DOKTER SPITZ: 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 SPITZ
Largest movements
- Receivables within one year +€7,098
up €7,098 (+25.8%), from €27,510 to €34,608
of which Other amounts receivable: +€7,098
- Tangible fixed assets +€6,549
up €6,549 (+63.8%), from €10,257 to €16,805
of which Other tangible fixed assets: +€3,801
- Cash +€2,828
up €2,828 (+24.8%), from €11,383 to €14,210
mainly Net result for the year (+€16,254) and Depreciation (+€2,588)
- Reserves +€15,700
up €15,700 (+43.6%), from €36,000 to €51,700
- Gross operating margin -€27,404
down €27,404 (-49.2%), from €55,659 to €28,255
- Taxes -€7,196
down €7,196 (-46.0%), from €15,640 to €8,444
- Depreciation +€775
up €775 (+42.7%), from €1,814 to €2,588
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 | €50,292 | €66,568 | +€16,276 | +32.4% |
| Fixed assets | 21/28 | €10,257 | €16,805 | +€6,549 | +63.8% |
| Tangible fixed assets | 22/27 | €10,257 | €16,805 | +€6,549 | +63.8% |
| Land and buildings | 22 | - | €1,371 | +€1,371 | |
| Plant, machinery and equipment | 23 | €766 | €590 | -€176 | -23.0% |
| Furniture and vehicles | 24 | €1,729 | €3,281 | +€1,552 | +89.8% |
| Other tangible fixed assets | 26 | €7,761 | €11,563 | +€3,801 | +49.0% |
| Current assets | 29/58 | €40,036 | €49,763 | +€9,727 | +24.3% |
| Amounts receivable within one year | 40/41 | €27,510 | €34,608 | +€7,098 | +25.8% |
| Trade receivables | 40 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 41 | €7,510 | €14,608 | +€7,098 | +94.5% |
| Cash at bank and in hand | 54/58 | €11,383 | €14,210 | +€2,828 | +24.8% |
| Deferred charges and accrued income | 490/1 | €1,143 | €944 | -€199 | -17.4% |
| Total equity and liabilities | 10/49 | €50,292 | €66,568 | +€16,276 | +32.4% |
| Equity | 10/15 | €41,754 | €58,008 | +€16,254 | +38.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,000 | €51,700 | +€15,700 | +43.6% |
| Distributable reserves | 133 | €36,000 | €51,700 | +€15,700 | +43.6% |
| Profit (loss) carried forward | 14 | €754 | €1,308 | +€554 | +73.4% |
| Amounts payable | 17/49 | €8,538 | €8,560 | +€22 | +0.3% |
| Amounts payable within one year | 42/48 | €8,538 | €8,560 | +€22 | +0.3% |
| Trade debts | 44 | €244 | €225 | -€19 | -7.7% |
| Suppliers | 440/4 | €244 | €225 | -€19 | -7.7% |
| Taxes, remuneration and social security | 45 | €8,294 | €8,335 | +€41 | +0.5% |
| Taxes | 450/3 | €5,640 | €8,335 | +€2,695 | +47.8% |
| Remuneration and social security | 454/9 | €2,654 | - | -€2,654 | |
| Remuneration, social security and pensions | 62 | €280 | €501 | +€221 | +79.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,814 | €2,588 | +€775 | +42.7% |
| Other operating charges | 640/8 | €756 | €387 | -€368 | -48.8% |
| Gross operating margin | 9900 | €55,659 | €28,255 | -€27,404 | -49.2% |
| Operating profit (loss) | 9901 | €52,810 | €24,778 | -€28,032 | -53.1% |
| Financial income | 75/76B | €514 | €599 | +€85 | +16.4% |
| Recurring financial income | 75 | €514 | €599 | +€85 | +16.4% |
| Financial charges | 65/66B | €930 | €679 | -€250 | -26.9% |
| Recurring financial charges | 65 | €930 | €679 | -€250 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €52,394 | €24,698 | -€27,697 | -52.9% |
| Income taxes | 67/77 | €15,640 | €8,444 | -€7,196 | -46.0% |
| Profit (loss) for the period | 9904 | €36,754 | €16,254 | -€20,501 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,754 | €16,254 | -€20,501 | -55.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.