Dokter Patrick Yde: 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 Yde
Largest movements
- Current investments -€19,897
down €19,897 (-17.7%), from €112,174 to €92,277
- Receivables within one year +€15,613
up €15,613 (+6.1%), from €256,353 to €271,966
of which Other amounts receivable: +€15,490
- Cash +€4,990
up €4,990 (+9.1%), from €54,536 to €59,526
mainly Net result for the year (+€22,772) and Current investments (+€19,897)
- Reserves +€22,772
up €22,772 (+6.1%), from €372,726 to €395,499
- Accrued charges and deferred income -€19,860
down €19,860 (-99.8%), from €19,908 to €48
- Trade debts -€4,520
down €4,520 (-80.8%), from €5,597 to €1,077
- Gross operating margin +€9,503
up €9,503 (+73.4%), from €12,946 to €22,449
- Financial income +€4,004
up €4,004 (+27.8%), from €14,391 to €18,395
- Taxes +€3,810
up €3,810 (+36.6%), from €10,409 to €14,219
- Financial charges -€1,298
down €1,298 (-50.5%), from €2,569 to €1,270
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 | €440,270 | €441,498 | +€1,228 | +0.3% |
| Fixed assets | 21/28 | €4,259 | €4,259 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,259 | €4,259 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,375 | €3,375 | = | 0.0% |
| Other tangible fixed assets | 26 | €884 | €884 | = | 0.0% |
| Current assets | 29/58 | €436,011 | €437,239 | +€1,228 | +0.3% |
| Amounts receivable within one year | 40/41 | €256,353 | €271,966 | +€15,613 | +6.1% |
| Trade receivables | 40 | €3,665 | €3,788 | +€123 | +3.4% |
| Other amounts receivable | 41 | €252,688 | €268,178 | +€15,490 | +6.1% |
| Current investments | 50/53 | €112,174 | €92,277 | -€19,897 | -17.7% |
| Cash at bank and in hand | 54/58 | €54,536 | €59,526 | +€4,990 | +9.1% |
| Deferred charges and accrued income | 490/1 | €12,948 | €13,470 | +€522 | +4.0% |
| Total equity and liabilities | 10/49 | €440,270 | €441,498 | +€1,228 | +0.3% |
| Equity | 10/15 | €411,385 | €434,157 | +€22,772 | +5.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €372,726 | €395,499 | +€22,772 | +6.1% |
| Distributable reserves | 133 | €372,726 | €395,499 | +€22,772 | +6.1% |
| Profit (loss) carried forward | 14 | €26,258 | €26,258 | = | 0.0% |
| Amounts payable | 17/49 | €28,886 | €7,341 | -€21,544 | -74.6% |
| Amounts payable within one year | 42/48 | €8,978 | €7,294 | -€1,684 | -18.8% |
| Financial debts | 43 | €3,381 | €3,365 | -€16 | -0.5% |
| Credit institutions | 430/8 | €3,381 | €3,365 | -€16 | -0.5% |
| Trade debts | 44 | €5,597 | €1,077 | -€4,520 | -80.8% |
| Suppliers | 440/4 | €5,597 | €1,077 | -€4,520 | -80.8% |
| Taxes, remuneration and social security | 45 | - | €2,852 | +€2,852 | |
| Taxes | 450/3 | - | €2,852 | +€2,852 | |
| Accrued charges and deferred income | 492/3 | €19,908 | €48 | -€19,860 | -99.8% |
| Other operating charges | 640/8 | €629 | €810 | +€181 | +28.8% |
| Non-recurring operating charges | 66A | €3,000 | €1,772 | -€1,228 | -40.9% |
| Gross operating margin | 9900 | €12,946 | €22,449 | +€9,503 | +73.4% |
| Operating profit (loss) | 9901 | €9,317 | €19,867 | +€10,550 | +113% |
| Financial income | 75/76B | €14,391 | €18,395 | +€4,004 | +27.8% |
| Recurring financial income | 75 | €14,391 | €18,395 | +€4,004 | +27.8% |
| Financial charges | 65/66B | €2,569 | €1,270 | -€1,298 | -50.5% |
| Recurring financial charges | 65 | €2,569 | €1,270 | -€1,298 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | €21,139 | €36,992 | +€15,853 | +75.0% |
| Income taxes | 67/77 | €10,409 | €14,219 | +€3,810 | +36.6% |
| Profit (loss) for the period | 9904 | €10,730 | €22,772 | +€12,043 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €10,730 | €22,772 | +€12,043 | +112% |
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 20 October 2026 via checked.be.