DOKTER PETER CLAES: 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 CLAES
Largest movements
- Cash -€142,566
down €142,566 (-69.8%), from €204,141 to €61,575
mainly Other debts (-€111,238) and Current investments (-€49,000)
- Current investments +€49,000
new in 2025: €49,000
- Tangible fixed assets +€14,536
up €14,536 (+7.3%), from €199,037 to €213,574
of which Furniture and vehicles: +€32,540
- Receivables within one year +€5,523
up €5,523 (+29.0%), from €19,020 to €24,544
of which Other amounts receivable: +€5,661
- Other debts -€111,238
down €111,238 (-99.3%), from €112,071 to €834
- Debts after one year +€24,759
new in 2025: €24,759
- Reserves +€16,231
up €16,231 (+6.2%), from €263,686 to €279,916
of which Distributable reserves: +€21,424
- Current portion of long-term debt +€15,939
new in 2025: €15,939
- Tax, wage and social debts -€12,392
down €12,392 (-100%), from €12,392 to €0
- Gross operating margin +€61,852
up €61,852 (+878%), from €7,041 to €68,893
- Depreciation +€12,800
up €12,800 (+60.5%), from €21,164 to €33,964
- Taxes +€7,156
up €7,156 (+1,423%), from €503 to €7,659
- Financial charges -€3,022
down €3,022 (-32.2%), from €9,379 to €6,357
- Other operating charges +€2,212
up €2,212 (+62.5%), from €3,539 to €5,751
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 | €422,908 | €352,368 | -€70,540 | -16.7% |
| Fixed assets | 21/28 | €199,037 | €213,574 | +€14,536 | +7.3% |
| Tangible fixed assets | 22/27 | €199,037 | €213,574 | +€14,536 | +7.3% |
| Land and buildings | 22 | €45,168 | €43,844 | -€1,324 | -2.9% |
| Furniture and vehicles | 24 | €3,749 | €36,289 | +€32,540 | +868% |
| Other tangible fixed assets | 26 | €150,120 | €133,440 | -€16,680 | -11.1% |
| Current assets | 29/58 | €223,870 | €138,794 | -€85,076 | -38.0% |
| Amounts receivable within one year | 40/41 | €19,020 | €24,544 | +€5,523 | +29.0% |
| Trade receivables | 40 | €6,340 | €6,202 | -€138 | -2.2% |
| Other amounts receivable | 41 | €12,680 | €18,342 | +€5,661 | +44.6% |
| Current investments | 50/53 | - | €49,000 | +€49,000 | |
| Cash at bank and in hand | 54/58 | €204,141 | €61,575 | -€142,566 | -69.8% |
| Deferred charges and accrued income | 490/1 | €709 | €3,675 | +€2,967 | +419% |
| Total equity and liabilities | 10/49 | €422,908 | €352,368 | -€70,540 | -16.7% |
| Equity | 10/15 | €289,466 | €305,697 | +€16,231 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €263,686 | €279,916 | +€16,231 | +6.2% |
| Non-distributable reserves | 130/1 | €5,193 | €0 | -€5,193 | -100% |
| Reserves not available under the articles | 1311 | €5,193 | €0 | -€5,193 | -100% |
| Distributable reserves | 133 | €258,492 | €279,916 | +€21,424 | +8.3% |
| Profit (loss) carried forward | 14 | €7,181 | €7,181 | = | 0.0% |
| Amounts payable | 17/49 | €133,442 | €46,671 | -€86,771 | -65.0% |
| Amounts payable after more than one year | 17 | - | €24,759 | +€24,759 | |
| Financial debts | 170/4 | - | €24,759 | +€24,759 | |
| Amounts payable within one year | 42/48 | €124,608 | €17,840 | -€106,768 | -85.7% |
| Current portion of amounts payable after more than one year | 42 | - | €15,939 | +€15,939 | |
| Trade debts | 44 | €145 | €1,067 | +€923 | +638% |
| Suppliers | 440/4 | €145 | €1,067 | +€923 | +638% |
| Taxes, remuneration and social security | 45 | €12,392 | €0 | -€12,392 | -100% |
| Taxes | 450/3 | €12,392 | €0 | -€12,392 | -100% |
| Other amounts payable | 47/48 | €112,071 | €834 | -€111,238 | -99.3% |
| Accrued charges and deferred income | 492/3 | €8,834 | €4,072 | -€4,762 | -53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,164 | €33,964 | +€12,800 | +60.5% |
| Other operating charges | 640/8 | €3,539 | €5,751 | +€2,212 | +62.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €7,041 | €68,893 | +€61,852 | +878% |
| Operating profit (loss) | 9901 | -€17,662 | €29,178 | +€46,840 | |
| Financial income | 75/76B | €2,277 | €1,068 | -€1,209 | -53.1% |
| Recurring financial income | 75 | €2,277 | €1,068 | -€1,209 | -53.1% |
| Financial charges | 65/66B | €9,379 | €6,357 | -€3,022 | -32.2% |
| Recurring financial charges | 65 | €9,379 | €6,357 | -€3,022 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,763 | €23,890 | +€48,653 | |
| Income taxes | 67/77 | €503 | €7,659 | +€7,156 | +1,423% |
| Profit (loss) for the period | 9904 | -€25,266 | €16,231 | +€41,497 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,266 | €16,231 | +€41,497 |
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 23 October 2026 via checked.be.