Dokter Philippe Van Acker: 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 Van Acker
Largest movements
- Current investments +€242,547
up €242,547 (+27.0%), from €898,927 to €1.1m
- Cash -€23,395
down €23,395 (-6.3%), from €368,433 to €345,038
mainly Current investments (-€242,547) and Deferred charges and accrued income (-€6,092)
- Reserves +€210,012
up €210,012 (+17.6%), from €1.2m to €1.4m
- Gross operating margin +€36,601
up €36,601 (+13.6%), from €268,563 to €305,164
- Financial charges +€24,208
up €24,208, from -€18,856 to €5,352
- Taxes +€7,167
up €7,167 (+7.7%), from €92,718 to €99,884
- Financial income +€3,098
up €3,098 (+17.9%), from €17,348 to €20,446
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.
Cash bridge derived
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 | €1,296,228 | €1,513,868 | +€217,640 | +16.8% |
| Fixed assets | 21/28 | €26,059 | €18,007 | -€8,052 | -30.9% |
| Tangible fixed assets | 22/27 | €26,032 | €17,980 | -€8,052 | -30.9% |
| Plant, machinery and equipment | 23 | €850 | €1,650 | +€800 | +94.1% |
| Furniture and vehicles | 24 | €25,182 | €16,330 | -€8,852 | -35.2% |
| Financial fixed assets | 28 | €27 | €27 | = | 0.0% |
| Current assets | 29/58 | €1,270,169 | €1,495,861 | +€225,692 | +17.8% |
| Amounts receivable within one year | 40/41 | €1 | €451 | +€449 | +30984.8% |
| Trade receivables | 40 | €1 | €0 | -€1 | -100.0% |
| Other amounts receivable | 41 | - | €451 | +€451 | |
| Current investments | 50/53 | €898,927 | €1,141,473 | +€242,547 | +27.0% |
| Cash at bank and in hand | 54/58 | €368,433 | €345,038 | -€23,395 | -6.3% |
| Deferred charges and accrued income | 490/1 | €2,808 | €8,900 | +€6,092 | +216.9% |
| Total equity and liabilities | 10/49 | €1,296,228 | €1,513,868 | +€217,640 | +16.8% |
| Equity | 10/15 | €1,192,692 | €1,402,704 | +€210,012 | +17.6% |
| Reserves | 13 | €1,192,692 | €1,402,704 | +€210,012 | +17.6% |
| Distributable reserves | 133 | €1,192,692 | €1,402,704 | +€210,012 | +17.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €103,537 | €111,164 | +€7,628 | +7.4% |
| Amounts payable within one year | 42/48 | €103,537 | €110,166 | +€6,629 | +6.4% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €3,761 | €2,457 | -€1,304 | -34.7% |
| Suppliers | 440/4 | €3,761 | €2,457 | -€1,304 | -34.7% |
| Taxes, remuneration and social security | 45 | €71,027 | €75,125 | +€4,098 | +5.8% |
| Taxes | 450/3 | €71,027 | €75,125 | +€4,098 | +5.8% |
| Other amounts payable | 47/48 | €28,749 | €32,584 | +€3,835 | +13.3% |
| Accrued charges and deferred income | 492/3 | - | €998 | +€998 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,198 | €8,852 | -€345 | -3.8% |
| Other operating charges | 640/8 | €1,462 | €1,509 | +€46 | +3.2% |
| Gross operating margin | 9900 | €268,563 | €305,164 | +€36,601 | +13.6% |
| Operating profit (loss) | 9901 | €257,903 | €294,802 | +€36,900 | +14.3% |
| Financial income | 75/76B | €17,348 | €20,446 | +€3,098 | +17.9% |
| Recurring financial income | 75 | €17,348 | €20,446 | +€3,098 | +17.9% |
| Financial charges | 65/66B | -€18,856 | €5,352 | +€24,208 | |
| Recurring financial charges | 65 | -€18,856 | €5,352 | +€24,208 | |
| Profit (loss) for the period before taxes | 9903 | €294,107 | €309,897 | +€15,790 | +5.4% |
| Income taxes | 67/77 | €92,718 | €99,884 | +€7,167 | +7.7% |
| Profit (loss) for the period | 9904 | €201,389 | €210,012 | +€8,623 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €201,389 | €210,012 | +€8,623 | +4.3% |
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 11 October 2026 via checked.be.