DOKTER PETER VAN DE PUTTE: 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 VAN DE PUTTE
Largest movements
- Current investments +€228,998
up €228,998 (+71.2%), from €321,578 to €550,576
- Cash -€85,862
down €85,862 (-25.7%), from €333,752 to €247,889
mainly Current investments (-€228,998) and Other debts (-€112,957)
- Tangible fixed assets -€21,862
down €21,862 (-6.4%), from €339,825 to €317,963
of which Land and buildings: -€14,361
- Reserves +€237,479
up €237,479 (+33.0%), from €720,488 to €957,967
- Other debts -€112,957
down €112,957 (-43.6%), from €259,036 to €146,079
- Tax, wage and social debts -€13,605
no longer reported in 2025 (was €13,605)
of which Remuneration and social security: -€7,500
- Gross operating margin +€115,246
up €115,246 (+50.1%), from €229,870 to €345,116
- Taxes +€39,160
up €39,160 (+61.0%), from €64,188 to €103,348
- Financial income +€12,289
up €12,289 (+131%), from €9,371 to €21,660
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 | €1,015,077 | €1,133,797 | +€118,720 | +11.7% |
| Fixed assets | 21/28 | €339,925 | €318,063 | -€21,862 | -6.4% |
| Tangible fixed assets | 22/27 | €339,825 | €317,963 | -€21,862 | -6.4% |
| Land and buildings | 22 | €322,288 | €307,928 | -€14,361 | -4.5% |
| Plant, machinery and equipment | 23 | €2,540 | €2,253 | -€286 | -11.3% |
| Furniture and vehicles | 24 | €14,998 | €7,782 | -€7,215 | -48.1% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €675,151 | €815,733 | +€140,582 | +20.8% |
| Amounts receivable within one year | 40/41 | €14,120 | €14,120 | = | 0.0% |
| Other amounts receivable | 41 | €14,120 | €14,120 | = | 0.0% |
| Current investments | 50/53 | €321,578 | €550,576 | +€228,998 | +71.2% |
| Cash at bank and in hand | 54/58 | €333,752 | €247,889 | -€85,862 | -25.7% |
| Deferred charges and accrued income | 490/1 | €5,702 | €3,148 | -€2,553 | -44.8% |
| Total equity and liabilities | 10/49 | €1,015,077 | €1,133,797 | +€118,720 | +11.7% |
| Equity | 10/15 | €739,088 | €976,567 | +€237,479 | +32.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €720,488 | €957,967 | +€237,479 | +33.0% |
| Distributable reserves | 133 | €720,488 | €957,967 | +€237,479 | +33.0% |
| Amounts payable | 17/49 | €275,988 | €157,230 | -€118,759 | -43.0% |
| Amounts payable within one year | 42/48 | €272,653 | €152,894 | -€119,759 | -43.9% |
| Trade debts | 44 | €12 | €6,815 | +€6,803 | +56,645% |
| Suppliers | 440/4 | €12 | €6,815 | +€6,803 | +56,645% |
| Taxes, remuneration and social security | 45 | €13,605 | - | -€13,605 | |
| Taxes | 450/3 | €6,105 | - | -€6,105 | |
| Remuneration and social security | 454/9 | €7,500 | - | -€7,500 | |
| Other amounts payable | 47/48 | €259,036 | €146,079 | -€112,957 | -43.6% |
| Accrued charges and deferred income | 492/3 | €3,335 | €4,335 | +€1,000 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,255 | €21,862 | -€1,393 | -6.0% |
| Other operating charges | 640/8 | €2,294 | €1,488 | -€806 | -35.2% |
| Gross operating margin | 9900 | €229,870 | €345,116 | +€115,246 | +50.1% |
| Operating profit (loss) | 9901 | €204,320 | €321,766 | +€117,446 | +57.5% |
| Financial income | 75/76B | €9,371 | €21,660 | +€12,289 | +131% |
| Recurring financial income | 75 | €9,371 | €21,660 | +€12,289 | +131% |
| Financial charges | 65/66B | €964 | €2,600 | +€1,636 | +170% |
| Recurring financial charges | 65 | €964 | €2,600 | +€1,636 | +170% |
| Profit (loss) for the period before taxes | 9903 | €212,728 | €340,827 | +€128,099 | +60.2% |
| Income taxes | 67/77 | €64,188 | €103,348 | +€39,160 | +61.0% |
| Profit (loss) for the period | 9904 | €148,539 | €237,479 | +€88,939 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €148,539 | €237,479 | +€88,939 | +59.9% |
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.