DOKTER ROGER VAN RIET: 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 ROGER VAN RIET
Largest movements
- Receivables within one year -€201,771
down €201,771 (-55.2%), from €365,819 to €164,048
of which Other amounts receivable: -€232,639
- Cash +€62,047
up €62,047 (+72.4%), from €85,727 to €147,774
mainly Net result for the year (+€475,819) and Receivables within one year (+€201,771)
- Tangible fixed assets +€40,847
up €40,847 (+178%), from €22,893 to €63,740
of which Furniture and vehicles: +€32,725
- Reserves -€309,507
down €309,507 (-39.3%), from €787,187 to €477,679
of which Distributable reserves: -€309,507
- Other debts +€188,563
new in 2025: €188,563
- Trade debts +€34,300
up €34,300 (+1,011%), from €3,391 to €37,691
- Tax, wage and social debts -€9,542
down €9,542 (-32.1%), from €29,762 to €20,220
of which Taxes: -€9,580
- Gross operating margin -€33,691
down €33,691 (-5.2%), from €645,852 to €612,161
- Financial income +€22,100
up €22,100 (+401%), from €5,517 to €27,617
- Other operating charges -€20,318
down €20,318 (-88.7%), from €22,916 to €2,599
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 | €832,840 | €736,654 | -€96,186 | -11.5% |
| Fixed assets | 21/28 | €22,893 | €63,740 | +€40,847 | +178% |
| Tangible fixed assets | 22/27 | €22,893 | €63,740 | +€40,847 | +178% |
| Furniture and vehicles | 24 | - | €32,725 | +€32,725 | |
| Other tangible fixed assets | 26 | €20,223 | €31,015 | +€10,792 | +53.4% |
| Assets under construction and advance payments | 27 | €2,670 | €0 | -€2,670 | -100% |
| Current assets | 29/58 | €809,947 | €672,914 | -€137,033 | -16.9% |
| Amounts receivable after more than one year | 29 | €358,400 | €358,400 | = | 0.0% |
| Other amounts receivable | 291 | €358,400 | €358,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €365,819 | €164,048 | -€201,771 | -55.2% |
| Trade receivables | 40 | €108,127 | €138,995 | +€30,868 | +28.5% |
| Other amounts receivable | 41 | €257,692 | €25,053 | -€232,639 | -90.3% |
| Cash at bank and in hand | 54/58 | €85,727 | €147,774 | +€62,047 | +72.4% |
| Deferred charges and accrued income | 490/1 | - | €2,691 | +€2,691 | |
| Total equity and liabilities | 10/49 | €832,840 | €736,654 | -€96,186 | -11.5% |
| Equity | 10/15 | €799,687 | €490,179 | -€309,507 | -38.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €787,187 | €477,679 | -€309,507 | -39.3% |
| 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 | €785,327 | €475,819 | -€309,507 | -39.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,153 | €246,474 | +€213,321 | +643% |
| Amounts payable within one year | 42/48 | €33,153 | €246,474 | +€213,321 | +643% |
| Trade debts | 44 | €3,391 | €37,691 | +€34,300 | +1,011% |
| Suppliers | 440/4 | €3,391 | €37,691 | +€34,300 | +1,011% |
| Taxes, remuneration and social security | 45 | €29,762 | €20,220 | -€9,542 | -32.1% |
| Taxes | 450/3 | €24,384 | €14,804 | -€9,580 | -39.3% |
| Remuneration and social security | 454/9 | €5,378 | €5,416 | +€38 | +0.7% |
| Other amounts payable | 47/48 | - | €188,563 | +€188,563 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,100 | €4,492 | +€1,392 | +44.9% |
| Other operating charges | 640/8 | €22,916 | €2,599 | -€20,318 | -88.7% |
| Gross operating margin | 9900 | €645,852 | €612,161 | -€33,691 | -5.2% |
| Operating profit (loss) | 9901 | €619,836 | €605,070 | -€14,766 | -2.4% |
| Financial income | 75/76B | €5,517 | €27,617 | +€22,100 | +401% |
| Recurring financial income | 75 | €5,517 | €27,617 | +€22,100 | +401% |
| Financial charges | 65/66B | €2,932 | €2,064 | -€868 | -29.6% |
| Recurring financial charges | 65 | €2,932 | €2,064 | -€868 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €622,421 | €630,623 | +€8,202 | +1.3% |
| Income taxes | 67/77 | €157,020 | €154,804 | -€2,216 | -1.4% |
| Profit (loss) for the period | 9904 | €465,401 | €475,819 | +€10,418 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €465,401 | €475,819 | +€10,418 | +2.2% |
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 26 October 2026 via checked.be.