DOKTER VAN ENGELEN PATRICK: 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 ENGELEN PATRICK
Largest movements
- Receivables within one year +€23,935
up €23,935 (+65.8%), from €36,382 to €60,316
- Tangible fixed assets -€17,427
down €17,427 (-40.2%), from €43,313 to €25,885
of which Furniture and vehicles: -€11,900
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€8,746
up €8,746 (+17.9%), from €48,923 to €57,669
- Staff costs +€3,636
up €3,636 (+29.1%), from €12,494 to €16,131
- Taxes +€2,958
up €2,958 (+65.0%), from €4,549 to €7,507
- Financial income +€1,672
up €1,672 (+640%), from €261 to €1,933
- Other operating charges +€833
up €833 (+15.3%), from €5,462 to €6,295
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 | €1,229,687 | €1,245,172 | +€15,485 | +1.3% |
| Fixed assets | 21/28 | €1,164,706 | €1,147,279 | -€17,427 | -1.5% |
| Tangible fixed assets | 22/27 | €43,313 | €25,885 | -€17,427 | -40.2% |
| Land and buildings | 22 | €7,821 | €6,973 | -€849 | -10.8% |
| Plant, machinery and equipment | 23 | €7,282 | €3,973 | -€3,308 | -45.4% |
| Furniture and vehicles | 24 | €24,419 | €12,519 | -€11,900 | -48.7% |
| Other tangible fixed assets | 26 | €3,791 | €2,420 | -€1,371 | -36.2% |
| Financial fixed assets | 28 | €1,121,393 | €1,121,393 | = | 0.0% |
| Current assets | 29/58 | €64,981 | €97,893 | +€32,912 | +50.6% |
| Amounts receivable within one year | 40/41 | €36,382 | €60,316 | +€23,935 | +65.8% |
| Other amounts receivable | 41 | €36,382 | €60,316 | +€23,935 | +65.8% |
| Cash at bank and in hand | 54/58 | €22,781 | €27,462 | +€4,681 | +20.5% |
| Deferred charges and accrued income | 490/1 | €5,818 | €10,115 | +€4,297 | +73.9% |
| Total equity and liabilities | 10/49 | €1,229,687 | €1,245,172 | +€15,485 | +1.3% |
| Equity | 10/15 | €1,164,782 | €1,172,158 | +€7,376 | +0.6% |
| Contributions | 10/11 | €331,600 | €331,600 | = | 0.0% |
| Reserves | 13 | €693,265 | €700,641 | +€7,376 | +1.1% |
| Distributable reserves | 133 | €693,265 | €700,641 | +€7,376 | +1.1% |
| Profit (loss) carried forward | 14 | €139,917 | €139,917 | = | 0.0% |
| Amounts payable | 17/49 | €64,905 | €73,014 | +€8,109 | +12.5% |
| Amounts payable after more than one year | 17 | €60,144 | €62,549 | +€2,406 | +4.0% |
| Other amounts payable | 178/9 | €60,144 | €62,549 | +€2,406 | +4.0% |
| Amounts payable within one year | 42/48 | €4,762 | €8,863 | +€4,101 | +86.1% |
| Trade debts | 44 | €1,187 | €5,366 | +€4,179 | +352% |
| Suppliers | 440/4 | €1,187 | €5,366 | +€4,179 | +352% |
| Taxes, remuneration and social security | 45 | €1,857 | €3,497 | +€1,640 | +88.3% |
| Taxes | 450/3 | - | €738 | +€738 | |
| Remuneration and social security | 454/9 | €1,857 | €2,760 | +€903 | +48.6% |
| Other amounts payable | 47/48 | €1,718 | - | -€1,718 | |
| Accrued charges and deferred income | 492/3 | - | €1,601 | +€1,601 | |
| Remuneration, social security and pensions | 62 | €12,494 | €16,131 | +€3,636 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,372 | €19,759 | -€612 | -3.0% |
| Other operating charges | 640/8 | €5,462 | €6,295 | +€833 | +15.3% |
| Gross operating margin | 9900 | €48,923 | €57,669 | +€8,746 | +17.9% |
| Operating profit (loss) | 9901 | €10,595 | €15,484 | +€4,889 | +46.1% |
| Financial income | 75/76B | €261 | €1,933 | +€1,672 | +640% |
| Recurring financial income | 75 | €261 | €1,933 | +€1,672 | +640% |
| Financial charges | 65/66B | €2,413 | €2,534 | +€121 | +5.0% |
| Recurring financial charges | 65 | €2,413 | €2,534 | +€121 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €8,443 | €14,883 | +€6,440 | +76.3% |
| Income taxes | 67/77 | €4,549 | €7,507 | +€2,958 | +65.0% |
| Profit (loss) for the period | 9904 | €3,895 | €7,376 | +€3,481 | +89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,895 | €7,376 | +€3,481 | +89.4% |
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 24 October 2026 via checked.be.