Dokter Vandersnickt: 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 Vandersnickt
Largest movements
- Current investments +€65,000
up €65,000, from €0 to €65,000
- Tangible fixed assets -€23,677
down €23,677 (-6.9%), from €342,639 to €318,963
of which Other tangible fixed assets: -€18,787
- Cash -€23,294
down €23,294 (-16.1%), from €144,398 to €121,104
mainly Contributions, distributions and other (-€125,002) and Current investments (-€65,000)
- Receivables within one year +€6,772
up €6,772 (+7.1%), from €95,587 to €102,359
of which Trade receivables: +€10,729
- Other debts +€21,960
up €21,960 (+14.4%), from €152,863 to €174,823
- Debts after one year -€12,428
down €12,428 (-4.8%), from €259,271 to €246,843
- Trade debts +€9,743
up €9,743 (+48.3%), from €20,155 to €29,898
- Reserves +€8,544
up €8,544 (+7.0%), from €122,002 to €130,545
- Current portion of long-term debt -€8,052
down €8,052 (-39.3%), from €20,480 to €12,428
- Gross operating margin +€22,929
up €22,929 (+12.0%), from €190,910 to €213,838
- Financial charges +€4,353
up €4,353 (+45.3%), from €9,609 to €13,961
- Financial income -€3,941
down €3,941 (-97.9%), from €4,026 to €84
- Taxes +€2,774
up €2,774 (+7.9%), from €35,111 to €37,885
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 | €583,370 | €608,161 | +€24,791 | +4.2% |
| Fixed assets | 21/28 | €342,639 | €318,963 | -€23,677 | -6.9% |
| Tangible fixed assets | 22/27 | €342,639 | €318,963 | -€23,677 | -6.9% |
| Plant, machinery and equipment | 23 | - | €3,470 | +€3,470 | |
| Furniture and vehicles | 24 | €9,591 | €1,232 | -€8,359 | -87.2% |
| Other tangible fixed assets | 26 | €333,048 | €314,261 | -€18,787 | -5.6% |
| Current assets | 29/58 | €240,731 | €289,198 | +€48,468 | +20.1% |
| Amounts receivable within one year | 40/41 | €95,587 | €102,359 | +€6,772 | +7.1% |
| Trade receivables | 40 | €89,490 | €100,218 | +€10,729 | +12.0% |
| Other amounts receivable | 41 | €6,097 | €2,141 | -€3,956 | -64.9% |
| Current investments | 50/53 | €0 | €65,000 | +€65,000 | |
| Cash at bank and in hand | 54/58 | €144,398 | €121,104 | -€23,294 | -16.1% |
| Deferred charges and accrued income | 490/1 | €746 | €735 | -€11 | -1.4% |
| Total equity and liabilities | 10/49 | €583,370 | €608,161 | +€24,791 | +4.2% |
| Equity | 10/15 | €127,002 | €135,545 | +€8,544 | +6.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €122,002 | €130,545 | +€8,544 | +7.0% |
| Distributable reserves | 133 | €122,002 | €130,545 | +€8,544 | +7.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €456,368 | €472,616 | +€16,247 | +3.6% |
| Amounts payable after more than one year | 17 | €259,271 | €246,843 | -€12,428 | -4.8% |
| Financial debts | 170/4 | €259,271 | €246,843 | -€12,428 | -4.8% |
| Amounts payable within one year | 42/48 | €195,919 | €219,849 | +€23,930 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €20,480 | €12,428 | -€8,052 | -39.3% |
| Trade debts | 44 | €20,155 | €29,898 | +€9,743 | +48.3% |
| Suppliers | 440/4 | €20,155 | €29,898 | +€9,743 | +48.3% |
| Taxes, remuneration and social security | 45 | €2,421 | €2,700 | +€279 | +11.5% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €2,421 | €2,700 | +€279 | +11.5% |
| Other amounts payable | 47/48 | €152,863 | €174,823 | +€21,960 | +14.4% |
| Accrued charges and deferred income | 492/3 | €1,178 | €5,923 | +€4,745 | +403% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,275 | €27,762 | +€487 | +1.8% |
| Other operating charges | 640/8 | €940 | €769 | -€171 | -18.2% |
| Gross operating margin | 9900 | €190,910 | €213,838 | +€22,929 | +12.0% |
| Operating profit (loss) | 9901 | €162,695 | €185,307 | +€22,612 | +13.9% |
| Financial income | 75/76B | €4,026 | €84 | -€3,941 | -97.9% |
| Recurring financial income | 75 | €4,026 | €84 | -€3,941 | -97.9% |
| Financial charges | 65/66B | €9,609 | €13,961 | +€4,353 | +45.3% |
| Recurring financial charges | 65 | €9,609 | €13,961 | +€4,353 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €157,112 | €171,430 | +€14,318 | +9.1% |
| Income taxes | 67/77 | €35,111 | €37,885 | +€2,774 | +7.9% |
| Profit (loss) for the period | 9904 | €122,002 | €133,545 | +€11,544 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €122,002 | €133,545 | +€11,544 | +9.5% |
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 16 October 2026 via checked.be.