Dokter Stevens Johan: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Dokter Stevens Johan
Largest movements
- Cash +€65,627
up €65,627 (+85.2%), from €77,059 to €142,686
mainly Net result for the year (+€54,869) and Accrued charges and deferred income (+€21,587)
- Receivables within one year +€12,365
up €12,365 (+17.0%), from €72,810 to €85,174
- Tangible fixed assets -€11,098
down €11,098 (-52.9%), from €20,962 to €9,864
- Reserves +€54,869
up €54,869 (+50.2%), from €109,323 to €164,192
- Accrued charges and deferred income +€21,587
up €21,587 (+97.0%), from €22,247 to €43,834
- Debts after one year -€10,262
down €10,262 (-74.8%), from €13,710 to €3,449
- Gross operating margin +€3,105
up €3,105 (+4.2%), from €74,540 to €77,645
- Taxes +€1,020
up €1,020 (+7.6%), from €13,396 to €14,416
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €172,225 | €239,160 | +€66,935 | +38.9% |
| Fixed assets | 21/28 | €20,962 | €9,864 | -€11,098 | -52.9% |
| Tangible fixed assets | 22/27 | €20,962 | €9,864 | -€11,098 | -52.9% |
| Furniture and vehicles | 24 | €20,962 | €9,864 | -€11,098 | -52.9% |
| Current assets | 29/58 | €151,263 | €229,296 | +€78,033 | +51.6% |
| Amounts receivable within one year | 40/41 | €72,810 | €85,174 | +€12,365 | +17.0% |
| Other amounts receivable | 41 | €72,810 | €85,174 | +€12,365 | +17.0% |
| Cash at bank and in hand | 54/58 | €77,059 | €142,686 | +€65,627 | +85.2% |
| Deferred charges and accrued income | 490/1 | €1,394 | €1,435 | +€41 | +2.9% |
| Total equity and liabilities | 10/49 | €172,225 | €239,160 | +€66,935 | +38.9% |
| Equity | 10/15 | €109,823 | €164,692 | +€54,869 | +50.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €109,323 | €164,192 | +€54,869 | +50.2% |
| Distributable reserves | 133 | €109,323 | €164,192 | +€54,869 | +50.2% |
| Amounts payable | 17/49 | €62,402 | €74,468 | +€12,067 | +19.3% |
| Amounts payable after more than one year | 17 | €13,710 | €3,449 | -€10,262 | -74.8% |
| Financial debts | 170/4 | €13,710 | €3,449 | -€10,262 | -74.8% |
| Amounts payable within one year | 42/48 | €26,445 | €27,186 | +€741 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €10,135 | €10,262 | +€127 | +1.3% |
| Trade debts | 44 | €210 | €24 | -€186 | -88.5% |
| Suppliers | 440/4 | €210 | €24 | -€186 | -88.5% |
| Taxes, remuneration and social security | 45 | €16,100 | €16,900 | +€800 | +5.0% |
| Taxes | 450/3 | €16,100 | €16,900 | +€800 | +5.0% |
| Accrued charges and deferred income | 492/3 | €22,247 | €43,834 | +€21,587 | +97.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,098 | €11,098 | = | 0.0% |
| Other operating charges | 640/8 | €592 | €609 | +€17 | +2.9% |
| Gross operating margin | 9900 | €74,540 | €77,645 | +€3,105 | +4.2% |
| Operating profit (loss) | 9901 | €62,851 | €65,939 | +€3,088 | +4.9% |
| Financial income | 75/76B | €3,881 | €3,654 | -€227 | -5.9% |
| Recurring financial income | 75 | €3,881 | €3,654 | -€227 | -5.9% |
| Financial charges | 65/66B | €458 | €308 | -€150 | -32.8% |
| Recurring financial charges | 65 | €458 | €308 | -€150 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €66,274 | €69,285 | +€3,011 | +4.5% |
| Income taxes | 67/77 | €13,396 | €14,416 | +€1,020 | +7.6% |
| Profit (loss) for the period | 9904 | €52,878 | €54,869 | +€1,991 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,878 | €54,869 | +€1,991 | +3.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.