Dokter Mortier Dries: 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 Mortier Dries
Largest movements
- Current investments -€139,500
down €139,500 (-93.0%), from €150,000 to €10,500
- Cash +€115,668
up €115,668 (+68.3%), from €169,325 to €284,993
mainly Net result for the year (+€227,295) and Current investments (+€139,500)
- Receivables within one year -€24,035
down €24,035 (-100%), from €24,035 to €0
- Tangible fixed assets -€20,162
down €20,162 (-68.9%), from €29,273 to €9,110
of which Furniture and vehicles: -€19,788
- Other debts -€211,784
down €211,784 (-90.5%), from €234,000 to €22,216
- Profit (loss) carried forward +€197,295
up €197,295 (+2,680%), from €7,362 to €204,658
- Reserves -€16,750
down €16,750 (-34.5%), from €48,610 to €31,860
- Tax, wage and social debts -€13,089
down €13,089 (-31.9%), from €41,094 to €28,006
of which Taxes: -€13,100
- Current portion of long-term debt -€11,643
down €11,643 (-61.9%), from €18,824 to €7,181
- Gross operating margin -€10,838
down €10,838 (-3.3%), from €331,716 to €320,878
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 | €381,316 | €313,093 | -€68,224 | -17.9% |
| Fixed assets | 21/28 | €31,370 | €10,706 | -€20,665 | -65.9% |
| Tangible fixed assets | 22/27 | €29,273 | €9,110 | -€20,162 | -68.9% |
| Plant, machinery and equipment | 23 | €3,017 | €2,643 | -€374 | -12.4% |
| Furniture and vehicles | 24 | €26,256 | €6,467 | -€19,788 | -75.4% |
| Financial fixed assets | 28 | €2,098 | €1,596 | -€502 | -23.9% |
| Current assets | 29/58 | €349,946 | €302,387 | -€47,559 | -13.6% |
| Amounts receivable within one year | 40/41 | €24,035 | €0 | -€24,035 | -100% |
| Other amounts receivable | 41 | €24,035 | €0 | -€24,035 | -100% |
| Current investments | 50/53 | €150,000 | €10,500 | -€139,500 | -93.0% |
| Cash at bank and in hand | 54/58 | €169,325 | €284,993 | +€115,668 | +68.3% |
| Deferred charges and accrued income | 490/1 | €6,586 | €6,894 | +€307 | +4.7% |
| Total equity and liabilities | 10/49 | €381,316 | €313,093 | -€68,224 | -17.9% |
| Equity | 10/15 | €74,572 | €255,118 | +€180,545 | +242% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,610 | €31,860 | -€16,750 | -34.5% |
| Distributable reserves | 133 | €48,610 | €31,860 | -€16,750 | -34.5% |
| Profit (loss) carried forward | 14 | €7,362 | €204,658 | +€197,295 | +2,680% |
| Amounts payable | 17/49 | €306,744 | €57,975 | -€248,769 | -81.1% |
| Amounts payable after more than one year | 17 | €7,181 | €0 | -€7,181 | -100% |
| Financial debts | 170/4 | €7,181 | €0 | -€7,181 | -100% |
| Amounts payable within one year | 42/48 | €299,563 | €57,975 | -€241,588 | -80.6% |
| Current portion of amounts payable after more than one year | 42 | €18,824 | €7,181 | -€11,643 | -61.9% |
| Trade debts | 44 | €5,645 | €573 | -€5,073 | -89.9% |
| Suppliers | 440/4 | €5,645 | €573 | -€5,073 | -89.9% |
| Taxes, remuneration and social security | 45 | €41,094 | €28,006 | -€13,089 | -31.9% |
| Taxes | 450/3 | €39,588 | €26,488 | -€13,100 | -33.1% |
| Remuneration and social security | 454/9 | €1,507 | €1,517 | +€11 | +0.7% |
| Other amounts payable | 47/48 | €234,000 | €22,216 | -€211,784 | -90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,032 | €20,162 | -€2,870 | -12.5% |
| Other operating charges | 640/8 | €951 | €977 | +€27 | +2.8% |
| Gross operating margin | 9900 | €331,716 | €320,878 | -€10,838 | -3.3% |
| Operating profit (loss) | 9901 | €307,733 | €299,738 | -€7,995 | -2.6% |
| Financial income | 75/76B | €2,371 | €4,534 | +€2,163 | +91.2% |
| Recurring financial income | 75 | €2,371 | €4,534 | +€2,163 | +91.2% |
| Financial charges | 65/66B | €446 | €254 | -€192 | -43.2% |
| Recurring financial charges | 65 | €446 | €254 | -€192 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €309,658 | €304,019 | -€5,640 | -1.8% |
| Income taxes | 67/77 | €74,765 | €76,723 | +€1,958 | +2.6% |
| Profit (loss) for the period | 9904 | €234,893 | €227,295 | -€7,598 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €234,893 | €227,295 | -€7,598 | -3.2% |
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 29 October 2026 via checked.be.