DOKTER LARS DELPORTE: 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 LARS DELPORTE
Largest movements
- Receivables within one year +€72,505
up €72,505 (+906%), from €8,000 to €80,505
of which Trade receivables: +€72,505
- Cash +€49,832
up €49,832 (+447%), from €11,158 to €60,990
mainly Net result for the year (+€106,833) and Tax, wage and social debts (+€30,290)
- Tangible fixed assets +€7,979
up €7,979 (+18.8%), from €42,536 to €50,515
of which Furniture and vehicles: +€10,577
- Current investments +€5,000
new in 2025: €5,000
- Profit (loss) carried forward +€106,833
new in 2025: €106,833
- Tax, wage and social debts +€30,290
up €30,290 (+373%), from €8,122 to €38,412
- Trade debts -€14,410
down €14,410 (-79.0%), from €18,237 to €3,827
- Other debts +€12,608
up €12,608 (+176%), from €7,163 to €19,772
- Gross operating margin +€114,901
up €114,901 (+289%), from €39,690 to €154,591
- Taxes +€22,168
up €22,168 (+273%), from €8,122 to €30,290
- Depreciation +€5,457
up €5,457 (+120%), from €4,564 to €10,021
- Other operating charges +€5,378
up €5,378 (+511%), from €1,053 to €6,431
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 | €61,846 | €197,168 | +€135,322 | +219% |
| Fixed assets | 21/28 | €42,536 | €50,515 | +€7,979 | +18.8% |
| Tangible fixed assets | 22/27 | €42,536 | €50,515 | +€7,979 | +18.8% |
| Plant, machinery and equipment | 23 | €1,397 | €1,097 | -€300 | -21.5% |
| Furniture and vehicles | 24 | €20,667 | €31,244 | +€10,577 | +51.2% |
| Other tangible fixed assets | 26 | €20,473 | €18,174 | -€2,299 | -11.2% |
| Current assets | 29/58 | €19,310 | €146,653 | +€127,343 | +659% |
| Amounts receivable within one year | 40/41 | €8,000 | €80,505 | +€72,505 | +906% |
| Trade receivables | 40 | €8,000 | €80,505 | +€72,505 | +906% |
| Other amounts receivable | 41 | - | €0 | = | |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €11,158 | €60,990 | +€49,832 | +447% |
| Deferred charges and accrued income | 490/1 | €152 | €158 | +€5 | +3.4% |
| Total equity and liabilities | 10/49 | €61,846 | €197,168 | +€135,322 | +219% |
| Equity | 10/15 | €28,325 | €135,158 | +€106,833 | +377% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €25,825 | €25,825 | = | 0.0% |
| Distributable reserves | 133 | €25,825 | €25,825 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €106,833 | +€106,833 | |
| Amounts payable | 17/49 | €33,521 | €62,010 | +€28,489 | +85.0% |
| Amounts payable within one year | 42/48 | €33,521 | €62,010 | +€28,489 | +85.0% |
| Trade debts | 44 | €18,237 | €3,827 | -€14,410 | -79.0% |
| Suppliers | 440/4 | €18,237 | €3,827 | -€14,410 | -79.0% |
| Taxes, remuneration and social security | 45 | €8,122 | €38,412 | +€30,290 | +373% |
| Taxes | 450/3 | €8,122 | €38,412 | +€30,290 | +373% |
| Other amounts payable | 47/48 | €7,163 | €19,772 | +€12,608 | +176% |
| Remuneration, social security and pensions | 62 | - | €910 | +€910 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,564 | €10,021 | +€5,457 | +120% |
| Other operating charges | 640/8 | €1,053 | €6,431 | +€5,378 | +511% |
| Gross operating margin | 9900 | €39,690 | €154,591 | +€114,901 | +289% |
| Operating profit (loss) | 9901 | €34,073 | €137,229 | +€103,156 | +303% |
| Financial charges | 65/66B | €126 | €106 | -€20 | -16.2% |
| Recurring financial charges | 65 | €126 | €106 | -€20 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €33,946 | €137,123 | +€103,177 | +304% |
| Income taxes | 67/77 | €8,122 | €30,290 | +€22,168 | +273% |
| Profit (loss) for the period | 9904 | €25,825 | €106,833 | +€81,008 | +314% |
| Profit (loss) for the period to be appropriated | 9905 | €25,825 | €106,833 | +€81,008 | +314% |
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 31 October 2026 via checked.be.