Dokter Vinke: 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 Vinke
Largest movements
- Receivables within one year +€201,365
up €201,365 (+193%), from €104,570 to €305,935
of which Other amounts receivable: +€280,602
- Cash -€20,769
down €20,769 (-37.8%), from €54,947 to €34,178
mainly Receivables within one year (-€201,365) and Debts after one year (-€18,508)
- Current investments +€12,065
up €12,065 (+151%), from €8,000 to €20,065
- Tangible fixed assets -€10,733
down €10,733 (-5.0%), from €215,680 to €204,947
of which Furniture and vehicles: -€5,667
- Reserves +€334,718
new in 2025: €334,718
- Profit (loss) carried forward -€169,921
down €169,921 (-100%), from €169,921 to €0
- Tax, wage and social debts +€32,786
up €32,786 (+707%), from €4,636 to €37,422
of which Taxes: +€29,648
- Debts after one year -€18,508
down €18,508 (-10.0%), from €185,355 to €166,847
- Depreciation -€25,620
down €25,620 (-70.5%), from €36,353 to €10,733
- Gross operating margin -€23,056
down €23,056 (-8.4%), from €275,069 to €252,013
- Taxes +€19,688
up €19,688 (+36.6%), from €53,785 to €73,473
- Financial income +€5,186
up €5,186 (+492%), from €1,054 to €6,240
- Financial charges +€4,137
up €4,137 (+130%), from €3,187 to €7,323
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 | €383,355 | €567,057 | +€183,702 | +47.9% |
| Fixed assets | 21/28 | €215,838 | €206,147 | -€9,691 | -4.5% |
| Tangible fixed assets | 22/27 | €215,680 | €204,947 | -€10,733 | -5.0% |
| Land and buildings | 22 | €207,180 | €202,114 | -€5,067 | -2.4% |
| Furniture and vehicles | 24 | €8,500 | €2,833 | -€5,667 | -66.7% |
| Financial fixed assets | 28 | €158 | €1,200 | +€1,042 | +659% |
| Current assets | 29/58 | €167,517 | €360,910 | +€193,394 | +115% |
| Amounts receivable within one year | 40/41 | €104,570 | €305,935 | +€201,365 | +193% |
| Trade receivables | 40 | €79,237 | €0 | -€79,237 | -100% |
| Other amounts receivable | 41 | €25,333 | €305,935 | +€280,602 | +1,108% |
| Current investments | 50/53 | €8,000 | €20,065 | +€12,065 | +151% |
| Cash at bank and in hand | 54/58 | €54,947 | €34,178 | -€20,769 | -37.8% |
| Deferred charges and accrued income | 490/1 | - | €733 | +€733 | |
| Total equity and liabilities | 10/49 | €383,355 | €567,057 | +€183,702 | +47.9% |
| Equity | 10/15 | €174,921 | €339,718 | +€164,798 | +94.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €334,718 | +€334,718 | |
| Distributable reserves | 133 | - | €334,718 | +€334,718 | |
| Profit (loss) carried forward | 14 | €169,921 | €0 | -€169,921 | -100% |
| Amounts payable | 17/49 | €208,435 | €227,339 | +€18,904 | +9.1% |
| Amounts payable after more than one year | 17 | €185,355 | €166,847 | -€18,508 | -10.0% |
| Financial debts | 170/4 | €185,355 | €166,847 | -€18,508 | -10.0% |
| Amounts payable within one year | 42/48 | €23,080 | €60,492 | +€37,412 | +162% |
| Current portion of amounts payable after more than one year | 42 | €17,842 | €18,508 | +€666 | +3.7% |
| Trade debts | 44 | €602 | €4,562 | +€3,960 | +658% |
| Suppliers | 440/4 | €602 | €4,562 | +€3,960 | +658% |
| Taxes, remuneration and social security | 45 | €4,636 | €37,422 | +€32,786 | +707% |
| Taxes | 450/3 | €4,636 | €34,284 | +€29,648 | +640% |
| Remuneration and social security | 454/9 | - | €3,139 | +€3,139 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,353 | €10,733 | -€25,620 | -70.5% |
| Other operating charges | 640/8 | €1,377 | €1,925 | +€548 | +39.8% |
| Non-recurring operating charges | 66A | €11,500 | €0 | -€11,500 | -100% |
| Gross operating margin | 9900 | €275,069 | €252,013 | -€23,056 | -8.4% |
| Operating profit (loss) | 9901 | €225,839 | €239,354 | +€13,516 | +6.0% |
| Financial income | 75/76B | €1,054 | €6,240 | +€5,186 | +492% |
| Recurring financial income | 75 | €1,054 | €6,240 | +€5,186 | +492% |
| Financial charges | 65/66B | €3,187 | €7,323 | +€4,137 | +130% |
| Recurring financial charges | 65 | €3,187 | €7,323 | +€4,137 | +130% |
| Profit (loss) for the period before taxes | 9903 | €223,706 | €238,271 | +€14,565 | +6.5% |
| Income taxes | 67/77 | €53,785 | €73,473 | +€19,688 | +36.6% |
| Profit (loss) for the period | 9904 | €169,921 | €164,798 | -€5,123 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €169,921 | €164,798 | -€5,123 | -3.0% |
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 1 November 2026 via checked.be.