DOKTER LAUREYS: 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 LAUREYS
Largest movements
- Receivables within one year +€164,775
up €164,775 (+99.0%), from €166,453 to €331,228
- Cash -€119,446
down €119,446 (-43.2%), from €276,543 to €157,097
mainly Receivables within one year (-€164,775) and Contributions, distributions and other (-€160,402)
- Tangible fixed assets +€36,177
up €36,177 (+32.6%), from €110,909 to €147,086
of which Furniture and vehicles: +€41,402
- Other debts +€124,796
up €124,796 (+350%), from €35,606 to €160,402
- Accrued charges and deferred income -€24,405
down €24,405 (-100%), from €24,405 to €0
- Tax, wage and social debts -€15,360
down €15,360 (-21.5%), from €71,548 to €56,188
- Gross operating margin -€38,395
down €38,395 (-13.4%), from €286,774 to €248,379
- Taxes -€12,427
down €12,427 (-15.1%), from €82,357 to €69,930
- Financial income +€7,770
up €7,770 (+130%), from €5,988 to €13,757
- Depreciation +€4,387
up €4,387 (+16.1%), from €27,313 to €31,700
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 | €644,001 | €730,780 | +€86,779 | +13.5% |
| Fixed assets | 21/28 | €110,909 | €147,086 | +€36,177 | +32.6% |
| Tangible fixed assets | 22/27 | €110,909 | €147,086 | +€36,177 | +32.6% |
| Plant, machinery and equipment | 23 | €8,167 | €2,942 | -€5,225 | -64.0% |
| Furniture and vehicles | 24 | €102,742 | €144,144 | +€41,402 | +40.3% |
| Current assets | 29/58 | €533,092 | €583,693 | +€50,601 | +9.5% |
| Amounts receivable within one year | 40/41 | €166,453 | €331,228 | +€164,775 | +99.0% |
| Other amounts receivable | 41 | €166,453 | €331,228 | +€164,775 | +99.0% |
| Cash at bank and in hand | 54/58 | €276,543 | €157,097 | -€119,446 | -43.2% |
| Deferred charges and accrued income | 490/1 | €90,096 | €95,368 | +€5,272 | +5.9% |
| Total equity and liabilities | 10/49 | €644,001 | €730,780 | +€86,779 | +13.5% |
| Equity | 10/15 | €512,383 | €509,657 | -€2,725 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €493,783 | €491,057 | -€2,725 | -0.6% |
| Non-distributable reserves | 130/1 | €22,906 | €22,906 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22,906 | €22,906 | = | 0.0% |
| Distributable reserves | 133 | €470,877 | €468,152 | -€2,725 | -0.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €131,618 | €221,122 | +€89,504 | +68.0% |
| Amounts payable within one year | 42/48 | €107,213 | €221,122 | +€113,909 | +106% |
| Trade debts | 44 | €59 | €4,532 | +€4,473 | +7,563% |
| Suppliers | 440/4 | €59 | €4,532 | +€4,473 | +7,563% |
| Taxes, remuneration and social security | 45 | €71,548 | €56,188 | -€15,360 | -21.5% |
| Taxes | 450/3 | €71,548 | €56,188 | -€15,360 | -21.5% |
| Other amounts payable | 47/48 | €35,606 | €160,402 | +€124,796 | +350% |
| Accrued charges and deferred income | 492/3 | €24,405 | €0 | -€24,405 | -100% |
| Non-recurring operating income | 76A | €159 | €0 | -€159 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,313 | €31,700 | +€4,387 | +16.1% |
| Other operating charges | 640/8 | €2,749 | €2,727 | -€22 | -0.8% |
| Gross operating margin | 9900 | €286,774 | €248,379 | -€38,395 | -13.4% |
| Operating profit (loss) | 9901 | €256,712 | €213,952 | -€42,760 | -16.7% |
| Financial income | 75/76B | €5,988 | €13,757 | +€7,770 | +130% |
| Recurring financial income | 75 | €5,988 | €13,757 | +€7,770 | +130% |
| Financial charges | 65/66B | €103 | €103 | +€0 | +0.1% |
| Recurring financial charges | 65 | €103 | €103 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €262,597 | €227,606 | -€34,991 | -13.3% |
| Income taxes | 67/77 | €82,357 | €69,930 | -€12,427 | -15.1% |
| Profit (loss) for the period | 9904 | €180,240 | €157,677 | -€22,564 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €180,240 | €157,677 | -€22,564 | -12.5% |
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.