DOKTER NICK STEVENS: 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 STEVENS
Largest movements
- Current investments -€300,000
down €300,000 (-100%), from €300,000 to €0
- Cash +€297,021
up €297,021 (+788%), from €37,713 to €334,733
mainly Current investments (+€300,000) and Net result for the year (+€128,086)
- Receivables within one year -€9,467
down €9,467 (-38.4%), from €24,651 to €15,184
- Tangible fixed assets +€3,801
up €3,801 (+69.2%), from €5,493 to €9,294
of which Furniture and vehicles: +€4,666
- Other debts -€4,991
down €4,991 (-3.5%), from €143,080 to €138,090
- Gross operating margin -€2,261
down €2,261 (-1.4%), from €163,848 to €161,587
- Taxes +€1,779
up €1,779 (+4.6%), from €38,504 to €40,284
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 | €369,573 | €361,114 | -€8,460 | -2.3% |
| Fixed assets | 21/28 | €5,493 | €9,294 | +€3,801 | +69.2% |
| Tangible fixed assets | 22/27 | €5,493 | €9,294 | +€3,801 | +69.2% |
| Plant, machinery and equipment | 23 | €1,146 | €281 | -€865 | -75.5% |
| Furniture and vehicles | 24 | €4,347 | €9,013 | +€4,666 | +107% |
| Current assets | 29/58 | €364,080 | €351,819 | -€12,261 | -3.4% |
| Amounts receivable within one year | 40/41 | €24,651 | €15,184 | -€9,467 | -38.4% |
| Trade receivables | 40 | €24,651 | €15,184 | -€9,467 | -38.4% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100% |
| Cash at bank and in hand | 54/58 | €37,713 | €334,733 | +€297,021 | +788% |
| Deferred charges and accrued income | 490/1 | €1,717 | €1,903 | +€186 | +10.8% |
| Total equity and liabilities | 10/49 | €369,573 | €361,114 | -€8,460 | -2.3% |
| Equity | 10/15 | €197,967 | €197,967 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €179,367 | €179,367 | = | 0.0% |
| Distributable reserves | 133 | €179,367 | €179,367 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €171,606 | €163,147 | -€8,460 | -4.9% |
| Amounts payable within one year | 42/48 | €171,606 | €163,147 | -€8,460 | -4.9% |
| Trade debts | 44 | €864 | €847 | -€17 | -1.9% |
| Suppliers | 440/4 | €864 | €847 | -€17 | -1.9% |
| Taxes, remuneration and social security | 45 | €27,662 | €24,210 | -€3,452 | -12.5% |
| Taxes | 450/3 | €27,662 | €24,210 | -€3,452 | -12.5% |
| Other amounts payable | 47/48 | €143,080 | €138,090 | -€4,991 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,998 | €1,545 | -€1,453 | -48.5% |
| Other operating charges | 640/8 | €899 | €928 | +€30 | +3.3% |
| Gross operating margin | 9900 | €163,848 | €161,587 | -€2,261 | -1.4% |
| Operating profit (loss) | 9901 | €159,951 | €159,114 | -€837 | -0.5% |
| Financial income | 75/76B | €9,067 | €9,300 | +€233 | +2.6% |
| Recurring financial income | 75 | €9,067 | €9,300 | +€233 | +2.6% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.5% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €168,975 | €168,369 | -€606 | -0.4% |
| Income taxes | 67/77 | €38,504 | €40,284 | +€1,779 | +4.6% |
| Profit (loss) for the period | 9904 | €130,470 | €128,086 | -€2,385 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €130,470 | €128,086 | -€2,385 | -1.8% |
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.