DOKTER PEUMANS: 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 PEUMANS
Largest movements
- Current investments +€36,000
up €36,000 (+23.8%), from €151,119 to €187,118
- Tangible fixed assets -€15,582
down €15,582 (-30.2%), from €51,535 to €35,953
of which Furniture and vehicles: -€13,300
- Cash -€14,168
down €14,168 (-10.7%), from €132,635 to €118,467
mainly Current investments (-€36,000) and Tax, wage and social debts (-€18,279)
- Reserves +€38,056
up €38,056 (+11.1%), from €342,008 to €380,063
of which Distributable reserves: +€38,056
- Tax, wage and social debts -€18,279
down €18,279 (-86.0%), from €21,247 to €2,967
of which Taxes: -€12,375
- Debts after one year -€9,281
down €9,281 (-43.6%), from €21,309 to €12,028
- Other debts -€5,456
down €5,456 (-16.6%), from €32,941 to €27,485
- Gross operating margin -€66,552
down €66,552 (-44.5%), from €149,537 to €82,986
- Staff costs -€28,198
down €28,198 (-79.3%), from €35,537 to €7,339
- Taxes -€12,448
down €12,448 (-36.6%), from €34,015 to €21,567
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 | €462,477 | €469,571 | +€7,094 | +1.5% |
| Fixed assets | 21/28 | €51,535 | €35,953 | -€15,582 | -30.2% |
| Tangible fixed assets | 22/27 | €51,535 | €35,953 | -€15,582 | -30.2% |
| Plant, machinery and equipment | 23 | €8,745 | €6,463 | -€2,283 | -26.1% |
| Furniture and vehicles | 24 | €42,790 | €29,490 | -€13,300 | -31.1% |
| Current assets | 29/58 | €410,942 | €433,618 | +€22,676 | +5.5% |
| Amounts receivable after more than one year | 29 | €54,088 | €54,088 | = | 0.0% |
| Other amounts receivable | 291 | €54,088 | €54,088 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €70,321 | €71,469 | +€1,148 | +1.6% |
| Trade receivables | 40 | €70,084 | €71,469 | +€1,385 | +2.0% |
| Other amounts receivable | 41 | €237 | - | -€237 | |
| Current investments | 50/53 | €151,119 | €187,118 | +€36,000 | +23.8% |
| Cash at bank and in hand | 54/58 | €132,635 | €118,467 | -€14,168 | -10.7% |
| Deferred charges and accrued income | 490/1 | €2,780 | €2,476 | -€304 | -10.9% |
| Total equity and liabilities | 10/49 | €462,477 | €469,571 | +€7,094 | +1.5% |
| Equity | 10/15 | €360,608 | €398,663 | +€38,056 | +10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €342,008 | €380,063 | +€38,056 | +11.1% |
| 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 | €340,148 | €378,203 | +€38,056 | +11.2% |
| Amounts payable | 17/49 | €101,870 | €70,908 | -€30,962 | -30.4% |
| Amounts payable after more than one year | 17 | €21,309 | €12,028 | -€9,281 | -43.6% |
| Financial debts | 170/4 | €21,309 | €12,028 | -€9,281 | -43.6% |
| Amounts payable within one year | 42/48 | €80,560 | €55,694 | -€24,866 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €8,989 | €9,281 | +€293 | +3.3% |
| Trade debts | 44 | €17,384 | €15,960 | -€1,423 | -8.2% |
| Suppliers | 440/4 | €17,384 | €15,960 | -€1,423 | -8.2% |
| Taxes, remuneration and social security | 45 | €21,247 | €2,967 | -€18,279 | -86.0% |
| Taxes | 450/3 | €15,343 | €2,967 | -€12,375 | -80.7% |
| Remuneration and social security | 454/9 | €5,904 | - | -€5,904 | |
| Other amounts payable | 47/48 | €32,941 | €27,485 | -€5,456 | -16.6% |
| Accrued charges and deferred income | 492/3 | - | €3,186 | +€3,186 | |
| Remuneration, social security and pensions | 62 | €35,537 | €7,339 | -€28,198 | -79.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,250 | €15,582 | -€668 | -4.1% |
| Other operating charges | 640/8 | €815 | €1,112 | +€297 | +36.4% |
| Gross operating margin | 9900 | €149,537 | €82,986 | -€66,552 | -44.5% |
| Operating profit (loss) | 9901 | €96,935 | €58,952 | -€37,983 | -39.2% |
| Financial income | 75/76B | €2,693 | €1,707 | -€985 | -36.6% |
| Recurring financial income | 75 | €2,693 | €1,707 | -€985 | -36.6% |
| Financial charges | 65/66B | €1,300 | €1,036 | -€264 | -20.3% |
| Recurring financial charges | 65 | €1,300 | €1,036 | -€264 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €98,328 | €59,623 | -€38,704 | -39.4% |
| Income taxes | 67/77 | €34,015 | €21,567 | -€12,448 | -36.6% |
| Profit (loss) for the period | 9904 | €64,313 | €38,056 | -€26,257 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,313 | €38,056 | -€26,257 | -40.8% |
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 25 October 2026 via checked.be.