DOKTER VAN ERPS: 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 ERPS
Largest movements
- Receivables within one year -€38,674
down €38,674 (-14.8%), from €261,373 to €222,699
- Cash -€36,210
down €36,210 (-15.6%), from €231,659 to €195,449
mainly Contributions, distributions and other (-€94,055) and Other debts (-€35,530)
- Tangible fixed assets -€5,913
down €5,913 (-26.6%), from €22,219 to €16,306
of which Land and buildings: -€3,677
- Other debts -€35,530
no longer reported in 2025 (was €35,530)
- Reserves -€29,418
down €29,418 (-6.5%), from €451,258 to €421,840
- Trade debts -€15,717
down €15,717 (-96.4%), from €16,312 to €595
- Gross operating margin -€51,689
down €51,689 (-38.5%), from €134,112 to €82,423
- Taxes -€17,092
down €17,092 (-38.6%), from €44,274 to €27,182
- Financial income +€4,305
up €4,305 (+36.7%), from €11,746 to €16,051
- Depreciation -€2,300
down €2,300 (-28.0%), from €8,213 to €5,913
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 | €521,700 | €441,035 | -€80,665 | -15.5% |
| Fixed assets | 21/28 | €22,324 | €16,411 | -€5,913 | -26.5% |
| Tangible fixed assets | 22/27 | €22,219 | €16,306 | -€5,913 | -26.6% |
| Land and buildings | 22 | €18,840 | €15,163 | -€3,677 | -19.5% |
| Plant, machinery and equipment | 23 | €475 | - | -€475 | |
| Furniture and vehicles | 24 | €2,904 | €1,143 | -€1,761 | -60.6% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €499,376 | €424,624 | -€74,752 | -15.0% |
| Amounts receivable within one year | 40/41 | €261,373 | €222,699 | -€38,674 | -14.8% |
| Other amounts receivable | 41 | €261,373 | €222,699 | -€38,674 | -14.8% |
| Cash at bank and in hand | 54/58 | €231,659 | €195,449 | -€36,210 | -15.6% |
| Deferred charges and accrued income | 490/1 | €6,344 | €6,476 | +€132 | +2.1% |
| Total equity and liabilities | 10/49 | €521,700 | €441,035 | -€80,665 | -15.5% |
| Equity | 10/15 | €469,858 | €440,440 | -€29,418 | -6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €451,258 | €421,840 | -€29,418 | -6.5% |
| Distributable reserves | 133 | €451,258 | €421,840 | -€29,418 | -6.5% |
| Amounts payable | 17/49 | €51,842 | €595 | -€51,247 | -98.9% |
| Amounts payable within one year | 42/48 | €51,842 | €595 | -€51,247 | -98.9% |
| Trade debts | 44 | €16,312 | €595 | -€15,717 | -96.4% |
| Suppliers | 440/4 | €16,312 | €595 | -€15,717 | -96.4% |
| Other amounts payable | 47/48 | €35,530 | - | -€35,530 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,213 | €5,913 | -€2,300 | -28.0% |
| Gross operating margin | 9900 | €134,112 | €82,423 | -€51,689 | -38.5% |
| Operating profit (loss) | 9901 | €125,899 | €76,510 | -€49,389 | -39.2% |
| Financial income | 75/76B | €11,746 | €16,051 | +€4,305 | +36.7% |
| Recurring financial income | 75 | €11,746 | €16,051 | +€4,305 | +36.7% |
| Financial charges | 65/66B | €358 | €742 | +€384 | +107% |
| Recurring financial charges | 65 | €358 | €742 | +€384 | +107% |
| Profit (loss) for the period before taxes | 9903 | €137,287 | €91,819 | -€45,468 | -33.1% |
| Income taxes | 67/77 | €44,274 | €27,182 | -€17,092 | -38.6% |
| Profit (loss) for the period | 9904 | €93,013 | €64,637 | -€28,376 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,013 | €64,637 | -€28,376 | -30.5% |
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 24 October 2026 via checked.be.