Dokter Pascal DERIDDER: 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 Pascal DERIDDER
Largest movements
- Tangible fixed assets -€18,319
down €18,319 (-4.6%), from €397,746 to €379,426
of which Land and buildings: -€13,037
- Reserves +€82,934
up €82,934 (+28.6%), from €289,749 to €372,683
of which Distributable reserves: +€82,934
- Other debts -€56,410
down €56,410 (-74.6%), from €75,623 to €19,213
- Debts after one year -€32,239
down €32,239 (-24.4%), from €132,146 to €99,907
- Tax, wage and social debts -€11,894
down €11,894 (-78.4%), from €15,171 to €3,277
- Gross operating margin +€15,486
up €15,486 (+12.1%), from €127,821 to €143,306
- Taxes +€7,106
up €7,106 (+26.9%), from €26,413 to €33,519
- Depreciation -€5,483
down €5,483 (-20.0%), from €27,471 to €21,989
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 | €564,318 | €545,847 | -€18,471 | -3.3% |
| Fixed assets | 21/28 | €397,746 | €379,426 | -€18,319 | -4.6% |
| Tangible fixed assets | 22/27 | €397,746 | €379,426 | -€18,319 | -4.6% |
| Land and buildings | 22 | €375,418 | €362,381 | -€13,037 | -3.5% |
| Plant, machinery and equipment | 23 | - | €2,490 | +€2,490 | |
| Furniture and vehicles | 24 | €6,912 | €1,620 | -€5,292 | -76.6% |
| Other tangible fixed assets | 26 | €15,416 | €12,936 | -€2,480 | -16.1% |
| Current assets | 29/58 | €166,572 | €166,421 | -€151 | -0.1% |
| Amounts receivable within one year | 40/41 | €1,973 | €2,864 | +€891 | +45.2% |
| Trade receivables | 40 | €364 | €1,255 | +€891 | +245% |
| Other amounts receivable | 41 | €1,609 | €1,609 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €100,891 | €101,050 | +€159 | +0.2% |
| Deferred charges and accrued income | 490/1 | €63,708 | €62,507 | -€1,201 | -1.9% |
| Total equity and liabilities | 10/49 | €564,318 | €545,847 | -€18,471 | -3.3% |
| Equity | 10/15 | €302,149 | €385,083 | +€82,934 | +27.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €289,749 | €372,683 | +€82,934 | +28.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €287,889 | €370,823 | +€82,934 | +28.8% |
| Amounts payable | 17/49 | €262,169 | €160,764 | -€101,405 | -38.7% |
| Amounts payable after more than one year | 17 | €132,146 | €99,907 | -€32,239 | -24.4% |
| Financial debts | 170/4 | €132,146 | €99,907 | -€32,239 | -24.4% |
| Amounts payable within one year | 42/48 | €126,055 | €57,317 | -€68,738 | -54.5% |
| Current portion of amounts payable after more than one year | 42 | €31,722 | €32,239 | +€517 | +1.6% |
| Trade debts | 44 | €3,540 | €2,588 | -€952 | -26.9% |
| Suppliers | 440/4 | €3,540 | €2,588 | -€952 | -26.9% |
| Taxes, remuneration and social security | 45 | €15,171 | €3,277 | -€11,894 | -78.4% |
| Taxes | 450/3 | €15,171 | €3,277 | -€11,894 | -78.4% |
| Other amounts payable | 47/48 | €75,623 | €19,213 | -€56,410 | -74.6% |
| Accrued charges and deferred income | 492/3 | €3,968 | €3,541 | -€427 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,471 | €21,989 | -€5,483 | -20.0% |
| Other operating charges | 640/8 | €2,912 | €2,829 | -€84 | -2.9% |
| Non-recurring operating charges | 66A | €30 | - | -€30 | |
| Gross operating margin | 9900 | €127,821 | €143,306 | +€15,486 | +12.1% |
| Operating profit (loss) | 9901 | €97,407 | €118,489 | +€21,082 | +21.6% |
| Financial income | 75/76B | €74 | €648 | +€574 | +771% |
| Recurring financial income | 75 | €74 | €648 | +€574 | +771% |
| Financial charges | 65/66B | €3,101 | €2,685 | -€416 | -13.4% |
| Recurring financial charges | 65 | €3,101 | €2,685 | -€416 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €94,381 | €116,453 | +€22,072 | +23.4% |
| Income taxes | 67/77 | €26,413 | €33,519 | +€7,106 | +26.9% |
| Profit (loss) for the period | 9904 | €67,968 | €82,934 | +€14,966 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67,968 | €82,934 | +€14,966 | +22.0% |
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 17 October 2026 via checked.be.