13,922 | -36.6% |
| Current assets | 29/58 | €557,328 | €848,262 | +€290,933 | +52.2% |
| Amounts receivable within one year | 40/41 | €11,936 | €26,556 | +€14,619 | +122% |
| Other amounts receivable | 41 | €11,936 | €26,556 | +€14,619 | +122% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €212,047 | €717,819 | +€505,772 | +239% |
| Deferred charges and accrued income | 490/1 | €83,345 | €103,887 | +€20,542 | +24.6% |
| Total equity and liabilities | 10/49 | €598,716 | €874,329 | +€275,613 | +46.0% |
| Equity | 10/15 | €425,478 | €694,360 | +€268,881 | +63.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €420,478 | €689,360 | +€268,881 | +63.9% |
| Distributable reserves | 133 | €420,478 | €689,360 | +€268,881 | +63.9% |
| Amounts payable | 17/49 | €173,238 | €179,970 | +€6,732 | +3.9% |
| Amounts payable after more than one year | 17 | €25,271 | €11,009 | -€14,261 | -56.4% |
| Financial debts | 170/4 | €25,271 | €11,009 | -€14,261 | -56.4% |
| Amounts payable within one year | 42/48 | €147,967 | €168,960 | +€20,993 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €13,798 | €13,091 | -€707 | -5.1% |
| Trade debts | 44 | €414 | €1,581 | +€1,167 | +282% |
| Suppliers | 440/4 | €414 | €1,581 | +€1,167 | +282% |
| Taxes, remuneration and social security | 45 | €133,756 | €154,289 | +€20,533 | +15.4% |
| Taxes | 450/3 | €133,756 | €154,289 | +€20,533 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,313 | €15,320 | +€7 | 0.0% |
| Other operating charges | 640/8 | €3,292 | €4,521 | +€1,228 | +37.3% |
| Gross operating margin | 9900 | €299,289 | €367,811 | +€68,522 | +22.9% |
| Operating profit (loss) | 9901 | €280,684 | €347,970 | +€67,286 | +24.0% |
| Financial income | 75/76B | €464 | €10,420 | +€9,956 | +2,147% |
| Recurring financial income | 75 | €464 | €10,420 | +€9,956 | +2,147% |
| Financial charges | 65/66B | €1,494 | €1,278 | -€216 | -14.5% |
| Recurring financial charges | 65 | €1,494 | €1,278 | -€216 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €279,653 | €357,112 | +€77,458 | +27.7% |
| Income taxes | 67/77 | €68,905 | €88,230 | +€19,325 | +28.0% |
| Profit (loss) for the period | 9904 | €210,748 | €268,881 | +€58,133 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €210,748 | €268,881 | +€58,133 | +27.6% |
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 26 October 2026 via checked.be.