Dokter Swerts: 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 Swerts
Largest movements
- Tangible fixed assets +€13,172
up €13,172 (+235%), from €5,600 to €18,772
of which Furniture and vehicles: +€13,541
- Other debts +€71,654
up €71,654 (+3,871%), from €1,851 to €73,505
- Reserves -€60,684
down €60,684 (-93.8%), from €64,722 to €4,038
- Tax, wage and social debts +€12,054
up €12,054 (+1,030%), from €1,170 to €13,224
- Accrued charges and deferred income -€8,935
down €8,935 (-100%), from €8,935 to €0
- Gross operating margin +€18,000
up €18,000 (+20.6%), from €87,352 to €105,352
- Taxes +€3,719
up €3,719 (+20.9%), from €17,830 to €21,549
- Depreciation -€1,487
down €1,487 (-34.5%), from €4,314 to €2,827
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 | €79,794 | €93,943 | +€14,149 | +17.7% |
| Fixed assets | 21/28 | €5,600 | €18,772 | +€13,172 | +235% |
| Tangible fixed assets | 22/27 | €5,600 | €18,772 | +€13,172 | +235% |
| Land and buildings | 22 | €3,558 | €3,188 | -€369 | -10.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,043 | €15,584 | +€13,541 | +663% |
| Current assets | 29/58 | €74,194 | €75,171 | +€977 | +1.3% |
| Amounts receivable within one year | 40/41 | €16,577 | €17,052 | +€475 | +2.9% |
| Trade receivables | 40 | €2,207 | €1,432 | -€775 | -35.1% |
| Other amounts receivable | 41 | €14,370 | €15,620 | +€1,250 | +8.7% |
| Cash at bank and in hand | 54/58 | €55,316 | €56,041 | +€724 | +1.3% |
| Deferred charges and accrued income | 490/1 | €2,301 | €2,079 | -€222 | -9.6% |
| Total equity and liabilities | 10/49 | €79,794 | €93,943 | +€14,149 | +17.7% |
| Equity | 10/15 | €67,722 | €7,038 | -€60,684 | -89.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €64,722 | €4,038 | -€60,684 | -93.8% |
| Distributable reserves | 133 | €64,722 | €4,038 | -€60,684 | -93.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,072 | €86,905 | +€74,834 | +620% |
| Amounts payable within one year | 42/48 | €3,137 | €86,905 | +€83,768 | +2,670% |
| Trade debts | 44 | €116 | €176 | +€61 | +52.3% |
| Suppliers | 440/4 | €116 | €176 | +€61 | +52.3% |
| Taxes, remuneration and social security | 45 | €1,170 | €13,224 | +€12,054 | +1,030% |
| Taxes | 450/3 | €1,170 | €13,224 | +€12,054 | +1,030% |
| Other amounts payable | 47/48 | €1,851 | €73,505 | +€71,654 | +3,871% |
| Accrued charges and deferred income | 492/3 | €8,935 | €0 | -€8,935 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,314 | €2,827 | -€1,487 | -34.5% |
| Other operating charges | 640/8 | €231 | €1,246 | +€1,015 | +439% |
| Gross operating margin | 9900 | €87,352 | €105,352 | +€18,000 | +20.6% |
| Operating profit (loss) | 9901 | €82,807 | €101,279 | +€18,473 | +22.3% |
| Financial income | 75/76B | €45 | €1 | -€44 | -98.9% |
| Recurring financial income | 75 | €45 | €1 | -€44 | -98.9% |
| Financial charges | 65/66B | €299 | €415 | +€116 | +39.0% |
| Recurring financial charges | 65 | €299 | €415 | +€116 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | €82,553 | €100,865 | +€18,312 | +22.2% |
| Income taxes | 67/77 | €17,830 | €21,549 | +€3,719 | +20.9% |
| Profit (loss) for the period | 9904 | €64,722 | €79,316 | +€14,593 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €64,722 | €79,316 | +€14,593 | +22.5% |
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 29 October 2026 via checked.be.