Dokter Nick Pans: 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 Nick Pans
Largest movements
- Receivables within one year +€77,262
up €77,262 (+184%), from €41,966 to €119,228
- Cash +€35,585
up €35,585 (+121%), from €29,324 to €64,909
mainly Other debts (+€241,463) and Net result for the year (+€135,043)
- Tangible fixed assets +€14,284
up €14,284 (+17.1%), from €83,754 to €98,039
of which Other tangible fixed assets: +€7,576
- Other debts +€241,463
new in 2025: €241,463
- Profit (loss) carried forward -€106,420
down €106,420 (-100%), from €106,420 to €0
- Trade debts -€27,147
down €27,147 (-91.8%), from €29,574 to €2,427
- Short-term financial debts +€25,095
new in 2025: €25,095
- Tax, wage and social debts -€5,636
down €5,636 (-34.3%), from €16,412 to €10,776
of which Taxes: -€5,636
- Gross operating margin +€43,341
up €43,341 (+30.2%), from €143,621 to €186,962
- Taxes +€9,693
up €9,693 (+31.2%), from €31,089 to €40,781
- Depreciation +€7,702
up €7,702 (+220%), from €3,507 to €11,209
- Financial income +€3,122
up €3,122 (+290%), from €1,078 to €4,200
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 | €158,405 | €286,361 | +€127,956 | +80.8% |
| Fixed assets | 21/28 | €83,754 | €98,039 | +€14,284 | +17.1% |
| Tangible fixed assets | 22/27 | €83,754 | €98,039 | +€14,284 | +17.1% |
| Plant, machinery and equipment | 23 | €1,267 | €6,989 | +€5,722 | +452% |
| Furniture and vehicles | 24 | €3,943 | €4,930 | +€986 | +25.0% |
| Other tangible fixed assets | 26 | €78,544 | €86,121 | +€7,576 | +9.6% |
| Current assets | 29/58 | €74,651 | €188,322 | +€113,671 | +152% |
| Amounts receivable within one year | 40/41 | €41,966 | €119,228 | +€77,262 | +184% |
| Other amounts receivable | 41 | €41,966 | €119,228 | +€77,262 | +184% |
| Cash at bank and in hand | 54/58 | €29,324 | €64,909 | +€35,585 | +121% |
| Deferred charges and accrued income | 490/1 | €3,360 | €4,185 | +€825 | +24.6% |
| Total equity and liabilities | 10/49 | €158,405 | €286,361 | +€127,956 | +80.8% |
| Equity | 10/15 | €109,420 | €3,000 | -€106,420 | -97.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,420 | €0 | -€106,420 | -100% |
| Amounts payable | 17/49 | €48,985 | €283,361 | +€234,376 | +478% |
| Amounts payable within one year | 42/48 | €45,985 | €279,761 | +€233,776 | +508% |
| Financial debts | 43 | - | €25,095 | +€25,095 | |
| Other loans | 439 | - | €25,095 | +€25,095 | |
| Trade debts | 44 | €29,574 | €2,427 | -€27,147 | -91.8% |
| Suppliers | 440/4 | €29,574 | €2,427 | -€27,147 | -91.8% |
| Taxes, remuneration and social security | 45 | €16,412 | €10,776 | -€5,636 | -34.3% |
| Taxes | 450/3 | €13,912 | €8,276 | -€5,636 | -40.5% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €241,463 | +€241,463 | |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,600 | +€600 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,507 | €11,209 | +€7,702 | +220% |
| Other operating charges | 640/8 | €753 | €546 | -€207 | -27.5% |
| Gross operating margin | 9900 | €143,621 | €186,962 | +€43,341 | +30.2% |
| Operating profit (loss) | 9901 | €139,362 | €175,207 | +€35,845 | +25.7% |
| Financial income | 75/76B | €1,078 | €4,200 | +€3,122 | +290% |
| Recurring financial income | 75 | €1,078 | €4,200 | +€3,122 | +290% |
| Financial charges | 65/66B | €4,136 | €3,582 | -€554 | -13.4% |
| Recurring financial charges | 65 | €4,136 | €3,582 | -€554 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €136,304 | €175,825 | +€39,521 | +29.0% |
| Income taxes | 67/77 | €31,089 | €40,781 | +€9,693 | +31.2% |
| Profit (loss) for the period | 9904 | €105,215 | €135,043 | +€29,828 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €105,215 | €135,043 | +€29,828 | +28.3% |
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 28 October 2026 via checked.be.