DOKTER LETTENS PETER: 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 LETTENS PETER
Largest movements
- Cash +€214,574
up €214,574 (+11.6%), from €1.9m to €2.1m
mainly Net result for the year (+€215,090) and Depreciation (+€2,062)
- Reserves +€215,090
up €215,090 (+11.8%), from €1.8m to €2.0m
of which Non-distributable reserves: +€215,090
- Gross operating margin -€8,723
down €8,723 (-2.6%), from €330,497 to €321,774
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 | €1,862,413 | €2,077,118 | +€214,705 | +11.5% |
| Fixed assets | 21/28 | €8,767 | €7,823 | -€944 | -10.8% |
| Tangible fixed assets | 22/27 | €5,853 | €4,909 | -€944 | -16.1% |
| Plant, machinery and equipment | 23 | €5,853 | €3,837 | -€2,016 | -34.4% |
| Furniture and vehicles | 24 | - | €1,072 | +€1,072 | |
| Financial fixed assets | 28 | €2,914 | €2,914 | = | 0.0% |
| Current assets | 29/58 | €1,853,646 | €2,069,295 | +€215,649 | +11.6% |
| Amounts receivable within one year | 40/41 | - | €965 | +€965 | |
| Other amounts receivable | 41 | - | €965 | +€965 | |
| Cash at bank and in hand | 54/58 | €1,853,646 | €2,068,220 | +€214,574 | +11.6% |
| Deferred charges and accrued income | 490/1 | - | €110 | +€110 | |
| Total equity and liabilities | 10/49 | €1,862,413 | €2,077,118 | +€214,705 | +11.5% |
| Equity | 10/15 | €1,837,931 | €2,053,022 | +€215,090 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,819,331 | €2,034,422 | +€215,090 | +11.8% |
| Non-distributable reserves | 130/1 | €1,287,815 | €1,502,906 | +€215,090 | +16.7% |
| Reserves not available under the articles | 1311 | €1,287,815 | €1,502,906 | +€215,090 | +16.7% |
| Distributable reserves | 133 | €531,516 | €531,516 | = | 0.0% |
| Amounts payable | 17/49 | €24,482 | €24,097 | -€385 | -1.6% |
| Amounts payable within one year | 42/48 | €24,482 | €24,097 | -€385 | -1.6% |
| Trade debts | 44 | €1,544 | €2,588 | +€1,043 | +67.6% |
| Suppliers | 440/4 | €1,544 | €2,588 | +€1,043 | +67.6% |
| Taxes, remuneration and social security | 45 | €22,380 | €21,509 | -€871 | -3.9% |
| Taxes | 450/3 | €22,380 | €21,509 | -€871 | -3.9% |
| Other amounts payable | 47/48 | €558 | - | -€558 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,187 | €2,062 | +€876 | +73.8% |
| Other operating charges | 640/8 | €493 | €501 | +€8 | +1.6% |
| Gross operating margin | 9900 | €330,497 | €321,774 | -€8,723 | -2.6% |
| Operating profit (loss) | 9901 | €328,818 | €319,211 | -€9,607 | -2.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €50 | €62 | +€12 | +23.9% |
| Recurring financial charges | 65 | €50 | €62 | +€12 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €328,769 | €319,149 | -€9,619 | -2.9% |
| Income taxes | 67/77 | €104,964 | €104,059 | -€906 | -0.9% |
| Profit (loss) for the period | 9904 | €223,804 | €215,090 | -€8,714 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €223,804 | €215,090 | -€8,714 | -3.9% |
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 21 October 2026 via checked.be.