Dokter Vanderperre: 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 Vanderperre
Largest movements
- Tangible fixed assets -€32,266
down €32,266 (-6.9%), from €465,677 to €433,411
of which Land and buildings: -€22,232
- Deferred charges and accrued income -€20,271
down €20,271 (-38.3%), from €52,904 to €32,633
- Current investments +€9,754
up €9,754 (+18.4%), from €53,046 to €62,800
- Debts after one year -€32,916
down €32,916 (-9.8%), from €335,808 to €302,892
- Reserves -€10,778
down €10,778 (-4.3%), from €251,932 to €241,154
of which Distributable reserves: -€10,778
- Tax, wage and social debts -€8,401
down €8,401 (-20.1%), from €41,711 to €33,310
of which Taxes: -€6,323
- Gross operating margin -€70,942
down €70,942 (-47.7%), from €148,807 to €77,865
- Taxes -€27,403
down €27,403 (-74.3%), from €36,859 to €9,456
- Financial charges +€6,029
up €6,029 (+77.4%), from €7,789 to €13,818
- Financial income +€3,971
up €3,971 (+170%), from €2,339 to €6,310
- Depreciation -€1,991
down €1,991 (-5.8%), from €34,187 to €32,196
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 | €676,263 | €633,177 | -€43,086 | -6.4% |
| Fixed assets | 21/28 | €465,677 | €438,115 | -€27,562 | -5.9% |
| Intangible fixed assets | 21 | €0 | €4,705 | +€4,705 | |
| Tangible fixed assets | 22/27 | €465,677 | €433,411 | -€32,266 | -6.9% |
| Land and buildings | 22 | €450,662 | €428,430 | -€22,232 | -4.9% |
| Plant, machinery and equipment | 23 | €888 | €312 | -€576 | -64.9% |
| Furniture and vehicles | 24 | €14,126 | €4,669 | -€9,458 | -66.9% |
| Current assets | 29/58 | €210,586 | €195,061 | -€15,525 | -7.4% |
| Amounts receivable within one year | 40/41 | €16,192 | €9,807 | -€6,385 | -39.4% |
| Trade receivables | 40 | €3,764 | - | -€3,764 | |
| Other amounts receivable | 41 | €12,428 | €9,807 | -€2,621 | -21.1% |
| Current investments | 50/53 | €53,046 | €62,800 | +€9,754 | +18.4% |
| Cash at bank and in hand | 54/58 | €88,445 | €89,822 | +€1,377 | +1.6% |
| Deferred charges and accrued income | 490/1 | €52,904 | €32,633 | -€20,271 | -38.3% |
| Total equity and liabilities | 10/49 | €676,263 | €633,177 | -€43,086 | -6.4% |
| Equity | 10/15 | €253,932 | €243,154 | -€10,778 | -4.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €251,932 | €241,154 | -€10,778 | -4.3% |
| Tax-exempt reserves | 132 | €109 | €109 | = | 0.0% |
| Distributable reserves | 133 | €251,823 | €241,045 | -€10,778 | -4.3% |
| Amounts payable | 17/49 | €422,331 | €390,023 | -€32,309 | -7.7% |
| Amounts payable after more than one year | 17 | €335,808 | €302,892 | -€32,916 | -9.8% |
| Financial debts | 170/4 | €335,808 | €302,892 | -€32,916 | -9.8% |
| Amounts payable within one year | 42/48 | €76,272 | €74,720 | -€1,552 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €31,693 | €32,916 | +€1,223 | +3.9% |
| Trade debts | 44 | €2,868 | €8,494 | +€5,626 | +196% |
| Suppliers | 440/4 | €2,868 | €8,494 | +€5,626 | +196% |
| Taxes, remuneration and social security | 45 | €41,711 | €33,310 | -€8,401 | -20.1% |
| Taxes | 450/3 | €34,676 | €28,353 | -€6,323 | -18.2% |
| Remuneration and social security | 454/9 | €7,035 | €4,957 | -€2,078 | -29.5% |
| Accrued charges and deferred income | 492/3 | €10,251 | €12,410 | +€2,159 | +21.1% |
| Remuneration, social security and pensions | 62 | €6,369 | €6,264 | -€105 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,187 | €32,196 | -€1,991 | -5.8% |
| Other operating charges | 640/8 | €2,292 | €2,448 | +€156 | +6.8% |
| Gross operating margin | 9900 | €148,807 | €77,865 | -€70,942 | -47.7% |
| Operating profit (loss) | 9901 | €105,960 | €36,957 | -€69,003 | -65.1% |
| Financial income | 75/76B | €2,339 | €6,310 | +€3,971 | +170% |
| Recurring financial income | 75 | €2,339 | €6,310 | +€3,971 | +170% |
| Financial charges | 65/66B | €7,789 | €13,818 | +€6,029 | +77.4% |
| Recurring financial charges | 65 | €7,789 | €13,818 | +€6,029 | +77.4% |
| Profit (loss) for the period before taxes | 9903 | €100,510 | €29,450 | -€71,060 | -70.7% |
| Income taxes | 67/77 | €36,859 | €9,456 | -€27,403 | -74.3% |
| Profit (loss) for the period | 9904 | €63,650 | €19,994 | -€43,657 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €63,650 | €19,994 | -€43,657 | -68.6% |
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 14 October 2026 via checked.be.