Dokter Willem Eysermans: 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 Willem Eysermans
Largest movements
- Cash +€206,429
up €206,429 (+188%), from €109,546 to €315,975
mainly Net result for the year (+€126,699) and Depreciation (+€48,000)
- Intangible fixed assets -€48,000
down €48,000 (-10.8%), from €446,164 to €398,164
- Reserves +€126,699
up €126,699 (+249%), from €50,975 to €177,673
- Tax, wage and social debts +€23,813
up €23,813 (+99.5%), from €23,939 to €47,752
- Short-term financial debts +€10,096
new in 2025: €10,096
- Gross operating margin +€122,850
up €122,850 (+113%), from €109,163 to €232,013
- Taxes +€28,741
up €28,741 (+120%), from €23,939 to €52,679
- Depreciation +€14,164
up €14,164 (+41.9%), from €33,836 to €48,000
- Financial charges +€4,209
up €4,209 (+16,033%), from €26 to €4,235
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 | €556,755 | €715,311 | +€158,556 | +28.5% |
| Fixed assets | 21/28 | €446,164 | €398,164 | -€48,000 | -10.8% |
| Intangible fixed assets | 21 | €446,164 | €398,164 | -€48,000 | -10.8% |
| Current assets | 29/58 | €110,591 | €317,148 | +€206,556 | +187% |
| Amounts receivable within one year | 40/41 | - | €82 | +€82 | |
| Trade receivables | 40 | - | €82 | +€82 | |
| Cash at bank and in hand | 54/58 | €109,546 | €315,975 | +€206,429 | +188% |
| Deferred charges and accrued income | 490/1 | €1,045 | €1,090 | +€45 | +4.3% |
| Total equity and liabilities | 10/49 | €556,755 | €715,311 | +€158,556 | +28.5% |
| Equity | 10/15 | €53,475 | €180,173 | +€126,699 | +237% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €50,975 | €177,673 | +€126,699 | +249% |
| Distributable reserves | 133 | €50,975 | €177,673 | +€126,699 | +249% |
| Amounts payable | 17/49 | €503,280 | €535,138 | +€31,858 | +6.3% |
| Amounts payable within one year | 42/48 | €503,280 | €535,138 | +€31,858 | +6.3% |
| Financial debts | 43 | - | €10,096 | +€10,096 | |
| Credit institutions | 430/8 | - | €10,096 | +€10,096 | |
| Trade debts | 44 | €1,936 | - | -€1,936 | |
| Suppliers | 440/4 | €1,936 | - | -€1,936 | |
| Taxes, remuneration and social security | 45 | €23,939 | €47,752 | +€23,813 | +99.5% |
| Taxes | 450/3 | €23,939 | €47,752 | +€23,813 | +99.5% |
| Other amounts payable | 47/48 | €477,406 | €477,290 | -€116 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,836 | €48,000 | +€14,164 | +41.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €109,163 | €232,013 | +€122,850 | +113% |
| Operating profit (loss) | 9901 | €74,940 | €183,613 | +€108,673 | +145% |
| Financial charges | 65/66B | €26 | €4,235 | +€4,209 | +16,033% |
| Recurring financial charges | 65 | €26 | €4,235 | +€4,209 | +16,033% |
| Profit (loss) for the period before taxes | 9903 | €74,913 | €179,378 | +€104,465 | +139% |
| Income taxes | 67/77 | €23,939 | €52,679 | +€28,741 | +120% |
| Profit (loss) for the period | 9904 | €50,975 | €126,699 | +€75,724 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €50,975 | €126,699 | +€75,724 | +149% |
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 30 October 2026 via checked.be.