DOKTER VAN LINT PETER: 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 LINT PETER
Largest movements
- Receivables within one year +€173,692
up €173,692 (+541%), from €32,119 to €205,812
of which Other amounts receivable: +€173,358
- Tangible fixed assets -€94,489
down €94,489 (-99.9%), from €94,626 to €137
of which Land and buildings: -€87,854
- Deferred charges and accrued income +€28,229
up €28,229 (+17.9%), from €158,019 to €186,248
- Reserves +€140,880
up €140,880 (+29.5%), from €477,881 to €618,761
of which Distributable reserves: +€151,080
- Other debts -€45,715
no longer reported in 2025 (was €45,715)
- Current portion of long-term debt +€16,817
new in 2025: €16,817
- Gross operating margin +€105,794
up €105,794 (+63.7%), from €166,116 to €271,910
- Depreciation -€33,215
down €33,215 (-95.8%), from €34,683 to €1,468
- Taxes +€7,337
up €7,337 (+17.9%), from €41,091 to €48,428
- Financial income +€4,344
up €4,344 (+73.4%), from €5,917 to €10,260
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 | €542,962 | €648,961 | +€105,999 | +19.5% |
| Fixed assets | 21/28 | €94,638 | €150 | -€94,489 | -99.8% |
| Tangible fixed assets | 22/27 | €94,626 | €137 | -€94,489 | -99.9% |
| Land and buildings | 22 | €87,854 | - | -€87,854 | |
| Plant, machinery and equipment | 23 | €6,220 | €137 | -€6,083 | -97.8% |
| Furniture and vehicles | 24 | €551 | - | -€551 | |
| Financial fixed assets | 28 | €13 | €13 | = | 0.0% |
| Current assets | 29/58 | €448,324 | €648,812 | +€200,488 | +44.7% |
| Amounts receivable after more than one year | 29 | €205,000 | €205,000 | = | 0.0% |
| Trade receivables | 290 | €205,000 | €205,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,119 | €205,812 | +€173,692 | +541% |
| Trade receivables | 40 | - | €334 | +€334 | |
| Other amounts receivable | 41 | €32,119 | €205,478 | +€173,358 | +540% |
| Current investments | 50/53 | €9,000 | €9,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,185 | €42,751 | -€1,434 | -3.2% |
| Deferred charges and accrued income | 490/1 | €158,019 | €186,248 | +€28,229 | +17.9% |
| Total equity and liabilities | 10/49 | €542,962 | €648,961 | +€105,999 | +19.5% |
| Equity | 10/15 | €490,281 | €631,161 | +€140,880 | +28.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €477,881 | €618,761 | +€140,880 | +29.5% |
| Non-distributable reserves | 130/1 | €10,200 | - | -€10,200 | |
| Reserves not available under the articles | 1311 | €10,200 | - | -€10,200 | |
| Distributable reserves | 133 | €467,681 | €618,761 | +€151,080 | +32.3% |
| Amounts payable | 17/49 | €52,681 | €17,800 | -€34,881 | -66.2% |
| Amounts payable within one year | 42/48 | €52,681 | €17,800 | -€34,881 | -66.2% |
| Current portion of amounts payable after more than one year | 42 | - | €16,817 | +€16,817 | |
| Trade debts | 44 | €3,247 | €12 | -€3,235 | -99.6% |
| Suppliers | 440/4 | €3,247 | €12 | -€3,235 | -99.6% |
| Taxes, remuneration and social security | 45 | €3,718 | €971 | -€2,748 | -73.9% |
| Taxes | 450/3 | €3,718 | €971 | -€2,748 | -73.9% |
| Other amounts payable | 47/48 | €45,715 | - | -€45,715 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,683 | €1,468 | -€33,215 | -95.8% |
| Other operating charges | 640/8 | €2,627 | €2,013 | -€614 | -23.4% |
| Non-recurring operating charges | 66A | - | €22,740 | +€22,740 | |
| Gross operating margin | 9900 | €166,116 | €271,910 | +€105,794 | +63.7% |
| Operating profit (loss) | 9901 | €128,806 | €245,689 | +€116,884 | +90.7% |
| Financial income | 75/76B | €5,917 | €10,260 | +€4,344 | +73.4% |
| Recurring financial income | 75 | €5,917 | €10,260 | +€4,344 | +73.4% |
| Financial charges | 65/66B | €490 | €957 | +€467 | +95.4% |
| Recurring financial charges | 65 | €490 | €957 | +€467 | +95.4% |
| Profit (loss) for the period before taxes | 9903 | €134,233 | €254,992 | +€120,760 | +90.0% |
| Income taxes | 67/77 | €41,091 | €48,428 | +€7,337 | +17.9% |
| Profit (loss) for the period | 9904 | €93,142 | €206,565 | +€113,423 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €93,142 | €206,565 | +€113,423 | +122% |
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.