DOKTER MOREELS: 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 MOREELS
Largest movements
- Cash +€11,559
up €11,559 (+12.1%), from €95,701 to €107,259
mainly Net result for the year (+€13,362) and Receivables within one year (+€5,299)
- Receivables within one year -€5,299
down €5,299 (-18.2%), from €29,184 to €23,885
of which Other amounts receivable: -€3,607
- Other debts +€3,759
up €3,759 (+17.2%), from €21,813 to €25,572
- Advances received +€2,698
up €2,698 (+180%), from €1,500 to €4,198
- Reserves -€2,569
down €2,569 (-2.9%), from €89,763 to €87,194
- Tax, wage and social debts +€1,510
up €1,510 (+516%), from €293 to €1,803
- Gross operating margin +€6,844
up €6,844 (+46.2%), from €14,804 to €21,648
- Taxes +€2,031
up €2,031 (+45.2%), from €4,491 to €6,522
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 | €126,066 | €131,737 | +€5,671 | +4.5% |
| Fixed assets | 21/28 | €612 | €0 | -€612 | -100% |
| Tangible fixed assets | 22/27 | €612 | €0 | -€612 | -100% |
| Land and buildings | 22 | €218 | €0 | -€218 | -100% |
| Furniture and vehicles | 24 | €394 | €0 | -€394 | -100% |
| Current assets | 29/58 | €125,454 | €131,737 | +€6,283 | +5.0% |
| Amounts receivable within one year | 40/41 | €29,184 | €23,885 | -€5,299 | -18.2% |
| Trade receivables | 40 | €24,068 | €22,376 | -€1,692 | -7.0% |
| Other amounts receivable | 41 | €5,116 | €1,509 | -€3,607 | -70.5% |
| Cash at bank and in hand | 54/58 | €95,701 | €107,259 | +€11,559 | +12.1% |
| Deferred charges and accrued income | 490/1 | €569 | €593 | +€24 | +4.1% |
| Total equity and liabilities | 10/49 | €126,066 | €131,737 | +€5,671 | +4.5% |
| Equity | 10/15 | €102,163 | €99,594 | -€2,569 | -2.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €89,763 | €87,194 | -€2,569 | -2.9% |
| Distributable reserves | 133 | €89,763 | €87,194 | -€2,569 | -2.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,904 | €32,143 | +€8,239 | +34.5% |
| Amounts payable within one year | 42/48 | €23,780 | €32,143 | +€8,363 | +35.2% |
| Trade debts | 44 | €174 | €570 | +€395 | +227% |
| Suppliers | 440/4 | €174 | €570 | +€395 | +227% |
| Advances received on contracts in progress | 46 | €1,500 | €4,198 | +€2,698 | +180% |
| Taxes, remuneration and social security | 45 | €293 | €1,803 | +€1,510 | +516% |
| Taxes | 450/3 | €293 | €1,803 | +€1,510 | +516% |
| Other amounts payable | 47/48 | €21,813 | €25,572 | +€3,759 | +17.2% |
| Accrued charges and deferred income | 492/3 | €123 | €0 | -€123 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €612 | €612 | -€0 | 0.0% |
| Other operating charges | 640/8 | €792 | €866 | +€74 | +9.3% |
| Gross operating margin | 9900 | €14,804 | €21,648 | +€6,844 | +46.2% |
| Operating profit (loss) | 9901 | €13,400 | €20,170 | +€6,770 | +50.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €264 | €287 | +€23 | +8.8% |
| Recurring financial charges | 65 | €264 | €287 | +€23 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €13,136 | €19,884 | +€6,747 | +51.4% |
| Income taxes | 67/77 | €4,491 | €6,522 | +€2,031 | +45.2% |
| Profit (loss) for the period | 9904 | €8,645 | €13,362 | +€4,716 | +54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,645 | €13,362 | +€4,716 | +54.6% |
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 20 October 2026 via checked.be.