DOKTER VYVERMANS: 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 VYVERMANS
Largest movements
- Cash +€266,550
up €266,550 (+209%), from €127,608 to €394,158
mainly Current investments (+€200,000) and Net result for the year (+€144,554)
- Current investments -€200,000
down €200,000 (-55.6%), from €359,998 to €159,998
- Other debts +€105,723
up €105,723 (+305%), from €34,684 to €140,407
- Contributions -€29,000
down €29,000 (-96.7%), from €30,000 to €1,000
- Reserves -€25,322
down €25,322 (-6.2%), from €405,644 to €380,322
- Tax, wage and social debts +€12,373
up €12,373 (+43.5%), from €28,432 to €40,805
- Gross operating margin -€20,014
down €20,014 (-8.8%), from €227,752 to €207,738
- Taxes -€6,558
down €6,558 (-9.6%), from €68,326 to €61,768
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 | €500,195 | €564,171 | +€63,975 | +12.8% |
| Fixed assets | 21/28 | €4,056 | €1,748 | -€2,308 | -56.9% |
| Tangible fixed assets | 22/27 | €4,056 | €1,748 | -€2,308 | -56.9% |
| Land and buildings | 22 | €1,737 | €1,094 | -€642 | -37.0% |
| Plant, machinery and equipment | 23 | €289 | €0 | -€289 | -100% |
| Furniture and vehicles | 24 | €2,031 | €653 | -€1,378 | -67.8% |
| Current assets | 29/58 | €496,139 | €562,423 | +€66,284 | +13.4% |
| Amounts receivable within one year | 40/41 | €6,407 | €5,535 | -€872 | -13.6% |
| Trade receivables | 40 | €6,407 | €5,535 | -€872 | -13.6% |
| Current investments | 50/53 | €359,998 | €159,998 | -€200,000 | -55.6% |
| Cash at bank and in hand | 54/58 | €127,608 | €394,158 | +€266,550 | +209% |
| Deferred charges and accrued income | 490/1 | €2,126 | €2,732 | +€606 | +28.5% |
| Total equity and liabilities | 10/49 | €500,195 | €564,171 | +€63,975 | +12.8% |
| Equity | 10/15 | €435,644 | €381,322 | -€54,322 | -12.5% |
| Contributions | 10/11 | €30,000 | €1,000 | -€29,000 | -96.7% |
| Reserves | 13 | €405,644 | €380,322 | -€25,322 | -6.2% |
| Distributable reserves | 133 | €405,644 | €380,322 | -€25,322 | -6.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,551 | €182,849 | +€118,298 | +183% |
| Amounts payable within one year | 42/48 | €64,551 | €182,849 | +€118,298 | +183% |
| Trade debts | 44 | €1,435 | €1,636 | +€201 | +14.0% |
| Suppliers | 440/4 | €1,435 | €1,636 | +€201 | +14.0% |
| Taxes, remuneration and social security | 45 | €28,432 | €40,805 | +€12,373 | +43.5% |
| Taxes | 450/3 | €28,432 | €40,805 | +€12,373 | +43.5% |
| Other amounts payable | 47/48 | €34,684 | €140,407 | +€105,723 | +305% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,503 | €2,308 | -€195 | -7.8% |
| Other operating charges | 640/8 | €1,362 | €1,510 | +€149 | +10.9% |
| Gross operating margin | 9900 | €227,752 | €207,738 | -€20,014 | -8.8% |
| Operating profit (loss) | 9901 | €223,888 | €203,919 | -€19,968 | -8.9% |
| Financial income | 75/76B | €5,003 | €3,631 | -€1,372 | -27.4% |
| Recurring financial income | 75 | €5,003 | €3,631 | -€1,372 | -27.4% |
| Financial charges | 65/66B | €1,604 | €1,228 | -€376 | -23.5% |
| Recurring financial charges | 65 | €1,604 | €1,228 | -€376 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €227,287 | €206,322 | -€20,964 | -9.2% |
| Income taxes | 67/77 | €68,326 | €61,768 | -€6,558 | -9.6% |
| Profit (loss) for the period | 9904 | €158,961 | €144,554 | -€14,406 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €158,961 | €144,554 | -€14,406 | -9.1% |
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.