Dokter Puttevils Daisy: 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 Puttevils Daisy
Largest movements
- Cash +€34,466
up €34,466 (+42.8%), from €80,482 to €114,948
mainly Net result for the year (+€130,956) and Depreciation (+€37,035)
- Intangible fixed assets -€34,000
down €34,000 (-16.7%), from €203,814 to €169,814
- Receivables within one year +€12,314
up €12,314 (+12.4%), from €99,379 to €111,693
of which Other amounts receivable: +€12,518
- Debts after one year -€34,067
down €34,067 (-18.7%), from €182,285 to €148,218
- Reserves +€30,956
up €30,956 (+27.0%), from €114,678 to €145,634
- Tax, wage and social debts +€5,098
up €5,098 (+68.0%), from €7,500 to €12,598
of which Taxes: +€5,098
- Gross operating margin +€39,784
up €39,784 (+23.0%), from €173,001 to €212,785
- Taxes +€9,567
up €9,567 (+33.0%), from €29,032 to €38,598
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 | €403,736 | €413,520 | +€9,784 | +2.4% |
| Fixed assets | 21/28 | €223,209 | €186,174 | -€37,035 | -16.6% |
| Intangible fixed assets | 21 | €203,814 | €169,814 | -€34,000 | -16.7% |
| Tangible fixed assets | 22/27 | €19,395 | €16,360 | -€3,035 | -15.6% |
| Furniture and vehicles | 24 | €19,395 | €16,360 | -€3,035 | -15.6% |
| Current assets | 29/58 | €180,527 | €227,346 | +€46,819 | +25.9% |
| Amounts receivable within one year | 40/41 | €99,379 | €111,693 | +€12,314 | +12.4% |
| Trade receivables | 40 | €205 | - | -€205 | |
| Other amounts receivable | 41 | €99,175 | €111,693 | +€12,518 | +12.6% |
| Cash at bank and in hand | 54/58 | €80,482 | €114,948 | +€34,466 | +42.8% |
| Deferred charges and accrued income | 490/1 | €666 | €705 | +€39 | +5.9% |
| Total equity and liabilities | 10/49 | €403,736 | €413,520 | +€9,784 | +2.4% |
| Equity | 10/15 | €129,678 | €160,634 | +€30,956 | +23.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €114,678 | €145,634 | +€30,956 | +27.0% |
| Distributable reserves | 133 | €114,678 | €145,634 | +€30,956 | +27.0% |
| Amounts payable | 17/49 | €274,058 | €252,886 | -€21,172 | -7.7% |
| Amounts payable after more than one year | 17 | €182,285 | €148,218 | -€34,067 | -18.7% |
| Financial debts | 170/4 | €182,285 | €148,218 | -€34,067 | -18.7% |
| Amounts payable within one year | 42/48 | €90,095 | €101,228 | +€11,133 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €33,764 | €34,067 | +€302 | +0.9% |
| Trade debts | 44 | €98 | €3,930 | +€3,832 | +3,911% |
| Suppliers | 440/4 | €98 | €3,930 | +€3,832 | +3,911% |
| Taxes, remuneration and social security | 45 | €7,500 | €12,598 | +€5,098 | +68.0% |
| Taxes | 450/3 | €3,500 | €8,598 | +€5,098 | +146% |
| Remuneration and social security | 454/9 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 47/48 | €48,733 | €50,633 | +€1,900 | +3.9% |
| Accrued charges and deferred income | 492/3 | €1,678 | €3,440 | +€1,762 | +105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,401 | €37,035 | -€366 | -1.0% |
| Other operating charges | 640/8 | €576 | €772 | +€195 | +33.9% |
| Gross operating margin | 9900 | €173,001 | €212,785 | +€39,784 | +23.0% |
| Operating profit (loss) | 9901 | €135,024 | €174,979 | +€39,954 | +29.6% |
| Financial charges | 65/66B | €4,061 | €5,424 | +€1,363 | +33.6% |
| Recurring financial charges | 65 | €4,061 | €5,424 | +€1,363 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | €130,963 | €169,554 | +€38,591 | +29.5% |
| Income taxes | 67/77 | €29,032 | €38,598 | +€9,567 | +33.0% |
| Profit (loss) for the period | 9904 | €101,932 | €130,956 | +€29,024 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €101,932 | €130,956 | +€29,024 | +28.5% |
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 17 October 2026 via checked.be.