Dokter Naessens: 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 Naessens
Largest movements
- Receivables within one year +€11,241
up €11,241 (+70.8%), from €15,870 to €27,111
of which Other amounts receivable: +€13,790
- Deferred charges and accrued income +€2,495
up €2,495 (+198%), from €1,263 to €3,758
- Cash -€1,858
down €1,858 (-59.2%), from €3,139 to €1,281
mainly Receivables within one year (-€11,241) and Trade debts (-€5,239)
- Tangible fixed assets -€924
down €924 (-83.1%), from €1,112 to €188
- Profit (loss) carried forward +€12,739
up €12,739 (+50.6%), from -€25,174 to -€12,434
- Trade debts -€5,239
down €5,239 (-46.4%), from €11,294 to €6,055
- Advances received +€3,043
up €3,043 (+40.4%), from €7,530 to €10,573
- Tax, wage and social debts +€2,509
up €2,509 (+65.6%), from €3,822 to €6,331
- Reserves -€1,859
down €1,859 (-100%), from €1,859 to €0
- Gross operating margin -€1,853
down €1,853 (-8.1%), from €22,784 to €20,932
- Write-downs +€763
new in 2025: €763
- Financial charges -€677
down €677 (-58.9%), from €1,148 to €471
- Depreciation -€661
down €661 (-41.7%), from €1,585 to €924
- Financial income +€513
up €513 (+302%), from €170 to €683
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 | €21,384 | €32,337 | +€10,954 | +51.2% |
| Fixed assets | 21/28 | €1,112 | €188 | -€924 | -83.1% |
| Tangible fixed assets | 22/27 | €1,112 | €188 | -€924 | -83.1% |
| Furniture and vehicles | 24 | €1,112 | €188 | -€924 | -83.1% |
| Current assets | 29/58 | €20,272 | €32,149 | +€11,877 | +58.6% |
| Amounts receivable within one year | 40/41 | €15,870 | €27,111 | +€11,241 | +70.8% |
| Trade receivables | 40 | €9,272 | €6,722 | -€2,549 | -27.5% |
| Other amounts receivable | 41 | €6,599 | €20,389 | +€13,790 | +209% |
| Cash at bank and in hand | 54/58 | €3,139 | €1,281 | -€1,858 | -59.2% |
| Deferred charges and accrued income | 490/1 | €1,263 | €3,758 | +€2,495 | +198% |
| Total equity and liabilities | 10/49 | €21,384 | €32,337 | +€10,954 | +51.2% |
| Equity | 10/15 | -€4,723 | €6,158 | +€10,880 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | €1,859 | €0 | -€1,859 | -100% |
| Profit (loss) carried forward | 14 | -€25,174 | -€12,434 | +€12,739 | +50.6% |
| Amounts payable | 17/49 | €26,106 | €26,180 | +€73 | +0.3% |
| Amounts payable within one year | 42/48 | €26,106 | €26,180 | +€73 | +0.3% |
| Financial debts | 43 | €3,295 | €3,221 | -€74 | -2.2% |
| Credit institutions | 430/8 | €1,690 | €1,682 | -€8 | -0.5% |
| Other loans | 439 | €1,604 | €1,539 | -€65 | -4.1% |
| Trade debts | 44 | €11,294 | €6,055 | -€5,239 | -46.4% |
| Suppliers | 440/4 | €11,294 | €6,055 | -€5,239 | -46.4% |
| Advances received on contracts in progress | 46 | €7,530 | €10,573 | +€3,043 | +40.4% |
| Taxes, remuneration and social security | 45 | €3,822 | €6,331 | +€2,509 | +65.6% |
| Taxes | 450/3 | €3,822 | €6,331 | +€2,509 | +65.6% |
| Other amounts payable | 47/48 | €165 | €0 | -€165 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,585 | €924 | -€661 | -41.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €763 | +€763 | |
| Other operating charges | 640/8 | €1,491 | €1,537 | +€46 | +3.1% |
| Gross operating margin | 9900 | €22,784 | €20,932 | -€1,853 | -8.1% |
| Operating profit (loss) | 9901 | €19,708 | €17,708 | -€2,000 | -10.2% |
| Financial income | 75/76B | €170 | €683 | +€513 | +302% |
| Recurring financial income | 75 | €170 | €683 | +€513 | +302% |
| Financial charges | 65/66B | €1,148 | €471 | -€677 | -58.9% |
| Recurring financial charges | 65 | €1,148 | €471 | -€677 | -58.9% |
| Profit (loss) for the period before taxes | 9903 | €18,730 | €17,920 | -€810 | -4.3% |
| Income taxes | 67/77 | €6,838 | €7,040 | +€202 | +3.0% |
| Profit (loss) for the period | 9904 | €11,892 | €10,880 | -€1,012 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,892 | €10,880 | -€1,012 | -8.5% |
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.