DOKTER PETER CASTELEYN: 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 PETER CASTELEYN
Largest movements
- Receivables within one year +€663,638
up €663,638 (+1,775%), from €37,379 to €701,017
of which Other amounts receivable: +€672,984
- Current investments -€504,461
no longer reported in 2025 (was €504,461)
- Tangible fixed assets -€35,433
down €35,433 (-31.2%), from €113,688 to €78,255
of which Furniture and vehicles: -€28,519
- Cash -€14,447
down €14,447 (-52.5%), from €27,508 to €13,061
mainly Receivables within one year (-€663,638) and Trade debts (-€3,741)
- Reserves +€99,576
up €99,576 (+15.0%), from €664,919 to €764,495
of which Distributable reserves: +€99,576
- Financial income +€146,192
up €146,192 (+14,509%), from €1,008 to €147,200
- Gross operating margin -€30,062
down €30,062 (-93.0%), from €32,317 to €2,255
- Depreciation -€8,956
down €8,956 (-56.4%), from €15,871 to €6,915
- Taxes +€8,287
up €8,287 (+432%), from €1,920 to €10,207
- Financial charges -€481
down €481 (-82.8%), from €581 to €100
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 | €689,959 | €792,490 | +€102,531 | +14.9% |
| Fixed assets | 21/28 | €114,490 | €78,255 | -€36,236 | -31.6% |
| Intangible fixed assets | 21 | €802 | - | -€802 | |
| Tangible fixed assets | 22/27 | €113,688 | €78,255 | -€35,433 | -31.2% |
| Land and buildings | 22 | €70,346 | €65,450 | -€4,896 | -7.0% |
| Plant, machinery and equipment | 23 | €14,823 | €12,804 | -€2,019 | -13.6% |
| Furniture and vehicles | 24 | €28,519 | - | -€28,519 | |
| Current assets | 29/58 | €575,469 | €714,236 | +€138,766 | +24.1% |
| Amounts receivable within one year | 40/41 | €37,379 | €701,017 | +€663,638 | +1,775% |
| Trade receivables | 40 | €9,346 | - | -€9,346 | |
| Other amounts receivable | 41 | €28,033 | €701,017 | +€672,984 | +2,401% |
| Current investments | 50/53 | €504,461 | - | -€504,461 | |
| Cash at bank and in hand | 54/58 | €27,508 | €13,061 | -€14,447 | -52.5% |
| Deferred charges and accrued income | 490/1 | €6,120 | €157 | -€5,963 | -97.4% |
| Total equity and liabilities | 10/49 | €689,959 | €792,490 | +€102,531 | +14.9% |
| Equity | 10/15 | €684,919 | €784,495 | +€99,576 | +14.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €664,919 | €764,495 | +€99,576 | +15.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €662,919 | €762,495 | +€99,576 | +15.0% |
| Amounts payable | 17/49 | €5,040 | €7,995 | +€2,955 | +58.6% |
| Amounts payable within one year | 42/48 | €4,014 | €7,995 | +€3,981 | +99.2% |
| Financial debts | 43 | €14 | €7 | -€7 | -50.1% |
| Credit institutions | 430/8 | €14 | €7 | -€7 | -50.1% |
| Trade debts | 44 | €3,741 | - | -€3,741 | |
| Suppliers | 440/4 | €3,741 | - | -€3,741 | |
| Taxes, remuneration and social security | 45 | €259 | €7,988 | +€7,729 | +2,986% |
| Taxes | 450/3 | €259 | €7,988 | +€7,729 | +2,986% |
| Accrued charges and deferred income | 492/3 | €1,026 | - | -€1,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,871 | €6,915 | -€8,956 | -56.4% |
| Other operating charges | 640/8 | €1,123 | €819 | -€304 | -27.1% |
| Non-recurring operating charges | 66A | - | €31,839 | +€31,839 | |
| Gross operating margin | 9900 | €32,317 | €2,255 | -€30,062 | -93.0% |
| Operating profit (loss) | 9901 | €15,323 | -€37,317 | -€52,640 | |
| Financial income | 75/76B | €1,008 | €147,200 | +€146,192 | +14,509% |
| Recurring financial income | 75 | €1,008 | €147,200 | +€146,192 | +14,509% |
| Financial charges | 65/66B | €581 | €100 | -€481 | -82.8% |
| Recurring financial charges | 65 | €581 | €100 | -€481 | -82.8% |
| Profit (loss) for the period before taxes | 9903 | €15,750 | €109,783 | +€94,033 | +597% |
| Income taxes | 67/77 | €1,920 | €10,207 | +€8,287 | +432% |
| Profit (loss) for the period | 9904 | €13,830 | €99,576 | +€85,745 | +620% |
| Profit (loss) for the period to be appropriated | 9905 | €13,830 | €99,576 | +€85,745 | +620% |
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 1 November 2026 via checked.be.