Dokter Steve Devlieger: 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 Steve Devlieger
Largest movements
- Cash -€72,220
down €72,220 (-49.6%), from €145,625 to €73,405
mainly Contributions, distributions and other (-€369,596) and Debts after one year (-€23,830)
- Tangible fixed assets -€44,338
down €44,338 (-4.7%), from €950,863 to €906,525
of which Land and buildings: -€33,490
- Reserves -€312,555
down €312,555 (-84.6%), from €369,596 to €57,041
- Other debts +€218,525
up €218,525 (+269%), from €81,344 to €299,869
- Debts after one year -€23,830
down €23,830 (-5.2%), from €454,253 to €430,422
- Depreciation +€9,685
up €9,685 (+22.5%), from €43,032 to €52,717
- Financial charges -€6,774
down €6,774 (-35.8%), from €18,942 to €12,168
- Gross operating margin -€3,179
down €3,179 (-2.2%), from €143,111 to €139,931
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 | €1,115,927 | €990,060 | -€125,867 | -11.3% |
| Fixed assets | 21/28 | €956,863 | €906,525 | -€50,338 | -5.3% |
| Intangible fixed assets | 21 | €6,000 | €0 | -€6,000 | -100% |
| Tangible fixed assets | 22/27 | €950,863 | €906,525 | -€44,338 | -4.7% |
| Land and buildings | 22 | €893,601 | €860,111 | -€33,490 | -3.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €57,262 | €46,414 | -€10,849 | -18.9% |
| Current assets | 29/58 | €159,064 | €83,535 | -€75,529 | -47.5% |
| Amounts receivable within one year | 40/41 | €11,459 | €8,393 | -€3,066 | -26.8% |
| Trade receivables | 40 | €2,258 | €704 | -€1,554 | -68.8% |
| Other amounts receivable | 41 | €9,201 | €7,689 | -€1,512 | -16.4% |
| Cash at bank and in hand | 54/58 | €145,625 | €73,405 | -€72,220 | -49.6% |
| Deferred charges and accrued income | 490/1 | €1,979 | €1,737 | -€242 | -12.2% |
| Total equity and liabilities | 10/49 | €1,115,927 | €990,060 | -€125,867 | -11.3% |
| Equity | 10/15 | €539,596 | €227,041 | -€312,555 | -57.9% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Reserves | 13 | €369,596 | €57,041 | -€312,555 | -84.6% |
| Distributable reserves | 133 | €369,596 | €57,041 | -€312,555 | -84.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €576,330 | €763,018 | +€186,688 | +32.4% |
| Amounts payable after more than one year | 17 | €454,253 | €430,422 | -€23,830 | -5.2% |
| Financial debts | 170/4 | €454,253 | €430,422 | -€23,830 | -5.2% |
| Amounts payable within one year | 42/48 | €107,722 | €324,590 | +€216,868 | +201% |
| Current portion of amounts payable after more than one year | 42 | €23,464 | €23,830 | +€366 | +1.6% |
| Trade debts | 44 | €2,914 | €890 | -€2,023 | -69.4% |
| Suppliers | 440/4 | €2,914 | €890 | -€2,023 | -69.4% |
| Other amounts payable | 47/48 | €81,344 | €299,869 | +€218,525 | +269% |
| Accrued charges and deferred income | 492/3 | €14,356 | €8,006 | -€6,350 | -44.2% |
| Non-recurring operating income | 76A | €8,345 | €0 | -€8,345 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,032 | €52,717 | +€9,685 | +22.5% |
| Other operating charges | 640/8 | €2,981 | €2,845 | -€137 | -4.6% |
| Gross operating margin | 9900 | €143,111 | €139,931 | -€3,179 | -2.2% |
| Operating profit (loss) | 9901 | €97,097 | €84,370 | -€12,728 | -13.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €18,942 | €12,168 | -€6,774 | -35.8% |
| Recurring financial charges | 65 | €18,942 | €12,168 | -€6,774 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €78,156 | €72,201 | -€5,954 | -7.6% |
| Income taxes | 67/77 | €15,826 | €15,160 | -€666 | -4.2% |
| Profit (loss) for the period | 9904 | €62,330 | €57,041 | -€5,288 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €62,330 | €57,041 | -€5,288 | -8.5% |
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 14 October 2026 via checked.be.