DOKTER WIM GODERIS: 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 WIM GODERIS
Largest movements
- Receivables within one year +€26,011
up €26,011 (+5.5%), from €471,917 to €497,927
- Tangible fixed assets +€5,835
up €5,835 (+332%), from €1,759 to €7,594
of which Plant, machinery and equipment: +€6,445
- Reserves +€53,690
up €53,690 (+13.1%), from €411,108 to €464,798
- Short-term financial debts -€12,136
down €12,136 (-67.4%), from €18,000 to €5,864
- Gross operating margin +€12,962
up €12,962 (+10.8%), from €120,429 to €133,391
- Taxes +€5,008
up €5,008 (+12.4%), from €40,348 to €45,356
- Financial income +€3,387
up €3,387 (+17.6%), from €19,214 to €22,601
- Financial charges -€2,985
down €2,985 (-71.3%), from €4,185 to €1,200
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 | €480,355 | €514,924 | +€34,569 | +7.2% |
| Fixed assets | 21/28 | €1,759 | €7,594 | +€5,835 | +332% |
| Tangible fixed assets | 22/27 | €1,759 | €7,594 | +€5,835 | +332% |
| Plant, machinery and equipment | 23 | €288 | €6,733 | +€6,445 | +2,237% |
| Furniture and vehicles | 24 | €1,471 | €861 | -€610 | -41.4% |
| Current assets | 29/58 | €478,596 | €507,329 | +€28,733 | +6.0% |
| Amounts receivable within one year | 40/41 | €471,917 | €497,927 | +€26,011 | +5.5% |
| Other amounts receivable | 41 | €471,917 | €497,927 | +€26,011 | +5.5% |
| Cash at bank and in hand | 54/58 | €4,171 | €6,953 | +€2,783 | +66.7% |
| Deferred charges and accrued income | 490/1 | €2,509 | €2,449 | -€60 | -2.4% |
| Total equity and liabilities | 10/49 | €480,355 | €514,924 | +€34,569 | +7.2% |
| Equity | 10/15 | €423,508 | €477,198 | +€53,690 | +12.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €411,108 | €464,798 | +€53,690 | +13.1% |
| Distributable reserves | 133 | €411,108 | €464,798 | +€53,690 | +13.1% |
| Amounts payable | 17/49 | €56,847 | €37,726 | -€19,122 | -33.6% |
| Amounts payable within one year | 42/48 | €51,847 | €35,786 | -€16,062 | -31.0% |
| Financial debts | 43 | €18,000 | €5,864 | -€12,136 | -67.4% |
| Other loans | 439 | €18,000 | €5,864 | -€12,136 | -67.4% |
| Trade debts | 44 | €10,750 | €8,066 | -€2,684 | -25.0% |
| Suppliers | 440/4 | €10,750 | €8,066 | -€2,684 | -25.0% |
| Taxes, remuneration and social security | 45 | €23,098 | €21,856 | -€1,242 | -5.4% |
| Taxes | 450/3 | €23,098 | €21,856 | -€1,242 | -5.4% |
| Accrued charges and deferred income | 492/3 | €5,000 | €1,940 | -€3,060 | -61.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €566 | €1,453 | +€888 | +157% |
| Other operating charges | 640/8 | €373 | €893 | +€520 | +139% |
| Gross operating margin | 9900 | €120,429 | €133,391 | +€12,962 | +10.8% |
| Operating profit (loss) | 9901 | €119,490 | €131,045 | +€11,554 | +9.7% |
| Financial income | 75/76B | €19,214 | €22,601 | +€3,387 | +17.6% |
| Recurring financial income | 75 | €19,214 | €22,601 | +€3,387 | +17.6% |
| Financial charges | 65/66B | €4,185 | €1,200 | -€2,985 | -71.3% |
| Recurring financial charges | 65 | €4,185 | €1,200 | -€2,985 | -71.3% |
| Profit (loss) for the period before taxes | 9903 | €134,519 | €152,446 | +€17,927 | +13.3% |
| Income taxes | 67/77 | €40,348 | €45,356 | +€5,008 | +12.4% |
| Profit (loss) for the period | 9904 | €94,172 | €107,090 | +€12,918 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €94,172 | €107,090 | +€12,918 | +13.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.