DOKTER KAMOEN: 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 KAMOEN
Largest movements
- Current investments +€87,317
up €87,317 (+11.4%), from €763,411 to €850,728
- Tangible fixed assets -€13,136
down €13,136 (-27.4%), from €48,021 to €34,886
of which Furniture and vehicles: -€11,934
- Reserves +€72,246
up €72,246 (+6.3%), from €1.2m to €1.2m
- Financial income +€37,781
up €37,781 (+275%), from €13,732 to €51,513
- Gross operating margin +€20,377
up €20,377 (+6.8%), from €300,858 to €321,235
- Taxes +€15,009
up €15,009 (+16.4%), from €91,287 to €106,296
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 | €1,234,577 | €1,296,757 | +€62,181 | +5.0% |
| Fixed assets | 21/28 | €48,021 | €34,886 | -€13,136 | -27.4% |
| Tangible fixed assets | 22/27 | €48,021 | €34,886 | -€13,136 | -27.4% |
| Plant, machinery and equipment | 23 | €1,866 | €1,038 | -€828 | -44.4% |
| Furniture and vehicles | 24 | €44,660 | €32,726 | -€11,934 | -26.7% |
| Other tangible fixed assets | 26 | €1,496 | €1,122 | -€374 | -25.0% |
| Current assets | 29/58 | €1,186,555 | €1,261,872 | +€75,316 | +6.3% |
| Amounts receivable within one year | 40/41 | - | €287 | +€287 | |
| Trade receivables | 40 | - | €287 | +€287 | |
| Current investments | 50/53 | €763,411 | €850,728 | +€87,317 | +11.4% |
| Cash at bank and in hand | 54/58 | €421,166 | €408,925 | -€12,241 | -2.9% |
| Deferred charges and accrued income | 490/1 | €1,978 | €1,932 | -€46 | -2.3% |
| Total equity and liabilities | 10/49 | €1,234,577 | €1,296,757 | +€62,181 | +5.0% |
| Equity | 10/15 | €1,173,689 | €1,245,935 | +€72,246 | +6.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,155,139 | €1,227,385 | +€72,246 | +6.3% |
| Distributable reserves | 133 | €1,155,139 | €1,227,385 | +€72,246 | +6.3% |
| Amounts payable | 17/49 | €60,888 | €50,823 | -€10,065 | -16.5% |
| Amounts payable within one year | 42/48 | €60,888 | €50,823 | -€10,065 | -16.5% |
| Trade debts | 44 | - | €1,957 | +€1,957 | |
| Suppliers | 440/4 | - | €1,957 | +€1,957 | |
| Taxes, remuneration and social security | 45 | €41,459 | €31,655 | -€9,803 | -23.6% |
| Taxes | 450/3 | €41,459 | €31,655 | -€9,803 | -23.6% |
| Other amounts payable | 47/48 | €19,429 | €17,210 | -€2,219 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,855 | €13,136 | -€719 | -5.2% |
| Other operating charges | 640/8 | €2,775 | €2,908 | +€133 | +4.8% |
| Gross operating margin | 9900 | €300,858 | €321,235 | +€20,377 | +6.8% |
| Operating profit (loss) | 9901 | €284,229 | €305,191 | +€20,963 | +7.4% |
| Financial income | 75/76B | €13,732 | €51,513 | +€37,781 | +275% |
| Recurring financial income | 75 | €13,732 | €51,513 | +€37,781 | +275% |
| Financial charges | 65/66B | €190 | €668 | +€479 | +252% |
| Recurring financial charges | 65 | €190 | €668 | +€479 | +252% |
| Profit (loss) for the period before taxes | 9903 | €297,771 | €356,036 | +€58,265 | +19.6% |
| Income taxes | 67/77 | €91,287 | €106,296 | +€15,009 | +16.4% |
| Profit (loss) for the period | 9904 | €206,484 | €249,740 | +€43,256 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €206,484 | €249,740 | +€43,256 | +20.9% |
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 28 October 2026 via checked.be.