DOKTER VAN GAVER: 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 GAVER
Largest movements
- Receivables within one year -€129,541
down €129,541 (-90.1%), from €143,764 to €14,224
of which Trade receivables: -€143,764
- Current investments -€120,000
down €120,000 (-94.7%), from €126,732 to €6,732
- Cash +€71,074
up €71,074 (+203%), from €34,998 to €106,072
mainly Receivables within one year (+€129,541) and Net result for the year (+€123,640)
- Tangible fixed assets -€9,298
down €9,298 (-25.4%), from €36,591 to €27,293
- Other debts -€180,151
down €180,151 (-59.9%), from €300,685 to €120,534
- Debts after one year -€8,657
down €8,657 (-31.1%), from €27,797 to €19,139
- Tax, wage and social debts -€3,735
no longer reported in 2025 (was €3,735)
- Reserves +€3,640
up €3,640 (+69.6%), from €5,233 to €8,873
- Gross operating margin -€51,155
down €51,155 (-23.2%), from €220,970 to €169,814
- Taxes -€12,518
down €12,518 (-25.7%), from €48,735 to €36,218
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 | €346,800 | €158,258 | -€188,542 | -54.4% |
| Fixed assets | 21/28 | €36,591 | €27,293 | -€9,298 | -25.4% |
| Tangible fixed assets | 22/27 | €36,591 | €27,293 | -€9,298 | -25.4% |
| Furniture and vehicles | 24 | €36,591 | €27,293 | -€9,298 | -25.4% |
| Current assets | 29/58 | €310,209 | €130,964 | -€179,244 | -57.8% |
| Amounts receivable within one year | 40/41 | €143,764 | €14,224 | -€129,541 | -90.1% |
| Trade receivables | 40 | €143,764 | - | -€143,764 | |
| Other amounts receivable | 41 | - | €14,224 | +€14,224 | |
| Current investments | 50/53 | €126,732 | €6,732 | -€120,000 | -94.7% |
| Cash at bank and in hand | 54/58 | €34,998 | €106,072 | +€71,074 | +203% |
| Deferred charges and accrued income | 490/1 | €4,714 | €3,936 | -€778 | -16.5% |
| Total equity and liabilities | 10/49 | €346,800 | €158,258 | -€188,542 | -54.4% |
| Equity | 10/15 | €6,233 | €9,873 | +€3,640 | +58.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €5,233 | €8,873 | +€3,640 | +69.6% |
| Distributable reserves | 133 | €5,233 | €8,873 | +€3,640 | +69.6% |
| Amounts payable | 17/49 | €340,567 | €148,384 | -€192,183 | -56.4% |
| Amounts payable after more than one year | 17 | €27,797 | €19,139 | -€8,657 | -31.1% |
| Financial debts | 170/4 | €27,797 | €19,139 | -€8,657 | -31.1% |
| Amounts payable within one year | 42/48 | €312,770 | €129,245 | -€183,525 | -58.7% |
| Current portion of amounts payable after more than one year | 42 | €8,332 | €8,657 | +€326 | +3.9% |
| Trade debts | 44 | €18 | €53 | +€35 | +202% |
| Suppliers | 440/4 | €18 | €53 | +€35 | +202% |
| Taxes, remuneration and social security | 45 | €3,735 | - | -€3,735 | |
| Taxes | 450/3 | €3,735 | - | -€3,735 | |
| Other amounts payable | 47/48 | €300,685 | €120,534 | -€180,151 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,298 | €9,298 | = | 0.0% |
| Other operating charges | 640/8 | €805 | €804 | -€1 | -0.2% |
| Gross operating margin | 9900 | €220,970 | €169,814 | -€51,155 | -23.2% |
| Operating profit (loss) | 9901 | €210,867 | €159,713 | -€51,154 | -24.3% |
| Financial income | 75/76B | €2,746 | €1,472 | -€1,273 | -46.4% |
| Recurring financial income | 75 | €2,746 | €1,472 | -€1,273 | -46.4% |
| Financial charges | 65/66B | €1,445 | €1,327 | -€118 | -8.2% |
| Recurring financial charges | 65 | €1,445 | €1,327 | -€118 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €212,167 | €159,858 | -€52,309 | -24.7% |
| Income taxes | 67/77 | €48,735 | €36,218 | -€12,518 | -25.7% |
| Profit (loss) for the period | 9904 | €163,432 | €123,640 | -€39,791 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €163,432 | €123,640 | -€39,791 | -24.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.