DOKTER MAAIKE VAN OVERLOOP: 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 MAAIKE VAN OVERLOOP
Largest movements
- Current investments +€44,970
up €44,970 (+13.0%), from €346,235 to €391,205
- Receivables within one year +€8,342
up €8,342 (+51.2%), from €16,284 to €24,627
of which Trade receivables: +€8,342
- Reserves +€49,690
up €49,690 (+13.1%), from €378,410 to €428,100
of which Distributable reserves: +€49,690
- Other debts -€8,336
down €8,336 (-26.9%), from €30,977 to €22,641
- Trade debts +€6,604
up €6,604 (+742%), from €890 to €7,494
- Gross operating margin +€10,950
up €10,950 (+14.7%), from €74,444 to €85,395
- Taxes +€8,141
up €8,141 (+35.8%), from €22,731 to €30,872
- Financial charges +€1,392
up €1,392 (+2,558%), from €54 to €1,446
- Financial income +€922
up €922 (+38.6%), from €2,390 to €3,311
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 | €428,956 | €482,305 | +€53,349 | +12.4% |
| Fixed assets | 21/28 | €31,601 | €29,884 | -€1,717 | -5.4% |
| Tangible fixed assets | 22/27 | €30,201 | €29,884 | -€317 | -1.1% |
| Plant, machinery and equipment | 23 | €959 | €2,255 | +€1,296 | +135% |
| Furniture and vehicles | 24 | €6,305 | €4,386 | -€1,919 | -30.4% |
| Other tangible fixed assets | 26 | €22,937 | €23,242 | +€305 | +1.3% |
| Financial fixed assets | 28 | €1,400 | €0 | -€1,400 | -100% |
| Current assets | 29/58 | €397,355 | €452,422 | +€55,067 | +13.9% |
| Amounts receivable after more than one year | 29 | €5,746 | €3,729 | -€2,017 | -35.1% |
| Other amounts receivable | 291 | €5,746 | €3,729 | -€2,017 | -35.1% |
| Amounts receivable within one year | 40/41 | €16,284 | €24,627 | +€8,342 | +51.2% |
| Trade receivables | 40 | €13,854 | €22,196 | +€8,342 | +60.2% |
| Other amounts receivable | 41 | €2,431 | €2,431 | = | 0.0% |
| Current investments | 50/53 | €346,235 | €391,205 | +€44,970 | +13.0% |
| Cash at bank and in hand | 54/58 | €28,540 | €31,763 | +€3,223 | +11.3% |
| Deferred charges and accrued income | 490/1 | €550 | €1,098 | +€548 | +99.7% |
| Total equity and liabilities | 10/49 | €428,956 | €482,305 | +€53,349 | +12.4% |
| Equity | 10/15 | €390,830 | €440,526 | +€49,695 | +12.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €378,410 | €428,100 | +€49,690 | +13.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €376,550 | €426,240 | +€49,690 | +13.2% |
| Profit (loss) carried forward | 14 | €20 | €26 | +€5 | +27.1% |
| Amounts payable | 17/49 | €38,126 | €41,780 | +€3,654 | +9.6% |
| Amounts payable within one year | 42/48 | €37,465 | €40,073 | +€2,608 | +7.0% |
| Trade debts | 44 | €890 | €7,494 | +€6,604 | +742% |
| Suppliers | 440/4 | €890 | €7,494 | +€6,604 | +742% |
| Taxes, remuneration and social security | 45 | €5,597 | €9,938 | +€4,341 | +77.5% |
| Taxes | 450/3 | €5,597 | €9,938 | +€4,341 | +77.5% |
| Other amounts payable | 47/48 | €30,977 | €22,641 | -€8,336 | -26.9% |
| Accrued charges and deferred income | 492/3 | €661 | €1,707 | +€1,046 | +158% |
| Non-recurring operating income | 76A | - | €4,132 | +€4,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,785 | €5,875 | +€90 | +1.6% |
| Other operating charges | 640/8 | €1,602 | €818 | -€784 | -48.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €74,444 | €85,395 | +€10,950 | +14.7% |
| Operating profit (loss) | 9901 | €67,058 | €78,702 | +€11,644 | +17.4% |
| Financial income | 75/76B | €2,390 | €3,311 | +€922 | +38.6% |
| Recurring financial income | 75 | €2,390 | €3,311 | +€922 | +38.6% |
| Financial charges | 65/66B | €54 | €1,446 | +€1,392 | +2,558% |
| Recurring financial charges | 65 | €54 | €1,446 | +€1,392 | +2,558% |
| Profit (loss) for the period before taxes | 9903 | €69,393 | €80,567 | +€11,174 | +16.1% |
| Income taxes | 67/77 | €22,731 | €30,872 | +€8,141 | +35.8% |
| Profit (loss) for the period | 9904 | €46,662 | €49,695 | +€3,033 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,662 | €49,695 | +€3,033 | +6.5% |
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 14 October 2026 via checked.be.