Dokter Vandeputte Els: 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 Vandeputte Els
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash +€15,518
up €15,518 (+17.9%), from €86,516 to €102,035
mainly Net result for the year (+€95,201) and Depreciation (+€13,933)
- Tangible fixed assets -€13,933
down €13,933 (-23.0%), from €60,633 to €46,700
of which Furniture and vehicles: -€7,633
- Profit (loss) carried forward +€75,201
up €75,201 (+58.3%), from €128,920 to €204,121
- Other debts -€20,444
down €20,444 (-96.9%), from €21,107 to €663
- Tax, wage and social debts +€4,336
up €4,336 (+521%), from €832 to €5,169
- Accrued charges and deferred income -€3,766
down €3,766 (-89.0%), from €4,231 to €465
- Gross operating margin +€16,661
up €16,661 (+12.8%), from €129,812 to €146,473
- Taxes +€3,943
up €3,943 (+13.0%), from €30,259 to €34,202
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 | €161,905 | €215,964 | +€54,059 | +33.4% |
| Fixed assets | 21/28 | €60,633 | €46,700 | -€13,933 | -23.0% |
| Tangible fixed assets | 22/27 | €60,633 | €46,700 | -€13,933 | -23.0% |
| Land and buildings | 22 | €50,400 | €44,100 | -€6,300 | -12.5% |
| Furniture and vehicles | 24 | €10,233 | €2,600 | -€7,633 | -74.6% |
| Current assets | 29/58 | €101,272 | €169,264 | +€67,992 | +67.1% |
| Amounts receivable within one year | 40/41 | €10,896 | €12,997 | +€2,101 | +19.3% |
| Trade receivables | 40 | €6,155 | €3,731 | -€2,424 | -39.4% |
| Other amounts receivable | 41 | €4,741 | €9,266 | +€4,525 | +95.4% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €86,516 | €102,035 | +€15,518 | +17.9% |
| Deferred charges and accrued income | 490/1 | €3,860 | €4,233 | +€373 | +9.7% |
| Total equity and liabilities | 10/49 | €161,905 | €215,964 | +€54,059 | +33.4% |
| Equity | 10/15 | €133,920 | €209,121 | +€75,201 | +56.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,920 | €204,121 | +€75,201 | +58.3% |
| Amounts payable | 17/49 | €27,985 | €6,843 | -€21,142 | -75.5% |
| Amounts payable within one year | 42/48 | €23,754 | €6,379 | -€17,376 | -73.1% |
| Trade debts | 44 | €1,815 | €546 | -€1,269 | -69.9% |
| Suppliers | 440/4 | €1,815 | €546 | -€1,269 | -69.9% |
| Taxes, remuneration and social security | 45 | €832 | €5,169 | +€4,336 | +521% |
| Taxes | 450/3 | €832 | €5,169 | +€4,336 | +521% |
| Other amounts payable | 47/48 | €21,107 | €663 | -€20,444 | -96.9% |
| Accrued charges and deferred income | 492/3 | €4,231 | €465 | -€3,766 | -89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,933 | €13,933 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,880 | €2,197 | +€317 | +16.9% |
| Gross operating margin | 9900 | €129,812 | €146,473 | +€16,661 | +12.8% |
| Operating profit (loss) | 9901 | €113,998 | €130,342 | +€16,344 | +14.3% |
| Financial income | 75/76B | €240 | €464 | +€224 | +93.3% |
| Recurring financial income | 75 | €240 | €464 | +€224 | +93.3% |
| Financial charges | 65/66B | €772 | €1,403 | +€631 | +81.7% |
| Recurring financial charges | 65 | €772 | €1,403 | +€631 | +81.7% |
| Profit (loss) for the period before taxes | 9903 | €113,466 | €129,403 | +€15,937 | +14.0% |
| Income taxes | 67/77 | €30,259 | €34,202 | +€3,943 | +13.0% |
| Profit (loss) for the period | 9904 | €83,207 | €95,201 | +€11,994 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €83,207 | €95,201 | +€11,994 | +14.4% |
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 25 October 2026 via checked.be.