DOKTER PELLEMAN: 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 PELLEMAN
Largest movements
- Receivables after one year +€48,596
up €48,596 (+22.1%), from €219,722 to €268,318
- Tangible fixed assets -€7,575
down €7,575 (-48.4%), from €15,653 to €8,078
of which Furniture and vehicles: -€5,735
- Receivables within one year -€6,632
down €6,632 (-45.1%), from €14,694 to €8,062
of which Other amounts receivable: -€3,998
- Other debts +€14,000
new in 2025: €14,000
- Short-term financial debts +€11,993
up €11,993 (+589%), from €2,037 to €14,030
- Reserves +€8,645
up €8,645 (+3.9%), from €223,599 to €232,244
of which Distributable reserves: +€8,645
- Debts after one year -€5,335
down €5,335 (-92.3%), from €5,783 to €448
- Trade debts +€4,109
up €4,109 (+29.0%), from €14,159 to €18,268
- Financial charges -€7,184
down €7,184 (-75.5%), from €9,521 to €2,337
- Gross operating margin -€6,744
down €6,744 (-19.9%), from €33,899 to €27,155
- Taxes +€2,160
up €2,160 (+38.2%), from €5,654 to €7,814
- Other operating charges -€387
down €387 (-33.0%), from €1,172 to €785
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 | €266,739 | €300,094 | +€33,355 | +12.5% |
| Fixed assets | 21/28 | €15,653 | €8,078 | -€7,575 | -48.4% |
| Tangible fixed assets | 22/27 | €15,653 | €8,078 | -€7,575 | -48.4% |
| Plant, machinery and equipment | 23 | €4,233 | €2,393 | -€1,840 | -43.5% |
| Furniture and vehicles | 24 | €11,421 | €5,685 | -€5,735 | -50.2% |
| Current assets | 29/58 | €251,086 | €292,016 | +€40,930 | +16.3% |
| Amounts receivable after more than one year | 29 | €219,722 | €268,318 | +€48,596 | +22.1% |
| Other amounts receivable | 291 | €219,722 | €268,318 | +€48,596 | +22.1% |
| Amounts receivable within one year | 40/41 | €14,694 | €8,062 | -€6,632 | -45.1% |
| Trade receivables | 40 | €3,325 | €691 | -€2,634 | -79.2% |
| Other amounts receivable | 41 | €11,369 | €7,371 | -€3,998 | -35.2% |
| Cash at bank and in hand | 54/58 | €705 | - | -€705 | |
| Deferred charges and accrued income | 490/1 | €15,965 | €15,636 | -€330 | -2.1% |
| Total equity and liabilities | 10/49 | €266,739 | €300,094 | +€33,355 | +12.5% |
| Equity | 10/15 | €235,999 | €244,644 | +€8,645 | +3.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €223,599 | €232,244 | +€8,645 | +3.9% |
| 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 | €221,739 | €230,384 | +€8,645 | +3.9% |
| Amounts payable | 17/49 | €30,740 | €55,450 | +€24,710 | +80.4% |
| Amounts payable after more than one year | 17 | €5,783 | €448 | -€5,335 | -92.3% |
| Financial debts | 170/4 | €5,783 | €448 | -€5,335 | -92.3% |
| Amounts payable within one year | 42/48 | €24,957 | €55,002 | +€30,045 | +120% |
| Current portion of amounts payable after more than one year | 42 | €7,764 | €7,840 | +€76 | +1.0% |
| Financial debts | 43 | €2,037 | €14,030 | +€11,993 | +589% |
| Credit institutions | 430/8 | €2,037 | €14,030 | +€11,993 | +589% |
| Trade debts | 44 | €14,159 | €18,268 | +€4,109 | +29.0% |
| Suppliers | 440/4 | €14,159 | €18,268 | +€4,109 | +29.0% |
| Taxes, remuneration and social security | 45 | €998 | €864 | -€133 | -13.4% |
| Taxes | 450/3 | €998 | €864 | -€133 | -13.4% |
| Other amounts payable | 47/48 | - | €14,000 | +€14,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,575 | €7,575 | = | 0.0% |
| Other operating charges | 640/8 | €1,172 | €785 | -€387 | -33.0% |
| Gross operating margin | 9900 | €33,899 | €27,155 | -€6,744 | -19.9% |
| Operating profit (loss) | 9901 | €25,153 | €18,795 | -€6,358 | -25.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €9,521 | €2,337 | -€7,184 | -75.5% |
| Recurring financial charges | 65 | €9,521 | €2,337 | -€7,184 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | €15,632 | €16,458 | +€827 | +5.3% |
| Income taxes | 67/77 | €5,654 | €7,814 | +€2,160 | +38.2% |
| Profit (loss) for the period | 9904 | €9,978 | €8,645 | -€1,333 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,978 | €8,645 | -€1,333 | -13.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.