DOKTER SABBE EVELINE: 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 SABBE EVELINE
Largest movements
- Current investments +€121,221
up €121,221 (+20.4%), from €595,388 to €716,609
- Cash -€79,205
down €79,205 (-35.3%), from €224,533 to €145,328
mainly Contributions, distributions and other (-€131,248) and Current investments (-€121,221)
- Receivables within one year -€22,070
down €22,070 (-72.0%), from €30,670 to €8,599
of which Other amounts receivable: -€22,070
- Tangible fixed assets +€17,082
up €17,082 (+7.9%), from €215,186 to €232,268
of which Other tangible fixed assets: +€25,956
- Reserves +€33,498
up €33,498 (+3.7%), from €909,858 to €943,356
- Gross operating margin +€25,451
up €25,451 (+11.8%), from €215,607 to €241,058
- Taxes +€7,047
up €7,047 (+11.0%), from €63,924 to €70,971
- Financial charges +€2,836
up €2,836 (+79.4%), from €3,570 to €6,406
- Financial income +€2,836
up €2,836 (+12.3%), from €23,031 to €25,867
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 | €1,069,934 | €1,108,579 | +€38,645 | +3.6% |
| Fixed assets | 21/28 | €215,186 | €232,268 | +€17,082 | +7.9% |
| Tangible fixed assets | 22/27 | €215,186 | €232,268 | +€17,082 | +7.9% |
| Land and buildings | 22 | €164,756 | €156,740 | -€8,016 | -4.9% |
| Plant, machinery and equipment | 23 | - | €9,825 | +€9,825 | |
| Furniture and vehicles | 24 | €50,430 | €39,746 | -€10,683 | -21.2% |
| Other tangible fixed assets | 26 | - | €25,956 | +€25,956 | |
| Current assets | 29/58 | €854,748 | €876,310 | +€21,563 | +2.5% |
| Amounts receivable after more than one year | 29 | - | €2,000 | +€2,000 | |
| Other amounts receivable | 291 | - | €2,000 | +€2,000 | |
| Amounts receivable within one year | 40/41 | €30,670 | €8,599 | -€22,070 | -72.0% |
| Trade receivables | 40 | €500 | €500 | = | 0.0% |
| Other amounts receivable | 41 | €30,170 | €8,099 | -€22,070 | -73.2% |
| Current investments | 50/53 | €595,388 | €716,609 | +€121,221 | +20.4% |
| Cash at bank and in hand | 54/58 | €224,533 | €145,328 | -€79,205 | -35.3% |
| Deferred charges and accrued income | 490/1 | €4,157 | €3,774 | -€383 | -9.2% |
| Total equity and liabilities | 10/49 | €1,069,934 | €1,108,579 | +€38,645 | +3.6% |
| Equity | 10/15 | €1,064,068 | €1,097,566 | +€33,498 | +3.1% |
| Contributions | 10/11 | €154,110 | €154,110 | = | 0.0% |
| Reserves | 13 | €909,858 | €943,356 | +€33,498 | +3.7% |
| Distributable reserves | 133 | €909,858 | €943,356 | +€33,498 | +3.7% |
| Profit (loss) carried forward | 14 | €101 | €101 | = | 0.0% |
| Amounts payable | 17/49 | €5,865 | €11,012 | +€5,147 | +87.8% |
| Amounts payable within one year | 42/48 | €4,708 | €10,361 | +€5,653 | +120% |
| Trade debts | 44 | €1,399 | €1,062 | -€337 | -24.1% |
| Suppliers | 440/4 | €1,399 | €1,062 | -€337 | -24.1% |
| Taxes, remuneration and social security | 45 | - | €5,713 | +€5,713 | |
| Taxes | 450/3 | - | €5,713 | +€5,713 | |
| Other amounts payable | 47/48 | €3,309 | €3,586 | +€277 | +8.4% |
| Accrued charges and deferred income | 492/3 | €1,157 | €651 | -€506 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,074 | €23,331 | +€2,257 | +10.7% |
| Other operating charges | 640/8 | €445 | €1,471 | +€1,026 | +230% |
| Gross operating margin | 9900 | €215,607 | €241,058 | +€25,451 | +11.8% |
| Operating profit (loss) | 9901 | €194,088 | €216,256 | +€22,169 | +11.4% |
| Financial income | 75/76B | €23,031 | €25,867 | +€2,836 | +12.3% |
| Recurring financial income | 75 | €23,031 | €25,867 | +€2,836 | +12.3% |
| Financial charges | 65/66B | €3,570 | €6,406 | +€2,836 | +79.4% |
| Recurring financial charges | 65 | €3,570 | €6,406 | +€2,836 | +79.4% |
| Profit (loss) for the period before taxes | 9903 | €213,549 | €235,717 | +€22,169 | +10.4% |
| Income taxes | 67/77 | €63,924 | €70,971 | +€7,047 | +11.0% |
| Profit (loss) for the period | 9904 | €149,625 | €164,746 | +€15,121 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €149,625 | €164,746 | +€15,121 | +10.1% |
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 1 November 2026 via checked.be.