DOKTER PATRICK DE POURCQ: 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 PATRICK DE POURCQ
Largest movements
- Cash +€120,083
up €120,083 (+51.5%), from €233,218 to €353,301
mainly Net result for the year (+€146,594) and Depreciation (+€17,847)
- Receivables within one year +€38,720
up €38,720 (+95.1%), from €40,736 to €79,457
of which Other amounts receivable: +€38,658
- Tangible fixed assets -€17,847
down €17,847 (-33.6%), from €53,094 to €35,247
- Reserves +€146,594
up €146,594 (+19.2%), from €764,411 to €911,005
of which Distributable reserves: +€147,214
- Gross operating margin -€48,232
down €48,232 (-16.9%), from €285,377 to €237,145
- Taxes -€19,174
down €19,174 (-21.1%), from €90,785 to €71,611
- Staff costs -€18,889
down €18,889 (-53.7%), from €35,144 to €16,255
- Financial income -€9,468
down €9,468 (-32.2%), from €29,366 to €19,898
- Financial charges +€2,897
up €2,897 (+863%), from €336 to €3,233
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 | €827,048 | €968,004 | +€140,956 | +17.0% |
| Fixed assets | 21/28 | €53,094 | €35,247 | -€17,847 | -33.6% |
| Tangible fixed assets | 22/27 | €53,094 | €35,247 | -€17,847 | -33.6% |
| Furniture and vehicles | 24 | €53,094 | €35,247 | -€17,847 | -33.6% |
| Current assets | 29/58 | €773,955 | €932,757 | +€158,803 | +20.5% |
| Amounts receivable within one year | 40/41 | €40,736 | €79,457 | +€38,720 | +95.1% |
| Trade receivables | 40 | - | €63 | +€63 | |
| Other amounts receivable | 41 | €40,736 | €79,394 | +€38,658 | +94.9% |
| Current investments | 50/53 | €500,000 | €500,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €233,218 | €353,301 | +€120,083 | +51.5% |
| Total equity and liabilities | 10/49 | €827,048 | €968,004 | +€140,956 | +17.0% |
| Equity | 10/15 | €783,011 | €929,605 | +€146,594 | +18.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €764,411 | €911,005 | +€146,594 | +19.2% |
| Non-distributable reserves | 130/1 | €620 | €0 | -€620 | -100% |
| Legal reserve | 130 | €620 | - | -€620 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €726,292 | €873,505 | +€147,214 | +20.3% |
| Amounts payable | 17/49 | €44,037 | €38,399 | -€5,638 | -12.8% |
| Amounts payable within one year | 42/48 | €44,037 | €38,399 | -€5,638 | -12.8% |
| Trade debts | 44 | €13,039 | €13,930 | +€890 | +6.8% |
| Suppliers | 440/4 | €13,039 | €13,930 | +€890 | +6.8% |
| Taxes, remuneration and social security | 45 | €30,997 | €24,469 | -€6,528 | -21.1% |
| Taxes | 450/3 | €27,158 | €24,469 | -€2,689 | -9.9% |
| Remuneration and social security | 454/9 | €3,839 | €0 | -€3,839 | -100% |
| Non-recurring operating income | 76A | €50,113 | €0 | -€50,113 | -100% |
| Remuneration, social security and pensions | 62 | €35,144 | €16,255 | -€18,889 | -53.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,527 | €17,847 | -€680 | -3.7% |
| Other operating charges | 640/8 | €1,145 | €1,504 | +€358 | +31.3% |
| Gross operating margin | 9900 | €285,377 | €237,145 | -€48,232 | -16.9% |
| Operating profit (loss) | 9901 | €230,560 | €201,539 | -€29,021 | -12.6% |
| Financial income | 75/76B | €29,366 | €19,898 | -€9,468 | -32.2% |
| Recurring financial income | 75 | €29,366 | €19,898 | -€9,468 | -32.2% |
| Financial charges | 65/66B | €336 | €3,233 | +€2,897 | +863% |
| Recurring financial charges | 65 | €336 | €3,233 | +€2,897 | +863% |
| Profit (loss) for the period before taxes | 9903 | €259,590 | €218,205 | -€41,385 | -15.9% |
| Income taxes | 67/77 | €90,785 | €71,611 | -€19,174 | -21.1% |
| Profit (loss) for the period | 9904 | €168,805 | €146,594 | -€22,211 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €168,805 | €146,594 | -€22,211 | -13.2% |
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 26 October 2026 via checked.be.