DOKTER TH. LAPORTA: 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 TH. LAPORTA
Largest movements
- Receivables within one year -€19,186
down €19,186 (-61.1%), from €31,409 to €12,222
- Current investments -€18,779
down €18,779 (-2.6%), from €716,052 to €697,274
- Deferred charges and accrued income +€9,532
up €9,532 (+117%), from €8,132 to €17,663
- Reserves -€41,793
down €41,793 (-5.0%), from €835,913 to €794,120
of which Distributable reserves: -€34,157
- Gross operating margin -€7,378
down €7,378 (-17.4%), from €42,364 to €34,986
- Taxes -€1,694
down €1,694 (-11.5%), from €14,684 to €12,990
- Financial income +€1,382
up €1,382 (+34.9%), from €3,963 to €5,344
- Depreciation +€652
up €652 (+17.8%), from €3,666 to €4,318
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 | €851,907 | €821,050 | -€30,857 | -3.6% |
| Fixed assets | 21/28 | €66,616 | €62,298 | -€4,318 | -6.5% |
| Tangible fixed assets | 22/27 | €66,616 | €62,298 | -€4,318 | -6.5% |
| Land and buildings | 22 | €62,443 | €60,315 | -€2,128 | -3.4% |
| Plant, machinery and equipment | 23 | €1,768 | - | -€1,768 | |
| Furniture and vehicles | 24 | €2,046 | €1,623 | -€423 | -20.7% |
| Other tangible fixed assets | 26 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €785,291 | €758,752 | -€26,538 | -3.4% |
| Amounts receivable within one year | 40/41 | €31,409 | €12,222 | -€19,186 | -61.1% |
| Other amounts receivable | 41 | €31,409 | €12,222 | -€19,186 | -61.1% |
| Current investments | 50/53 | €716,052 | €697,274 | -€18,779 | -2.6% |
| Cash at bank and in hand | 54/58 | €29,698 | €31,593 | +€1,895 | +6.4% |
| Deferred charges and accrued income | 490/1 | €8,132 | €17,663 | +€9,532 | +117% |
| Total equity and liabilities | 10/49 | €851,907 | €821,050 | -€30,857 | -3.6% |
| Equity | 10/15 | €848,313 | €806,520 | -€41,793 | -4.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €835,913 | €794,120 | -€41,793 | -5.0% |
| Non-distributable reserves | 130/1 | €7,636 | - | -€7,636 | |
| Reserves not available under the articles | 1311 | €7,636 | - | -€7,636 | |
| Distributable reserves | 133 | €828,278 | €794,120 | -€34,157 | -4.1% |
| Amounts payable | 17/49 | €3,594 | €14,530 | +€10,936 | +304% |
| Amounts payable within one year | 42/48 | €501 | €7,284 | +€6,783 | +1,353% |
| Trade debts | 44 | €501 | €370 | -€131 | -26.2% |
| Suppliers | 440/4 | €501 | €370 | -€131 | -26.2% |
| Taxes, remuneration and social security | 45 | - | €314 | +€314 | |
| Taxes | 450/3 | - | €314 | +€314 | |
| Other amounts payable | 47/48 | - | €6,600 | +€6,600 | |
| Accrued charges and deferred income | 492/3 | €3,092 | €7,246 | +€4,153 | +134% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,666 | €4,318 | +€652 | +17.8% |
| Other operating charges | 640/8 | €1,216 | €1,259 | +€43 | +3.6% |
| Gross operating margin | 9900 | €42,364 | €34,986 | -€7,378 | -17.4% |
| Operating profit (loss) | 9901 | €37,482 | €29,408 | -€8,074 | -21.5% |
| Financial income | 75/76B | €3,963 | €5,344 | +€1,382 | +34.9% |
| Recurring financial income | 75 | €3,963 | €5,344 | +€1,382 | +34.9% |
| Financial charges | 65/66B | €185 | €232 | +€47 | +25.3% |
| Recurring financial charges | 65 | €185 | €232 | +€47 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €41,259 | €34,521 | -€6,739 | -16.3% |
| Income taxes | 67/77 | €14,684 | €12,990 | -€1,694 | -11.5% |
| Profit (loss) for the period | 9904 | €26,575 | €21,530 | -€5,045 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,575 | €21,530 | -€5,045 | -19.0% |
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 19 October 2026 via checked.be.