Dokter Marc BACKAERT: 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 Marc BACKAERT
Largest movements
- Cash +€33,184
up €33,184 (+63.2%), from €52,496 to €85,679
mainly Net result for the year (+€58,786) and Tax, wage and social debts (+€14,726)
- Current investments +€15,000
new in 2025: €15,000
- Receivables within one year -€14,067
down €14,067 (-55.8%), from €25,201 to €11,133
of which Trade receivables: -€13,975
- Tangible fixed assets +€12,430
up €12,430 (+121%), from €10,309 to €22,739
of which Furniture and vehicles: +€12,965
- Reserves +€37,935
up €37,935 (+11.7%), from €323,377 to €361,313
- Tax, wage and social debts +€14,726
up €14,726 (+243%), from €6,066 to €20,792
- Other debts -€5,247
down €5,247 (-20.6%), from €25,513 to €20,266
- Gross operating margin +€2,966
up €2,966 (+3.2%), from €93,706 to €96,672
- Taxes +€2,119
up €2,119 (+7.6%), from €27,836 to €29,954
- Depreciation -€1,515
down €1,515 (-16.0%), from €9,454 to €7,939
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 | €465,431 | €512,755 | +€47,323 | +10.2% |
| Fixed assets | 21/28 | €385,652 | €397,862 | +€12,210 | +3.2% |
| Tangible fixed assets | 22/27 | €10,309 | €22,739 | +€12,430 | +121% |
| Plant, machinery and equipment | 23 | €535 | - | -€535 | |
| Furniture and vehicles | 24 | €9,774 | €22,739 | +€12,965 | +133% |
| Financial fixed assets | 28 | €375,343 | €375,123 | -€220 | -0.1% |
| Current assets | 29/58 | €79,779 | €114,892 | +€35,113 | +44.0% |
| Amounts receivable within one year | 40/41 | €25,201 | €11,133 | -€14,067 | -55.8% |
| Trade receivables | 40 | €13,975 | - | -€13,975 | |
| Other amounts receivable | 41 | €11,226 | €11,133 | -€92 | -0.8% |
| Current investments | 50/53 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €52,496 | €85,679 | +€33,184 | +63.2% |
| Deferred charges and accrued income | 490/1 | €2,083 | €3,080 | +€997 | +47.9% |
| Total equity and liabilities | 10/49 | €465,431 | €512,755 | +€47,323 | +10.2% |
| Equity | 10/15 | €432,977 | €470,913 | +€37,935 | +8.8% |
| Contributions | 10/11 | €109,600 | €109,600 | = | 0.0% |
| Reserves | 13 | €323,377 | €361,313 | +€37,935 | +11.7% |
| Distributable reserves | 133 | €323,377 | €361,313 | +€37,935 | +11.7% |
| Amounts payable | 17/49 | €32,454 | €41,842 | +€9,388 | +28.9% |
| Amounts payable within one year | 42/48 | €32,454 | €41,339 | +€8,885 | +27.4% |
| Trade debts | 44 | €875 | €281 | -€594 | -67.9% |
| Suppliers | 440/4 | €875 | €281 | -€594 | -67.9% |
| Taxes, remuneration and social security | 45 | €6,066 | €20,792 | +€14,726 | +243% |
| Taxes | 450/3 | €6,066 | €20,792 | +€14,726 | +243% |
| Other amounts payable | 47/48 | €25,513 | €20,266 | -€5,247 | -20.6% |
| Accrued charges and deferred income | 492/3 | - | €503 | +€503 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,454 | €7,939 | -€1,515 | -16.0% |
| Other operating charges | 640/8 | €819 | €126 | -€693 | -84.6% |
| Gross operating margin | 9900 | €93,706 | €96,672 | +€2,966 | +3.2% |
| Operating profit (loss) | 9901 | €83,432 | €88,607 | +€5,175 | +6.2% |
| Financial income | 75/76B | €2 | €366 | +€364 | +15,153% |
| Recurring financial income | 75 | €2 | €366 | +€364 | +15,153% |
| Financial charges | 65/66B | €221 | €233 | +€12 | +5.5% |
| Recurring financial charges | 65 | €221 | €233 | +€12 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €83,214 | €88,740 | +€5,526 | +6.6% |
| Income taxes | 67/77 | €27,836 | €29,954 | +€2,119 | +7.6% |
| Profit (loss) for the period | 9904 | €55,378 | €58,786 | +€3,408 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,378 | €58,786 | +€3,408 | +6.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.