DOKTER JOHAN WILLEMS: what changed
DOKTER JOHAN WILLEMS
Largest movements
- Cash +€50,218
up €50,218 (+59.7%), from €84,107 to €134,324
mainly Net result for the year (+€53,335) and Depreciation (+€12,026)
- Tangible fixed assets +€22,063
up €22,063 (+97.7%), from €22,579 to €44,642
of which Other tangible fixed assets: +€27,102
- Receivables within one year -€8,964
down €8,964 (-25.9%), from €34,601 to €25,637
of which Other amounts receivable: -€9,011
- Reserves +€53,335
up €53,335 (+42.4%), from €125,880 to €179,215
- Tax, wage and social debts +€6,139
up €6,139 (+202%), from €3,040 to €9,179
- Other debts +€4,141
up €4,141 (+130%), from €3,175 to €7,316
- Gross operating margin +€42,900
up €42,900 (+46.9%), from €91,467 to €134,367
- Other operating charges +€29,346
up €29,346 (+64.5%), from €45,527 to €74,873
- Financial income +€22,580
up €22,580 (+5,008%), from €451 to €23,031
of which Non-recurring financial income: +€22,451
- Taxes +€4,532
up €4,532 (+38.5%), from €11,775 to €16,307
- Depreciation +€1,834
up €1,834 (+18.0%), from €10,192 to €12,026
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 | €146,537 | €208,803 | +€62,266 | +42.5% |
| Fixed assets | 21/28 | €27,829 | €48,842 | +€21,013 | +75.5% |
| Tangible fixed assets | 22/27 | €22,579 | €44,642 | +€22,063 | +97.7% |
| Plant, machinery and equipment | 23 | €339 | €113 | -€227 | -66.7% |
| Furniture and vehicles | 24 | €21,364 | €16,552 | -€4,813 | -22.5% |
| Other tangible fixed assets | 26 | €875 | €27,977 | +€27,102 | +3,096% |
| Financial fixed assets | 28 | €5,250 | €4,200 | -€1,050 | -20.0% |
| Current assets | 29/58 | €118,708 | €159,961 | +€41,253 | +34.8% |
| Amounts receivable within one year | 40/41 | €34,601 | €25,637 | -€8,964 | -25.9% |
| Trade receivables | 40 | - | €47 | +€47 | |
| Other amounts receivable | 41 | €34,601 | €25,590 | -€9,011 | -26.0% |
| Cash at bank and in hand | 54/58 | €84,107 | €134,324 | +€50,218 | +59.7% |
| Total equity and liabilities | 10/49 | €146,537 | €208,803 | +€62,266 | +42.5% |
| Equity | 10/15 | €138,280 | €191,615 | +€53,335 | +38.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €125,880 | €179,215 | +€53,335 | +42.4% |
| Distributable reserves | 133 | €125,880 | €179,215 | +€53,335 | +42.4% |
| Amounts payable | 17/49 | €8,257 | €17,188 | +€8,931 | +108% |
| Amounts payable within one year | 42/48 | €8,257 | €17,188 | +€8,931 | +108% |
| Trade debts | 44 | €2,042 | €693 | -€1,349 | -66.1% |
| Suppliers | 440/4 | €2,042 | €693 | -€1,349 | -66.1% |
| Taxes, remuneration and social security | 45 | €3,040 | €9,179 | +€6,139 | +202% |
| Taxes | 450/3 | €3,040 | €9,179 | +€6,139 | +202% |
| Other amounts payable | 47/48 | €3,175 | €7,316 | +€4,141 | +130% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,192 | €12,026 | +€1,834 | +18.0% |
| Other operating charges | 640/8 | €45,527 | €74,873 | +€29,346 | +64.5% |
| Gross operating margin | 9900 | €91,467 | €134,367 | +€42,900 | +46.9% |
| Operating profit (loss) | 9901 | €35,748 | €47,468 | +€11,720 | +32.8% |
| Financial income | 75/76B | €451 | €23,031 | +€22,580 | +5,008% |
| Recurring financial income | 75 | €451 | €580 | +€129 | +28.7% |
| Non-recurring financial income | 76B | - | €22,451 | +€22,451 | |
| Financial charges | 65/66B | €1,274 | €857 | -€418 | -32.8% |
| Recurring financial charges | 65 | €1,274 | €857 | -€418 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €34,925 | €69,642 | +€34,717 | +99.4% |
| Income taxes | 67/77 | €11,775 | €16,307 | +€4,532 | +38.5% |
| Profit (loss) for the period | 9904 | €23,149 | €53,335 | +€30,186 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €23,149 | €53,335 | +€30,186 | +130% |
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 6 November 2026 via checked.be.