DOKTER MOONEN E.: 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 MOONEN E.
Largest movements
- Current investments +€248,177
up €248,177 (+168.3%), from €147,487 to €395,664
- Cash -€126,590
down €126,590 (-49.6%), from €255,182 to €128,592
mainly Current investments (-€248,177) and Other debts (-€15,363)
- Tangible fixed assets -€8,287
down €8,287 (-56.3%), from €14,708 to €6,421
- Deferred charges and accrued income +€7,542
up €7,542 (+14.2%), from €53,185 to €60,727
- Reserves +€132,039
up €132,039 (+32.1%), from €410,886 to €542,925
of which Distributable reserves: +€132,039
- Other debts -€15,363
down €15,363 (-93.1%), from €16,505 to €1,142
- Gross operating margin +€29,997
up €29,997 (+20.3%), from €147,480 to €177,477
- Financial income +€12,752
up €12,752 (+212.6%), from €5,999 to €18,751
- Taxes +€11,673
up €11,673 (+27.8%), from €41,975 to €53,648
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.
Cash bridge derived
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 | €470,562 | €591,403 | +€120,841 | +25.7% |
| Fixed assets | 21/28 | €14,708 | €6,421 | -€8,287 | -56.3% |
| Tangible fixed assets | 22/27 | €14,708 | €6,421 | -€8,287 | -56.3% |
| Furniture and vehicles | 24 | €14,708 | €6,421 | -€8,287 | -56.3% |
| Current assets | 29/58 | €455,854 | €584,983 | +€129,129 | +28.3% |
| Current investments | 50/53 | €147,487 | €395,664 | +€248,177 | +168.3% |
| Cash at bank and in hand | 54/58 | €255,182 | €128,592 | -€126,590 | -49.6% |
| Deferred charges and accrued income | 490/1 | €53,185 | €60,727 | +€7,542 | +14.2% |
| Total equity and liabilities | 10/49 | €470,562 | €591,403 | +€120,841 | +25.7% |
| Equity | 10/15 | €438,081 | €570,120 | +€132,039 | +30.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €410,886 | €542,925 | +€132,039 | +32.1% |
| Tax-exempt reserves | 132 | €23,000 | €23,000 | = | 0.0% |
| Distributable reserves | 133 | €387,886 | €519,925 | +€132,039 | +34.0% |
| Profit (loss) carried forward | 14 | €7,195 | €7,195 | = | 0.0% |
| Amounts payable | 17/49 | €32,480 | €21,283 | -€11,197 | -34.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €31,664 | €21,283 | -€10,381 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €1,311 | €0 | -€1,311 | -100.0% |
| Trade debts | 44 | €2,043 | €2,477 | +€433 | +21.2% |
| Suppliers | 440/4 | €2,043 | €2,477 | +€433 | +21.2% |
| Taxes, remuneration and social security | 45 | €11,804 | €17,664 | +€5,860 | +49.6% |
| Taxes | 450/3 | €11,804 | €15,664 | +€3,860 | +32.7% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €16,505 | €1,142 | -€15,363 | -93.1% |
| Accrued charges and deferred income | 492/3 | €817 | €0 | -€817 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,912 | €8,287 | +€375 | +4.7% |
| Other operating charges | 640/8 | €561 | €644 | +€82 | +14.7% |
| Gross operating margin | 9900 | €147,480 | €177,477 | +€29,997 | +20.3% |
| Operating profit (loss) | 9901 | €139,007 | €168,546 | +€29,540 | +21.3% |
| Financial income | 75/76B | €5,999 | €18,751 | +€12,752 | +212.6% |
| Recurring financial income | 75 | €5,999 | €18,751 | +€12,752 | +212.6% |
| Financial charges | 65/66B | €221 | €1,611 | +€1,390 | +628.5% |
| Recurring financial charges | 65 | €221 | €1,611 | +€1,390 | +628.5% |
| Profit (loss) for the period before taxes | 9903 | €144,785 | €185,686 | +€40,901 | +28.2% |
| Income taxes | 67/77 | €41,975 | €53,648 | +€11,673 | +27.8% |
| Profit (loss) for the period | 9904 | €102,810 | €132,039 | +€29,228 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €102,810 | €132,039 | +€29,228 | +28.4% |
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 12 October 2026 via checked.be.