DOKTER VAN HERP: 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 HERP
Largest movements
- Current investments +€52,874
up €52,874 (+17.0%), from €311,858 to €364,732
- Tangible fixed assets -€11,220
down €11,220 (-27.1%), from €41,352 to €30,133
of which Furniture and vehicles: -€10,980
- Cash -€10,391
down €10,391 (-13.0%), from €79,641 to €69,250
mainly Current investments (-€52,874) and Investment in fixed assets (net) (-€2,225)
- Reserves +€29,000
up €29,000 (+7.8%), from €370,977 to €399,977
- Financial charges -€3,517
down €3,517 (-57.7%), from €6,090 to €2,573
- Gross operating margin +€1,734
up €1,734 (+3.2%), from €54,933 to €56,667
- Taxes +€1,053
up €1,053 (+8.0%), from €13,129 to €14,182
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 | €434,953 | €466,214 | +€31,261 | +7.2% |
| Fixed assets | 21/28 | €43,452 | €32,233 | -€11,220 | -25.8% |
| Tangible fixed assets | 22/27 | €41,352 | €30,133 | -€11,220 | -27.1% |
| Plant, machinery and equipment | 23 | €4,533 | €4,293 | -€240 | -5.3% |
| Furniture and vehicles | 24 | €36,819 | €25,840 | -€10,980 | -29.8% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €391,501 | €433,982 | +€42,480 | +10.9% |
| Current investments | 50/53 | €311,858 | €364,732 | +€52,874 | +17.0% |
| Cash at bank and in hand | 54/58 | €79,641 | €69,250 | -€10,391 | -13.0% |
| Deferred charges and accrued income | 490/1 | €2 | - | -€2 | |
| Total equity and liabilities | 10/49 | €434,953 | €466,214 | +€31,261 | +7.2% |
| Equity | 10/15 | €391,171 | €419,707 | +€28,536 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €370,977 | €399,977 | +€29,000 | +7.8% |
| Distributable reserves | 133 | €370,977 | €399,977 | +€29,000 | +7.8% |
| Profit (loss) carried forward | 14 | €1,594 | €1,130 | -€464 | -29.1% |
| Amounts payable | 17/49 | €43,782 | €46,507 | +€2,725 | +6.2% |
| Amounts payable within one year | 42/48 | €41,578 | €42,132 | +€554 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | - | €3,707 | +€3,707 | |
| Trade debts | 44 | €1,709 | €2,243 | +€534 | +31.2% |
| Suppliers | 440/4 | €1,709 | €2,243 | +€534 | +31.2% |
| Taxes, remuneration and social security | 45 | €7,360 | €5,659 | -€1,701 | -23.1% |
| Taxes | 450/3 | €3,588 | €1,933 | -€1,655 | -46.1% |
| Remuneration and social security | 454/9 | €3,773 | €3,726 | -€46 | -1.2% |
| Other amounts payable | 47/48 | €32,509 | €30,523 | -€1,986 | -6.1% |
| Accrued charges and deferred income | 492/3 | €2,204 | €4,375 | +€2,171 | +98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,598 | €13,445 | -€154 | -1.1% |
| Other operating charges | 640/8 | €1,229 | €1,262 | +€33 | +2.7% |
| Gross operating margin | 9900 | €54,933 | €56,667 | +€1,734 | +3.2% |
| Operating profit (loss) | 9901 | €40,106 | €41,961 | +€1,855 | +4.6% |
| Financial income | 75/76B | €4,471 | €4,163 | -€308 | -6.9% |
| Recurring financial income | 75 | €4,471 | €4,163 | -€308 | -6.9% |
| Financial charges | 65/66B | €6,090 | €2,573 | -€3,517 | -57.7% |
| Recurring financial charges | 65 | €6,090 | €2,573 | -€3,517 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | €38,487 | €43,550 | +€5,064 | +13.2% |
| Income taxes | 67/77 | €13,129 | €14,182 | +€1,053 | +8.0% |
| Profit (loss) for the period | 9904 | €25,358 | €29,369 | +€4,011 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,358 | €29,369 | +€4,011 | +15.8% |
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.