DOKTER PETER MOONS: 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 MOONS
Largest movements
- Current investments +€359,606
up €359,606 (+737%), from €48,780 to €408,386
- Cash -€280,051
down €280,051 (-39.2%), from €714,022 to €433,972
mainly Current investments (-€359,606) and Contributions, distributions and other (-€307,689)
- Receivables after one year -€80,000
no longer reported in 2025 (was €80,000)
- Receivables within one year -€37,869
down €37,869 (-35.5%), from €106,817 to €68,948
of which Other amounts receivable: -€64,112
- Tangible fixed assets -€24,920
down €24,920 (-16.4%), from €152,227 to €127,307
of which Furniture and vehicles: -€22,380
- Reserves -€71,720
down €71,720 (-6.8%), from €1.1m to €982,107
- Other debts +€18,711
up €18,711 (+8,313%), from €225 to €18,936
- Debts after one year -€15,127
down €15,127 (-35.1%), from €43,112 to €27,984
- Financial income -€65,009
down €65,009 (-94.4%), from €68,839 to €3,831
of which Non-recurring financial income: -€66,839
- Gross operating margin +€61,775
up €61,775 (+17.5%), from €352,494 to €414,269
- Taxes +€30,551
up €30,551 (+29.8%), from €102,541 to €133,093
- Financial charges +€5,123
up €5,123 (+85.2%), from €6,009 to €11,132
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 | €1,136,805 | €1,071,315 | -€65,491 | -5.8% |
| Fixed assets | 21/28 | €152,227 | €127,307 | -€24,920 | -16.4% |
| Tangible fixed assets | 22/27 | €152,227 | €127,307 | -€24,920 | -16.4% |
| Plant, machinery and equipment | 23 | €458 | - | -€458 | |
| Furniture and vehicles | 24 | €138,297 | €115,917 | -€22,380 | -16.2% |
| Other tangible fixed assets | 26 | €13,472 | €11,390 | -€2,082 | -15.5% |
| Current assets | 29/58 | €984,578 | €944,007 | -€40,571 | -4.1% |
| Amounts receivable after more than one year | 29 | €80,000 | - | -€80,000 | |
| Other amounts receivable | 291 | €80,000 | - | -€80,000 | |
| Amounts receivable within one year | 40/41 | €106,817 | €68,948 | -€37,869 | -35.5% |
| Trade receivables | 40 | €33,406 | €59,649 | +€26,243 | +78.6% |
| Other amounts receivable | 41 | €73,411 | €9,299 | -€64,112 | -87.3% |
| Current investments | 50/53 | €48,780 | €408,386 | +€359,606 | +737% |
| Cash at bank and in hand | 54/58 | €714,022 | €433,972 | -€280,051 | -39.2% |
| Deferred charges and accrued income | 490/1 | €34,959 | €32,702 | -€2,256 | -6.5% |
| Total equity and liabilities | 10/49 | €1,136,805 | €1,071,315 | -€65,491 | -5.8% |
| Equity | 10/15 | €1,072,427 | €1,000,707 | -€71,720 | -6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,053,827 | €982,107 | -€71,720 | -6.8% |
| Distributable reserves | 133 | €1,053,827 | €982,107 | -€71,720 | -6.8% |
| Amounts payable | 17/49 | €64,379 | €70,608 | +€6,229 | +9.7% |
| Amounts payable after more than one year | 17 | €43,112 | €27,984 | -€15,127 | -35.1% |
| Financial debts | 170/4 | €43,112 | €27,984 | -€15,127 | -35.1% |
| Amounts payable within one year | 42/48 | €21,267 | €42,623 | +€21,356 | +100% |
| Current portion of amounts payable after more than one year | 42 | €14,530 | €15,127 | +€597 | +4.1% |
| Trade debts | 44 | €1,747 | €3,726 | +€1,979 | +113% |
| Suppliers | 440/4 | €1,747 | €3,726 | +€1,979 | +113% |
| Taxes, remuneration and social security | 45 | €4,765 | €4,834 | +€69 | +1.4% |
| Remuneration and social security | 454/9 | €4,765 | €4,834 | +€69 | +1.4% |
| Other amounts payable | 47/48 | €225 | €18,936 | +€18,711 | +8,313% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,370 | €36,297 | +€2,927 | +8.8% |
| Other operating charges | 640/8 | €528 | €1,610 | +€1,082 | +205% |
| Gross operating margin | 9900 | €352,494 | €414,269 | +€61,775 | +17.5% |
| Operating profit (loss) | 9901 | €318,596 | €376,363 | +€57,767 | +18.1% |
| Financial income | 75/76B | €68,839 | €3,831 | -€65,009 | -94.4% |
| Recurring financial income | 75 | €2,000 | €3,831 | +€1,831 | +91.5% |
| Non-recurring financial income | 76B | €66,839 | - | -€66,839 | |
| Financial charges | 65/66B | €6,009 | €11,132 | +€5,123 | +85.2% |
| Recurring financial charges | 65 | €6,009 | €11,132 | +€5,123 | +85.2% |
| Profit (loss) for the period before taxes | 9903 | €381,426 | €369,062 | -€12,364 | -3.2% |
| Income taxes | 67/77 | €102,541 | €133,093 | +€30,551 | +29.8% |
| Profit (loss) for the period | 9904 | €278,885 | €235,969 | -€42,916 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €278,885 | €235,969 | -€42,916 | -15.4% |
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 15 October 2026 via checked.be.