DOKTER SALEMBIER: what changed
Two fiscal 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 SALEMBIER
Largest movements
- Cash -€34,623
down €34,623 (-26.5%), from €130,885 to €96,262
mainly Debts after one year (-€25,512) and Net result for the year (-€17,892)
- Tangible fixed assets -€8,635
down €8,635 (-15.4%), from €56,110 to €47,475
- Debts after one year -€25,512
down €25,512 (-51.0%), from €50,029 to €24,517
- Profit (loss) carried forward -€17,892
down €17,892 (-17.2%), from €104,237 to €86,345
- Tax, wage and social debts +€11,512
up €11,512 (+1274.9%), from €903 to €12,415
of which Taxes: +€11,295
- Other debts -€11,366
no longer reported in 2025 (was €11,366)
- Gross operating margin -€33,404
down €33,404, from €29,358 to -€4,046
- Other operating charges -€1,275
down €1,275 (-29.1%), from €4,379 to €3,104
- Financial charges -€1,210
down €1,210 (-36.5%), from €3,317 to €2,107
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 | €186,995 | €143,737 | -€43,258 | -23.1% |
| Fixed assets | 21/28 | €56,110 | €47,475 | -€8,635 | -15.4% |
| Tangible fixed assets | 22/27 | €56,110 | €47,475 | -€8,635 | -15.4% |
| Land and buildings | 22 | €56,110 | €47,475 | -€8,635 | -15.4% |
| Current assets | 29/58 | €130,885 | €96,262 | -€34,623 | -26.5% |
| Cash at bank and in hand | 54/58 | €130,885 | €96,262 | -€34,623 | -26.5% |
| Total equity and liabilities | 10/49 | €186,995 | €143,737 | -€43,258 | -23.1% |
| Equity | 10/15 | €124,697 | €106,805 | -€17,892 | -14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,237 | €86,345 | -€17,892 | -17.2% |
| Amounts payable | 17/49 | €62,298 | €36,932 | -€25,366 | -40.7% |
| Amounts payable after more than one year | 17 | €50,029 | €24,517 | -€25,512 | -51.0% |
| Financial debts | 170/4 | €50,029 | €24,517 | -€25,512 | -51.0% |
| Amounts payable within one year | 42/48 | €12,269 | €12,415 | +€146 | +1.2% |
| Taxes, remuneration and social security | 45 | €903 | €12,415 | +€11,512 | +1274.9% |
| Taxes | 450/3 | - | €11,295 | +€11,295 | |
| Remuneration and social security | 454/9 | €903 | €1,120 | +€217 | +24.1% |
| Other amounts payable | 47/48 | €11,366 | - | -€11,366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,635 | €8,635 | = | 0.0% |
| Other operating charges | 640/8 | €4,379 | €3,104 | -€1,275 | -29.1% |
| Gross operating margin | 9900 | €29,358 | -€4,046 | -€33,404 | |
| Operating profit (loss) | 9901 | €16,344 | -€15,785 | -€32,129 | |
| Financial charges | 65/66B | €3,317 | €2,107 | -€1,210 | -36.5% |
| Recurring financial charges | 65 | €3,317 | €2,107 | -€1,210 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €13,027 | -€17,892 | -€30,919 | |
| Profit (loss) for the period | 9904 | €13,027 | -€17,892 | -€30,919 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,027 | -€17,892 | -€30,919 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.