DOKTER JOKE PERSYN: 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 JOKE PERSYN
Largest movements
- Cash -€52,148
down €52,148 (-25.0%), from €208,603 to €156,455
mainly Contributions, distributions and other (-€222,709) and Investment in fixed assets (net) (-€3,407)
- Tangible fixed assets -€37,439
down €37,439 (-9.1%), from €409,195 to €371,756
of which Land and buildings: -€24,673
- Reserves -€97,922
down €97,922 (-12.6%), from €776,649 to €678,728
- Gross operating margin +€23,787
up €23,787 (+12.2%), from €194,689 to €218,476
- Depreciation +€10,569
up €10,569 (+34.9%), from €30,278 to €40,847
- Taxes +€6,119
up €6,119 (+12.8%), from €47,860 to €53,979
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 | €790,751 | €696,488 | -€94,263 | -11.9% |
| Fixed assets | 21/28 | €459,195 | €421,756 | -€37,439 | -8.2% |
| Tangible fixed assets | 22/27 | €409,195 | €371,756 | -€37,439 | -9.1% |
| Land and buildings | 22 | €336,866 | €312,193 | -€24,673 | -7.3% |
| Plant, machinery and equipment | 23 | €2,289 | €4,265 | +€1,976 | +86.4% |
| Furniture and vehicles | 24 | €70,041 | €55,298 | -€14,742 | -21.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €331,556 | €274,732 | -€56,823 | -17.1% |
| Amounts receivable within one year | 40/41 | €1,891 | €3,738 | +€1,847 | +97.7% |
| Other amounts receivable | 41 | €1,891 | €3,738 | +€1,847 | +97.7% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €208,603 | €156,455 | -€52,148 | -25.0% |
| Deferred charges and accrued income | 490/1 | €21,062 | €14,540 | -€6,522 | -31.0% |
| Total equity and liabilities | 10/49 | €790,751 | €696,488 | -€94,263 | -11.9% |
| Equity | 10/15 | €782,989 | €685,068 | -€97,922 | -12.5% |
| Contributions | 10/11 | €6,340 | €6,340 | = | 0.0% |
| Reserves | 13 | €776,649 | €678,728 | -€97,922 | -12.6% |
| Distributable reserves | 133 | €776,649 | €678,728 | -€97,922 | -12.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,762 | €11,421 | +€3,659 | +47.1% |
| Amounts payable within one year | 42/48 | €7,028 | €10,664 | +€3,636 | +51.7% |
| Trade debts | 44 | €1,216 | €1,369 | +€153 | +12.6% |
| Suppliers | 440/4 | €1,216 | €1,369 | +€153 | +12.6% |
| Taxes, remuneration and social security | 45 | €5,812 | €9,295 | +€3,483 | +59.9% |
| Taxes | 450/3 | €5,812 | €9,295 | +€3,483 | +59.9% |
| Accrued charges and deferred income | 492/3 | €734 | €757 | +€24 | +3.2% |
| Non-recurring operating income | 76A | €8,000 | €0 | -€8,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,278 | €40,847 | +€10,569 | +34.9% |
| Other operating charges | 640/8 | €3,295 | €2,189 | -€1,106 | -33.6% |
| Non-recurring operating charges | 66A | - | €2,000 | +€2,000 | |
| Gross operating margin | 9900 | €194,689 | €218,476 | +€23,787 | +12.2% |
| Operating profit (loss) | 9901 | €161,116 | €173,440 | +€12,324 | +7.6% |
| Financial income | 75/76B | €3,241 | €5,370 | +€2,129 | +65.7% |
| Recurring financial income | 75 | €3,241 | €5,370 | +€2,129 | +65.7% |
| Financial charges | 65/66B | €42 | €45 | +€2 | +5.9% |
| Recurring financial charges | 65 | €42 | €45 | +€2 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €164,316 | €178,766 | +€14,450 | +8.8% |
| Income taxes | 67/77 | €47,860 | €53,979 | +€6,119 | +12.8% |
| Profit (loss) for the period | 9904 | €116,456 | €124,787 | +€8,331 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €116,456 | €124,787 | +€8,331 | +7.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.