DOKTER W. JAK: 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 W. JAK
Largest movements
- Cash -€76,862
down €76,862 (-27.7%), from €277,055 to €200,193
mainly Contributions, distributions and other (-€180,000) and Investment in fixed assets (net) (-€71,357)
- Tangible fixed assets +€55,932
up €55,932 (+303%), from €18,470 to €74,402
of which Furniture and vehicles: +€53,883
- Deferred charges and accrued income +€29,634
up €29,634 (+30.6%), from €96,872 to €126,507
- Receivables within one year -€6,635
down €6,635 (-69.4%), from €9,561 to €2,926
of which Trade receivables: -€6,102
- Trade debts -€52,270
down €52,270 (-92.4%), from €56,563 to €4,293
- Accrued charges and deferred income +€50,681
new in 2025: €50,681
- Tax, wage and social debts +€37,546
up €37,546 (+359%), from €10,454 to €48,000
of which Remuneration and social security: +€33,600
- Other debts -€37,372
down €37,372 (-11.9%), from €314,483 to €277,111
- Gross operating margin -€18,348
down €18,348 (-6.6%), from €276,914 to €258,566
- Taxes -€8,388
down €8,388 (-12.8%), from €65,461 to €57,074
- Depreciation +€7,686
up €7,686 (+99.3%), from €7,739 to €15,425
- Financial income -€5,236
down €5,236 (-99.8%), from €5,246 to €10
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 | €401,959 | €404,029 | +€2,069 | +0.5% |
| Fixed assets | 21/28 | €18,470 | €74,402 | +€55,932 | +303% |
| Tangible fixed assets | 22/27 | €18,470 | €74,402 | +€55,932 | +303% |
| Plant, machinery and equipment | 23 | €9,799 | €11,848 | +€2,049 | +20.9% |
| Furniture and vehicles | 24 | €8,671 | €62,554 | +€53,883 | +621% |
| Current assets | 29/58 | €383,489 | €329,627 | -€53,862 | -14.0% |
| Amounts receivable within one year | 40/41 | €9,561 | €2,926 | -€6,635 | -69.4% |
| Trade receivables | 40 | €6,102 | €0 | -€6,102 | -100% |
| Other amounts receivable | 41 | €3,459 | €2,926 | -€533 | -15.4% |
| Cash at bank and in hand | 54/58 | €277,055 | €200,193 | -€76,862 | -27.7% |
| Deferred charges and accrued income | 490/1 | €96,872 | €126,507 | +€29,634 | +30.6% |
| Total equity and liabilities | 10/49 | €401,959 | €404,029 | +€2,069 | +0.5% |
| Equity | 10/15 | €20,460 | €23,943 | +€3,483 | +17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €5,343 | +€3,483 | +187% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €0 | €3,483 | +€3,483 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €381,499 | €380,085 | -€1,414 | -0.4% |
| Amounts payable within one year | 42/48 | €381,499 | €329,404 | -€52,096 | -13.7% |
| Trade debts | 44 | €56,563 | €4,293 | -€52,270 | -92.4% |
| Suppliers | 440/4 | €56,563 | €4,293 | -€52,270 | -92.4% |
| Taxes, remuneration and social security | 45 | €10,454 | €48,000 | +€37,546 | +359% |
| Taxes | 450/3 | €10,454 | €14,400 | +€3,946 | +37.8% |
| Remuneration and social security | 454/9 | - | €33,600 | +€33,600 | |
| Other amounts payable | 47/48 | €314,483 | €277,111 | -€37,372 | -11.9% |
| Accrued charges and deferred income | 492/3 | - | €50,681 | +€50,681 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,739 | €15,425 | +€7,686 | +99.3% |
| Other operating charges | 640/8 | €3,783 | €1,033 | -€2,750 | -72.7% |
| Gross operating margin | 9900 | €276,914 | €258,566 | -€18,348 | -6.6% |
| Operating profit (loss) | 9901 | €265,392 | €242,108 | -€23,284 | -8.8% |
| Financial income | 75/76B | €5,246 | €10 | -€5,236 | -99.8% |
| Recurring financial income | 75 | €5,246 | €10 | -€5,236 | -99.8% |
| Financial charges | 65/66B | €501 | €1,561 | +€1,060 | +212% |
| Recurring financial charges | 65 | €501 | €1,561 | +€1,060 | +212% |
| Profit (loss) for the period before taxes | 9903 | €270,137 | €240,557 | -€29,580 | -10.9% |
| Income taxes | 67/77 | €65,461 | €57,074 | -€8,388 | -12.8% |
| Profit (loss) for the period | 9904 | €204,675 | €183,483 | -€21,192 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €204,675 | €183,483 | -€21,192 | -10.4% |
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 31 October 2026 via checked.be.