Dokter Van der Hilst: 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 der Hilst
Largest movements
- Cash +€31,124
up €31,124 (+50.2%), from €61,973 to €93,097
mainly Net result for the year (+€39,850) and Depreciation (+€9,089)
- Tangible fixed assets -€8,470
down €8,470 (-22.3%), from €37,976 to €29,506
- Reserves +€39,850
up €39,850 (+91.5%), from €43,551 to €83,402
- Debts after one year -€9,684
down €9,684 (-35.6%), from €27,215 to €17,531
- Trade debts -€7,420
down €7,420 (-79.3%), from €9,355 to €1,934
- Depreciation +€3,834
up €3,834 (+73.0%), from €5,255 to €9,089
- Taxes -€661
down €661 (-5.9%), from €11,211 to €10,550
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 | €104,521 | €126,957 | +€22,437 | +21.5% |
| Formation expenses | 20 | €619 | - | -€619 | |
| Fixed assets | 21/28 | €37,976 | €29,506 | -€8,470 | -22.3% |
| Tangible fixed assets | 22/27 | €37,976 | €29,506 | -€8,470 | -22.3% |
| Furniture and vehicles | 24 | €37,976 | €29,506 | -€8,470 | -22.3% |
| Current assets | 29/58 | €65,926 | €97,451 | +€31,525 | +47.8% |
| Amounts receivable within one year | 40/41 | €3,953 | €4,355 | +€402 | +10.2% |
| Other amounts receivable | 41 | €3,953 | €4,355 | +€402 | +10.2% |
| Cash at bank and in hand | 54/58 | €61,973 | €93,097 | +€31,124 | +50.2% |
| Total equity and liabilities | 10/49 | €104,521 | €126,957 | +€22,437 | +21.5% |
| Equity | 10/15 | €46,551 | €86,402 | +€39,850 | +85.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €43,551 | €83,402 | +€39,850 | +91.5% |
| Distributable reserves | 133 | €43,551 | €83,402 | +€39,850 | +91.5% |
| Amounts payable | 17/49 | €57,970 | €40,556 | -€17,414 | -30.0% |
| Amounts payable after more than one year | 17 | €27,215 | €17,531 | -€9,684 | -35.6% |
| Financial debts | 170/4 | €27,215 | €17,531 | -€9,684 | -35.6% |
| Amounts payable within one year | 42/48 | €30,755 | €23,025 | -€7,730 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €10,189 | €10,541 | +€352 | +3.4% |
| Trade debts | 44 | €9,355 | €1,934 | -€7,420 | -79.3% |
| Suppliers | 440/4 | €9,355 | €1,934 | -€7,420 | -79.3% |
| Taxes, remuneration and social security | 45 | €11,211 | €10,550 | -€661 | -5.9% |
| Taxes | 450/3 | €11,211 | €10,550 | -€661 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,255 | €9,089 | +€3,834 | +73.0% |
| Other operating charges | 640/8 | €449 | €736 | +€287 | +63.8% |
| Gross operating margin | 9900 | €61,404 | €61,615 | +€212 | +0.3% |
| Operating profit (loss) | 9901 | €55,699 | €51,790 | -€3,909 | -7.0% |
| Financial income | 75/76B | €1 | €7 | +€6 | +455% |
| Recurring financial income | 75 | €1 | €7 | +€6 | +455% |
| Financial charges | 65/66B | €939 | €1,397 | +€459 | +48.8% |
| Recurring financial charges | 65 | €939 | €1,397 | +€459 | +48.8% |
| Profit (loss) for the period before taxes | 9903 | €54,762 | €50,400 | -€4,362 | -8.0% |
| Income taxes | 67/77 | €11,211 | €10,550 | -€661 | -5.9% |
| Profit (loss) for the period | 9904 | €43,551 | €39,850 | -€3,701 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,551 | €39,850 | -€3,701 | -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 28 October 2026 via checked.be.