DOKTER WERNER VAN PEER: 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 PEER
Largest movements
- Tangible fixed assets -€334,391
down €334,391 (-44.7%), from €748,690 to €414,299
of which Furniture and vehicles: -€188,587
- Current investments -€144,280
down €144,280 (-99.9%), from €144,468 to €189
- Cash +€108,993
up €108,993 (+589%), from €18,501 to €127,494
mainly Net result for the year (+€327,940) and Investment in fixed assets (net) (+€322,730)
- Reserves -€201,260
down €201,260 (-26.2%), from €769,634 to €568,374
of which Distributable reserves: -€201,260
- Other debts -€91,653
down €91,653 (-56.6%), from €161,791 to €70,138
- Profit (loss) carried forward -€47,800
down €47,800 (-99.2%), from €48,164 to €364
- Provisions -€15,000
down €15,000 (-100%), from €15,000 to €0
- Trade debts -€14,280
down €14,280 (-86.1%), from €16,577 to €2,298
- Gross operating margin +€506,208
up €506,208 (+3,759%), from €13,467 to €519,675
- Taxes +€139,619
up €139,619 (+58,350%), from €239 to €139,858
- Provisions -€15,000
new in 2025: -€15,000
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 | €1,027,553 | €647,374 | -€380,178 | -37.0% |
| Fixed assets | 21/28 | €748,990 | €414,299 | -€334,691 | -44.7% |
| Tangible fixed assets | 22/27 | €748,690 | €414,299 | -€334,391 | -44.7% |
| Land and buildings | 22 | €420,620 | €281,640 | -€138,979 | -33.0% |
| Furniture and vehicles | 24 | €189,106 | €519 | -€188,587 | -99.7% |
| Other tangible fixed assets | 26 | €138,965 | €132,140 | -€6,824 | -4.9% |
| Financial fixed assets | 28 | €300 | €0 | -€300 | -100% |
| Current assets | 29/58 | €278,562 | €233,075 | -€45,488 | -16.3% |
| Amounts receivable within one year | 40/41 | €111,355 | €105,213 | -€6,142 | -5.5% |
| Trade receivables | 40 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts receivable | 41 | €110,355 | €105,213 | -€5,142 | -4.7% |
| Current investments | 50/53 | €144,468 | €189 | -€144,280 | -99.9% |
| Cash at bank and in hand | 54/58 | €18,501 | €127,494 | +€108,993 | +589% |
| Deferred charges and accrued income | 490/1 | €4,238 | €180 | -€4,058 | -95.8% |
| Total equity and liabilities | 10/49 | €1,027,553 | €647,374 | -€380,178 | -37.0% |
| Equity | 10/15 | €823,998 | €574,938 | -€249,060 | -30.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €769,634 | €568,374 | -€201,260 | -26.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €767,775 | €566,515 | -€201,260 | -26.2% |
| Profit (loss) carried forward | 14 | €48,164 | €364 | -€47,800 | -99.2% |
| Provisions and deferred taxes | 16 | €15,000 | €0 | -€15,000 | -100% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €0 | -€15,000 | -100% |
| Major repairs and maintenance | 162 | €15,000 | €0 | -€15,000 | -100% |
| Amounts payable | 17/49 | €188,555 | €72,436 | -€116,119 | -61.6% |
| Amounts payable within one year | 42/48 | €186,961 | €72,436 | -€114,525 | -61.3% |
| Trade debts | 44 | €16,577 | €2,298 | -€14,280 | -86.1% |
| Suppliers | 440/4 | €16,577 | €2,298 | -€14,280 | -86.1% |
| Advances received on contracts in progress | 46 | €8,592 | €0 | -€8,592 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €161,791 | €70,138 | -€91,653 | -56.6% |
| Accrued charges and deferred income | 492/3 | €1,594 | €0 | -€1,594 | -100% |
| Non-recurring operating income | 76A | - | €485,543 | +€485,543 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,097 | €11,961 | -€4,136 | -25.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€15,000 | -€15,000 | |
| Other operating charges | 640/8 | €6,777 | €8,240 | +€1,463 | +21.6% |
| Non-recurring operating charges | 66A | €897 | €61,159 | +€60,262 | +6,715% |
| Gross operating margin | 9900 | €13,467 | €519,675 | +€506,208 | +3,759% |
| Operating profit (loss) | 9901 | -€10,304 | €453,314 | +€463,619 | |
| Financial income | 75/76B | €11,531 | €15,842 | +€4,311 | +37.4% |
| Recurring financial income | 75 | €11,531 | €15,842 | +€4,311 | +37.4% |
| Financial charges | 65/66B | €2,042 | €1,358 | -€683 | -33.5% |
| Recurring financial charges | 65 | €2,042 | €1,358 | -€683 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | -€815 | €467,798 | +€468,613 | |
| Income taxes | 67/77 | €239 | €139,858 | +€139,619 | +58,350% |
| Profit (loss) for the period | 9904 | -€1,054 | €327,940 | +€328,994 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,054 | €327,940 | +€328,994 |
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 21 October 2026 via checked.be.