DOKTER VAN ROY: 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 ROY
Largest movements
- Current investments +€480,329
up €480,329 (+71.7%), from €669,638 to €1.1m
- Receivables within one year +€98,889
up €98,889 (+19.5%), from €507,856 to €606,745
of which Trade receivables: +€69,444
- Cash -€54,664
down €54,664 (-7.1%), from €773,457 to €718,794
mainly Current investments (-€480,329) and Receivables within one year (-€98,889)
- Deferred charges and accrued income +€46,107
up €46,107 (+1,089%), from €4,233 to €50,340
- Reserves +€379,952
up €379,952 (+22.8%), from €1.7m to €2.0m
- Accrued charges and deferred income +€226,165
up €226,165 (+97.0%), from €233,126 to €459,291
- Tax, wage and social debts -€33,208
down €33,208 (-84.3%), from €39,386 to €6,178
- Financial income -€66,730
down €66,730 (-78.2%), from €85,300 to €18,570
- Gross operating margin -€38,827
down €38,827 (-6.6%), from €590,283 to €551,456
- Taxes -€34,978
down €34,978 (-16.3%), from €213,954 to €178,976
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 | €1,961,797 | €2,533,148 | +€571,351 | +29.1% |
| Fixed assets | 21/28 | €6,612 | €7,302 | +€690 | +10.4% |
| Tangible fixed assets | 22/27 | €6,612 | €7,302 | +€690 | +10.4% |
| Furniture and vehicles | 24 | €6,612 | €7,302 | +€690 | +10.4% |
| Current assets | 29/58 | €1,955,185 | €2,525,846 | +€570,661 | +29.2% |
| Amounts receivable within one year | 40/41 | €507,856 | €606,745 | +€98,889 | +19.5% |
| Trade receivables | 40 | €486,822 | €556,266 | +€69,444 | +14.3% |
| Other amounts receivable | 41 | €21,035 | €50,479 | +€29,444 | +140% |
| Current investments | 50/53 | €669,638 | €1,149,967 | +€480,329 | +71.7% |
| Cash at bank and in hand | 54/58 | €773,457 | €718,794 | -€54,664 | -7.1% |
| Deferred charges and accrued income | 490/1 | €4,233 | €50,340 | +€46,107 | +1,089% |
| Total equity and liabilities | 10/49 | €1,961,797 | €2,533,148 | +€571,351 | +29.1% |
| Equity | 10/15 | €1,684,121 | €2,064,074 | +€379,952 | +22.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,665,529 | €2,045,482 | +€379,952 | +22.8% |
| Distributable reserves | 133 | €1,665,529 | €2,045,482 | +€379,952 | +22.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €277,676 | €469,075 | +€191,399 | +68.9% |
| Amounts payable within one year | 42/48 | €44,550 | €9,783 | -€34,767 | -78.0% |
| Trade debts | 44 | €5,164 | €3,605 | -€1,559 | -30.2% |
| Suppliers | 440/4 | €5,164 | €3,605 | -€1,559 | -30.2% |
| Taxes, remuneration and social security | 45 | €39,386 | €6,178 | -€33,208 | -84.3% |
| Taxes | 450/3 | €39,386 | €6,178 | -€33,208 | -84.3% |
| Accrued charges and deferred income | 492/3 | €233,126 | €459,291 | +€226,165 | +97.0% |
| Non-recurring operating income | 76A | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,511 | €4,411 | +€900 | +25.6% |
| Other operating charges | 640/8 | €2,973 | €4,767 | +€1,794 | +60.4% |
| Gross operating margin | 9900 | €590,283 | €551,456 | -€38,827 | -6.6% |
| Operating profit (loss) | 9901 | €583,799 | €542,278 | -€41,521 | -7.1% |
| Financial income | 75/76B | €85,300 | €18,570 | -€66,730 | -78.2% |
| Recurring financial income | 75 | €85,300 | €18,570 | -€66,730 | -78.2% |
| Financial charges | 65/66B | €36 | €1,919 | +€1,882 | +5,186% |
| Recurring financial charges | 65 | €36 | €1,919 | +€1,882 | +5,186% |
| Profit (loss) for the period before taxes | 9903 | €669,063 | €558,929 | -€110,134 | -16.5% |
| Income taxes | 67/77 | €213,954 | €178,976 | -€34,978 | -16.3% |
| Profit (loss) for the period | 9904 | €455,109 | €379,952 | -€75,156 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €455,109 | €379,952 | -€75,156 | -16.5% |
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 18 October 2026 via checked.be.