Dokter Van Bogaert Caroline: 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 Van Bogaert Caroline
Largest movements
- Cash +€25,409
up €25,409 (+31.2%), from €81,488 to €106,897
mainly Net result for the year (+€65,694) and Other debts (+€13,944)
- Current investments +€12,391
up €12,391 (+9.3%), from €132,599 to €144,990
- Deferred charges and accrued income +€9,702
up €9,702 (+336%), from €2,887 to €12,589
- Tangible fixed assets +€6,188
up €6,188 (+332%), from €1,862 to €8,050
of which Furniture and vehicles: +€4,937
- Reserves +€38,729
up €38,729 (+21.4%), from €180,698 to €219,427
- Other debts +€13,944
up €13,944 (+64.9%), from €21,498 to €35,442
- Gross operating margin +€46,235
up €46,235 (+91.7%), from €50,425 to €96,659
- Taxes +€12,712
up €12,712 (+97.0%), from €13,109 to €25,821
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 | €223,148 | €277,097 | +€53,949 | +24.2% |
| Fixed assets | 21/28 | €1,862 | €8,050 | +€6,188 | +332% |
| Tangible fixed assets | 22/27 | €1,862 | €8,050 | +€6,188 | +332% |
| Plant, machinery and equipment | 23 | €785 | €2,036 | +€1,251 | +159% |
| Furniture and vehicles | 24 | €1,077 | €6,014 | +€4,937 | +458% |
| Current assets | 29/58 | €221,286 | €269,047 | +€47,761 | +21.6% |
| Amounts receivable within one year | 40/41 | €4,312 | €4,571 | +€258 | +6.0% |
| Other amounts receivable | 41 | €4,312 | €4,571 | +€258 | +6.0% |
| Current investments | 50/53 | €132,599 | €144,990 | +€12,391 | +9.3% |
| Cash at bank and in hand | 54/58 | €81,488 | €106,897 | +€25,409 | +31.2% |
| Deferred charges and accrued income | 490/1 | €2,887 | €12,589 | +€9,702 | +336% |
| Total equity and liabilities | 10/49 | €223,148 | €277,097 | +€53,949 | +24.2% |
| Equity | 10/15 | €193,098 | €231,827 | +€38,729 | +20.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €180,698 | €219,427 | +€38,729 | +21.4% |
| Distributable reserves | 133 | €180,698 | €219,427 | +€38,729 | +21.4% |
| Amounts payable | 17/49 | €30,050 | €45,270 | +€15,220 | +50.7% |
| Amounts payable within one year | 42/48 | €30,050 | €45,270 | +€15,220 | +50.7% |
| Trade debts | 44 | €829 | €3,370 | +€2,541 | +307% |
| Suppliers | 440/4 | €829 | €3,370 | +€2,541 | +307% |
| Taxes, remuneration and social security | 45 | €7,723 | €6,457 | -€1,265 | -16.4% |
| Taxes | 450/3 | €4,723 | €3,457 | -€1,265 | -26.8% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €21,498 | €35,442 | +€13,944 | +64.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,958 | €2,814 | +€856 | +43.7% |
| Other operating charges | 640/8 | €794 | €640 | -€154 | -19.4% |
| Gross operating margin | 9900 | €50,425 | €96,659 | +€46,235 | +91.7% |
| Operating profit (loss) | 9901 | €47,673 | €93,205 | +€45,533 | +95.5% |
| Financial income | 75/76B | €268 | €448 | +€180 | +67.1% |
| Recurring financial income | 75 | €268 | €448 | +€180 | +67.1% |
| Financial charges | 65/66B | €2,118 | €2,139 | +€21 | +1.0% |
| Recurring financial charges | 65 | €2,118 | €2,139 | +€21 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €45,823 | €91,515 | +€45,692 | +99.7% |
| Income taxes | 67/77 | €13,109 | €25,821 | +€12,712 | +97.0% |
| Profit (loss) for the period | 9904 | €32,714 | €65,694 | +€32,980 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €32,714 | €65,694 | +€32,980 | +101% |
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 27 October 2026 via checked.be.