DOKTER PHILIPPE PERSOONS: 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 PHILIPPE PERSOONS
Largest movements
- Cash -€129,812
down €129,812 (-20.8%), from €625,437 to €495,625
mainly Contributions, distributions and other (-€294,000) and Deferred charges and accrued income (-€32,146)
- Deferred charges and accrued income +€32,146
up €32,146 (+46.2%), from €69,512 to €101,658
- Tangible fixed assets -€18,932
down €18,932 (-30.9%), from €61,267 to €42,335
of which Furniture and vehicles: -€18,352
- Receivables within one year +€14,257
up €14,257 (+104%), from €13,684 to €27,942
of which Other amounts receivable: +€16,893
- Reserves -€109,191
down €109,191 (-14.9%), from €731,360 to €622,169
- Gross operating margin +€65,327
up €65,327 (+30.2%), from €216,549 to €281,876
- Taxes +€21,027
up €21,027 (+35.5%), from €59,281 to €80,308
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 | €769,901 | €667,560 | -€102,341 | -13.3% |
| Fixed assets | 21/28 | €61,267 | €42,335 | -€18,932 | -30.9% |
| Tangible fixed assets | 22/27 | €61,267 | €42,335 | -€18,932 | -30.9% |
| Plant, machinery and equipment | 23 | €2,137 | €1,866 | -€270 | -12.7% |
| Furniture and vehicles | 24 | €56,420 | €38,068 | -€18,352 | -32.5% |
| Other tangible fixed assets | 26 | €2,710 | €2,400 | -€310 | -11.4% |
| Current assets | 29/58 | €708,634 | €625,225 | -€83,409 | -11.8% |
| Amounts receivable within one year | 40/41 | €13,684 | €27,942 | +€14,257 | +104% |
| Trade receivables | 40 | €3,804 | €1,168 | -€2,636 | -69.3% |
| Other amounts receivable | 41 | €9,881 | €26,774 | +€16,893 | +171% |
| Cash at bank and in hand | 54/58 | €625,437 | €495,625 | -€129,812 | -20.8% |
| Deferred charges and accrued income | 490/1 | €69,512 | €101,658 | +€32,146 | +46.2% |
| Total equity and liabilities | 10/49 | €769,901 | €667,560 | -€102,341 | -13.3% |
| Equity | 10/15 | €747,175 | €637,984 | -€109,191 | -14.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €731,360 | €622,169 | -€109,191 | -14.9% |
| Distributable reserves | 133 | €731,360 | €622,169 | -€109,191 | -14.9% |
| Profit (loss) carried forward | 14 | €3,415 | €3,415 | +€0 | 0.0% |
| Amounts payable | 17/49 | €22,726 | €29,575 | +€6,850 | +30.1% |
| Amounts payable within one year | 42/48 | €22,726 | €29,575 | +€6,850 | +30.1% |
| Trade debts | 44 | €226 | €195 | -€31 | -13.8% |
| Suppliers | 440/4 | €226 | €195 | -€31 | -13.8% |
| Taxes, remuneration and social security | 45 | €22,500 | €29,381 | +€6,881 | +30.6% |
| Taxes | 450/3 | €18,500 | €29,381 | +€10,881 | +58.8% |
| Remuneration and social security | 454/9 | €4,000 | €0 | -€4,000 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,351 | €18,932 | -€418 | -2.2% |
| Other operating charges | 640/8 | €387 | €1,131 | +€743 | +192% |
| Gross operating margin | 9900 | €216,549 | €281,876 | +€65,327 | +30.2% |
| Operating profit (loss) | 9901 | €196,811 | €261,812 | +€65,002 | +33.0% |
| Financial income | 75/76B | €2,995 | €3,903 | +€908 | +30.3% |
| Recurring financial income | 75 | €2,995 | €3,903 | +€908 | +30.3% |
| Financial charges | 65/66B | €486 | €598 | +€112 | +23.1% |
| Recurring financial charges | 65 | €486 | €598 | +€112 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €199,320 | €265,117 | +€65,797 | +33.0% |
| Income taxes | 67/77 | €59,281 | €80,308 | +€21,027 | +35.5% |
| Profit (loss) for the period | 9904 | €140,039 | €184,809 | +€44,770 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €140,039 | €184,809 | +€44,770 | +32.0% |
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 24 October 2026 via checked.be.