DOKTER WERNER VAN DE VREKEN: 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 WERNER VAN DE VREKEN
Largest movements
- Current investments -€90,000
no longer reported in 2025 (was €90,000)
- Tangible fixed assets +€31,680
up €31,680 (+37.4%), from €84,634 to €116,314
of which Land and buildings: +€29,656
- Cash -€14,683
down €14,683 (-36.0%), from €40,771 to €26,087
mainly Contributions, distributions and other (-€145,155) and Investment in fixed assets (net) (-€48,726)
- Receivables within one year -€3,522
down €3,522 (-68.0%), from €5,176 to €1,654
of which Other amounts receivable: -€3,482
- Reserves -€119,145
down €119,145 (-54.1%), from €220,392 to €101,247
- Other debts +€42,248
up €42,248 (+459%), from €9,200 to €51,448
- Taxes -€3,026
down €3,026 (-19.1%), from €15,800 to €12,774
- Depreciation +€2,510
up €2,510 (+15.2%), from €16,477 to €18,986
- Financial income -€1,513
down €1,513 (-47.4%), from €3,190 to €1,677
- Gross operating margin -€1,436
down €1,436 (-2.4%), from €59,500 to €58,064
- Other operating charges -€791
down €791 (-42.7%), from €1,854 to €1,063
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 | €231,815 | €153,130 | -€78,685 | -33.9% |
| Fixed assets | 21/28 | €87,164 | €116,903 | +€29,739 | +34.1% |
| Intangible fixed assets | 21 | €2,530 | €589 | -€1,941 | -76.7% |
| Tangible fixed assets | 22/27 | €84,634 | €116,314 | +€31,680 | +37.4% |
| Land and buildings | 22 | €83,460 | €113,116 | +€29,656 | +35.5% |
| Plant, machinery and equipment | 23 | €1,047 | €3,198 | +€2,152 | +206% |
| Furniture and vehicles | 24 | €128 | - | -€128 | |
| Current assets | 29/58 | €144,651 | €36,227 | -€108,424 | -75.0% |
| Stocks and contracts in progress | 3 | €2,852 | €1,897 | -€955 | -33.5% |
| Stocks | 30/36 | €2,852 | €1,897 | -€955 | -33.5% |
| Amounts receivable within one year | 40/41 | €5,176 | €1,654 | -€3,522 | -68.0% |
| Trade receivables | 40 | €40 | - | -€40 | |
| Other amounts receivable | 41 | €5,136 | €1,654 | -€3,482 | -67.8% |
| Current investments | 50/53 | €90,000 | - | -€90,000 | |
| Cash at bank and in hand | 54/58 | €40,771 | €26,087 | -€14,683 | -36.0% |
| Deferred charges and accrued income | 490/1 | €5,853 | €6,589 | +€736 | +12.6% |
| Total equity and liabilities | 10/49 | €231,815 | €153,130 | -€78,685 | -33.9% |
| Equity | 10/15 | €220,392 | €101,247 | -€119,145 | -54.1% |
| Reserves | 13 | €220,392 | €101,247 | -€119,145 | -54.1% |
| Distributable reserves | 133 | €220,392 | €101,247 | -€119,145 | -54.1% |
| Amounts payable | 17/49 | €11,423 | €51,883 | +€40,460 | +354% |
| Amounts payable within one year | 42/48 | €11,423 | €51,883 | +€40,460 | +354% |
| Trade debts | 44 | €2,224 | €436 | -€1,788 | -80.4% |
| Suppliers | 440/4 | €2,224 | €436 | -€1,788 | -80.4% |
| Other amounts payable | 47/48 | €9,200 | €51,448 | +€42,248 | +459% |
| Non-recurring operating income | 76A | - | €7,056 | +€7,056 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,477 | €18,986 | +€2,510 | +15.2% |
| Other operating charges | 640/8 | €1,854 | €1,063 | -€791 | -42.7% |
| Gross operating margin | 9900 | €59,500 | €58,064 | -€1,436 | -2.4% |
| Operating profit (loss) | 9901 | €41,170 | €38,015 | -€3,155 | -7.7% |
| Financial income | 75/76B | €3,190 | €1,677 | -€1,513 | -47.4% |
| Recurring financial income | 75 | €3,190 | €1,677 | -€1,513 | -47.4% |
| Financial charges | 65/66B | €430 | €907 | +€478 | +111% |
| Recurring financial charges | 65 | €430 | €907 | +€478 | +111% |
| Profit (loss) for the period before taxes | 9903 | €43,930 | €38,785 | -€5,146 | -11.7% |
| Income taxes | 67/77 | €15,800 | €12,774 | -€3,026 | -19.1% |
| Profit (loss) for the period | 9904 | €28,131 | €26,010 | -€2,120 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,131 | €26,010 | -€2,120 | -7.5% |
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 1 November 2026 via checked.be.