Dokter Vynckier: 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 Vynckier
Largest movements
- Tangible fixed assets +€270,209
up €270,209 (+33.1%), from €817,384 to €1.1m
of which Land and buildings: +€270,017
- Cash +€107,178
up €107,178 (+19.3%), from €556,727 to €663,904
mainly Debts after one year (+€246,150) and Net result for the year (+€157,132)
- Debts after one year +€246,150
up €246,150 (+40.1%), from €614,219 to €860,369
of which Financial debts: +€246,150
- Other debts +€92,164
up €92,164 (+174%), from €53,026 to €145,191
- Reserves +€37,132
up €37,132 (+5.8%), from €644,648 to €681,780
- Gross operating margin -€18,903
down €18,903 (-5.7%), from €330,828 to €311,925
- Taxes -€9,849
down €9,849 (-17.5%), from €56,254 to €46,405
- Financial charges +€7,809
up €7,809 (+43.4%), from €17,976 to €25,785
- Depreciation +€6,756
up €6,756 (+9.4%), from €71,591 to €78,347
- Financial income -€4,876
down €4,876 (-98.3%), from €4,958 to €82
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 | €1,386,578 | €1,772,083 | +€385,504 | +27.8% |
| Fixed assets | 21/28 | €819,934 | €1,090,143 | +€270,209 | +33.0% |
| Tangible fixed assets | 22/27 | €817,384 | €1,087,593 | +€270,209 | +33.1% |
| Land and buildings | 22 | €814,320 | €1,084,337 | +€270,017 | +33.2% |
| Plant, machinery and equipment | 23 | €1,786 | €1,358 | -€429 | -24.0% |
| Furniture and vehicles | 24 | €1,278 | €1,898 | +€620 | +48.6% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €566,644 | €681,940 | +€115,295 | +20.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €4,089 | €2,023 | -€2,066 | -50.5% |
| Trade receivables | 40 | €732 | €2,023 | +€1,290 | +176% |
| Other amounts receivable | 41 | €3,356 | €0 | -€3,356 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €556,727 | €663,904 | +€107,178 | +19.3% |
| Deferred charges and accrued income | 490/1 | €5,829 | €16,013 | +€10,184 | +175% |
| Total equity and liabilities | 10/49 | €1,386,578 | €1,772,083 | +€385,504 | +27.8% |
| Equity | 10/15 | €657,148 | €694,280 | +€37,132 | +5.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €644,648 | €681,780 | +€37,132 | +5.8% |
| Distributable reserves | 133 | €644,648 | €681,780 | +€37,132 | +5.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €729,431 | €1,077,803 | +€348,373 | +47.8% |
| Amounts payable after more than one year | 17 | €614,219 | €860,369 | +€246,150 | +40.1% |
| Financial debts | 170/4 | €613,118 | €859,268 | +€246,150 | +40.1% |
| Other amounts payable | 178/9 | €1,101 | €1,101 | = | 0.0% |
| Amounts payable within one year | 42/48 | €106,192 | €208,049 | +€101,856 | +95.9% |
| Current portion of amounts payable after more than one year | 42 | €39,371 | €55,850 | +€16,479 | +41.9% |
| Trade debts | 44 | €1,246 | €823 | -€423 | -33.9% |
| Suppliers | 440/4 | €1,246 | €823 | -€423 | -33.9% |
| Taxes, remuneration and social security | 45 | €12,549 | €6,184 | -€6,364 | -50.7% |
| Taxes | 450/3 | €12,549 | €6,184 | -€6,364 | -50.7% |
| Other amounts payable | 47/48 | €53,026 | €145,191 | +€92,164 | +174% |
| Accrued charges and deferred income | 492/3 | €9,019 | €9,386 | +€366 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,591 | €78,347 | +€6,756 | +9.4% |
| Other operating charges | 640/8 | €3,905 | €4,338 | +€433 | +11.1% |
| Gross operating margin | 9900 | €330,828 | €311,925 | -€18,903 | -5.7% |
| Operating profit (loss) | 9901 | €255,332 | €229,239 | -€26,093 | -10.2% |
| Financial income | 75/76B | €4,958 | €82 | -€4,876 | -98.3% |
| Recurring financial income | 75 | €4,958 | €82 | -€4,876 | -98.3% |
| Financial charges | 65/66B | €17,976 | €25,785 | +€7,809 | +43.4% |
| Recurring financial charges | 65 | €17,976 | €25,785 | +€7,809 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | €242,314 | €203,536 | -€38,777 | -16.0% |
| Income taxes | 67/77 | €56,254 | €46,405 | -€9,849 | -17.5% |
| Profit (loss) for the period | 9904 | €186,060 | €157,132 | -€28,928 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €186,060 | €157,132 | -€28,928 | -15.5% |
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 29 October 2026 via checked.be.