DOKTER RUTTEN: 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 RUTTEN
Largest movements
- Cash -€103,205
down €103,205 (-13.8%), from €748,235 to €645,030
mainly Contributions, distributions and other (-€352,941) and Receivables within one year (-€34,712)
- Receivables within one year +€34,712
new in 2025: €34,712
- Tangible fixed assets -€17,640
down €17,640 (-40.3%), from €43,772 to €26,132
- Profit (loss) carried forward -€65,818
down €65,818 (-8.6%), from €765,887 to €700,068
- Tax, wage and social debts -€20,702
down €20,702 (-99.4%), from €20,836 to €134
- Gross operating margin -€21,728
down €21,728 (-5.2%), from €419,949 to €398,221
- Taxes -€4,300
down €4,300 (-4.5%), from €95,702 to €91,401
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 | €795,330 | €709,297 | -€86,033 | -10.8% |
| Fixed assets | 21/28 | €43,772 | €26,132 | -€17,640 | -40.3% |
| Tangible fixed assets | 22/27 | €43,772 | €26,132 | -€17,640 | -40.3% |
| Furniture and vehicles | 24 | €43,772 | €26,132 | -€17,640 | -40.3% |
| Current assets | 29/58 | €751,558 | €683,165 | -€68,393 | -9.1% |
| Amounts receivable within one year | 40/41 | - | €34,712 | +€34,712 | |
| Other amounts receivable | 41 | - | €34,712 | +€34,712 | |
| Cash at bank and in hand | 54/58 | €748,235 | €645,030 | -€103,205 | -13.8% |
| Deferred charges and accrued income | 490/1 | €3,324 | €3,423 | +€100 | +3.0% |
| Total equity and liabilities | 10/49 | €795,330 | €709,297 | -€86,033 | -10.8% |
| Equity | 10/15 | €770,887 | €705,068 | -€65,818 | -8.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €765,887 | €700,068 | -€65,818 | -8.6% |
| Amounts payable | 17/49 | €24,444 | €4,229 | -€20,215 | -82.7% |
| Amounts payable within one year | 42/48 | €24,444 | €4,229 | -€20,215 | -82.7% |
| Trade debts | 44 | - | €495 | +€495 | |
| Suppliers | 440/4 | - | €495 | +€495 | |
| Taxes, remuneration and social security | 45 | €20,836 | €134 | -€20,702 | -99.4% |
| Taxes | 450/3 | €20,836 | €134 | -€20,702 | -99.4% |
| Other amounts payable | 47/48 | €3,608 | €3,600 | -€8 | -0.2% |
| Remuneration, social security and pensions | 62 | €1,600 | €1,920 | +€320 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,197 | €17,640 | -€558 | -3.1% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €419,949 | €398,221 | -€21,728 | -5.2% |
| Operating profit (loss) | 9901 | €400,090 | €378,599 | -€21,491 | -5.4% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.1% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €400,016 | €378,524 | -€21,492 | -5.4% |
| Income taxes | 67/77 | €95,702 | €91,401 | -€4,300 | -4.5% |
| Profit (loss) for the period | 9904 | €304,315 | €287,123 | -€17,192 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €304,315 | €287,123 | -€17,192 | -5.6% |
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 28 October 2026 via checked.be.