DOKTER MARFA DIP: 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 MARFA DIP
Largest movements
- Cash +€131,998
up €131,998 (+27.4%), from €481,404 to €613,402
mainly Net result for the year (+€147,268) and Depreciation (+€1,958)
- Receivables within one year +€8,388
up €8,388 (+5.6%), from €150,000 to €158,388
of which Other amounts receivable: +€4,373
- Reserves +€139,383
up €139,383 (+30.9%), from €451,056 to €590,439
- Profit (loss) carried forward +€7,885
up €7,885 (+5.7%), from €139,383 to €147,268
- Gross operating margin +€9,750
up €9,750 (+4.9%), from €198,342 to €208,092
- Depreciation -€5,200
down €5,200 (-72.7%), from €7,158 to €1,958
- Financial income -€3,579
down €3,579 (-32.1%), from €11,155 to €7,577
- Taxes +€3,383
up €3,383 (+5.7%), from €59,517 to €62,900
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 | €638,938 | €777,922 | +€138,984 | +21.8% |
| Fixed assets | 21/28 | €7,534 | €6,132 | -€1,402 | -18.6% |
| Tangible fixed assets | 22/27 | €7,534 | €6,132 | -€1,402 | -18.6% |
| Plant, machinery and equipment | 23 | €6,516 | €5,722 | -€794 | -12.2% |
| Furniture and vehicles | 24 | €1,018 | €410 | -€607 | -59.7% |
| Current assets | 29/58 | €631,404 | €771,790 | +€140,386 | +22.2% |
| Amounts receivable within one year | 40/41 | €150,000 | €158,388 | +€8,388 | +5.6% |
| Trade receivables | 40 | - | €4,015 | +€4,015 | |
| Other amounts receivable | 41 | €150,000 | €154,373 | +€4,373 | +2.9% |
| Cash at bank and in hand | 54/58 | €481,404 | €613,402 | +€131,998 | +27.4% |
| Total equity and liabilities | 10/49 | €638,938 | €777,922 | +€138,984 | +21.8% |
| Equity | 10/15 | €609,039 | €756,307 | +€147,268 | +24.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €451,056 | €590,439 | +€139,383 | +30.9% |
| Tax-exempt reserves | 132 | €451,056 | €590,439 | +€139,383 | +30.9% |
| Profit (loss) carried forward | 14 | €139,383 | €147,268 | +€7,885 | +5.7% |
| Amounts payable | 17/49 | €29,899 | €21,615 | -€8,284 | -27.7% |
| Amounts payable within one year | 42/48 | €29,899 | €21,615 | -€8,284 | -27.7% |
| Trade debts | 44 | €4,341 | €3,572 | -€769 | -17.7% |
| Suppliers | 440/4 | €4,341 | €3,572 | -€769 | -17.7% |
| Taxes, remuneration and social security | 45 | €1,170 | - | -€1,170 | |
| Remuneration and social security | 454/9 | €1,170 | - | -€1,170 | |
| Other amounts payable | 47/48 | €24,388 | €18,044 | -€6,344 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,158 | €1,958 | -€5,200 | -72.7% |
| Other operating charges | 640/8 | €3,373 | €3,478 | +€105 | +3.1% |
| Gross operating margin | 9900 | €198,342 | €208,092 | +€9,750 | +4.9% |
| Operating profit (loss) | 9901 | €187,812 | €202,657 | +€14,846 | +7.9% |
| Financial income | 75/76B | €11,155 | €7,577 | -€3,579 | -32.1% |
| Recurring financial income | 75 | €11,155 | €7,577 | -€3,579 | -32.1% |
| Financial charges | 65/66B | €67 | €66 | -€1 | -1.7% |
| Recurring financial charges | 65 | €67 | €66 | -€1 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €198,900 | €210,168 | +€11,268 | +5.7% |
| Income taxes | 67/77 | €59,517 | €62,900 | +€3,383 | +5.7% |
| Profit (loss) for the period | 9904 | €139,383 | €147,268 | +€7,885 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €139,383 | €147,268 | +€7,885 | +5.7% |
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 17 October 2026 via checked.be.