Dokter Witdouck Daan: 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 Witdouck Daan
Largest movements
- Current investments -€44,000
no longer reported in 2025 (was €44,000)
- Receivables within one year +€11,646
up €11,646 (+116%), from €10,000 to €21,646
- Tangible fixed assets +€9,161
up €9,161 (+524%), from €1,749 to €10,910
of which Other tangible fixed assets: +€5,341
- Cash -€7,355
down €7,355 (-25.4%), from €28,924 to €21,569
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€11,646)
- Deferred charges and accrued income +€1,406
up €1,406 (+3.0%), from €46,838 to €48,244
- Profit (loss) carried forward -€39,742
down €39,742 (-34.6%), from €114,951 to €75,208
- Other debts +€19,677
up €19,677 (+24,088%), from €82 to €19,759
- Tax, wage and social debts -€8,858
no longer reported in 2025 (was €8,858)
- Gross operating margin -€29,573
down €29,573 (-27.4%), from €108,011 to €78,438
- Taxes -€12,064
down €12,064 (-42.1%), from €28,682 to €16,618
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 | €131,511 | €102,370 | -€29,141 | -22.2% |
| Fixed assets | 21/28 | €1,749 | €10,910 | +€9,161 | +524% |
| Tangible fixed assets | 22/27 | €1,749 | €10,910 | +€9,161 | +524% |
| Furniture and vehicles | 24 | €1,749 | €5,569 | +€3,820 | +218% |
| Other tangible fixed assets | 26 | - | €5,341 | +€5,341 | |
| Current assets | 29/58 | €129,762 | €91,460 | -€38,302 | -29.5% |
| Amounts receivable within one year | 40/41 | €10,000 | €21,646 | +€11,646 | +116% |
| Other amounts receivable | 41 | €10,000 | €21,646 | +€11,646 | +116% |
| Current investments | 50/53 | €44,000 | - | -€44,000 | |
| Cash at bank and in hand | 54/58 | €28,924 | €21,569 | -€7,355 | -25.4% |
| Deferred charges and accrued income | 490/1 | €46,838 | €48,244 | +€1,406 | +3.0% |
| Total equity and liabilities | 10/49 | €131,511 | €102,370 | -€29,141 | -22.2% |
| Equity | 10/15 | €120,951 | €81,208 | -€39,742 | -32.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,951 | €75,208 | -€39,742 | -34.6% |
| Amounts payable | 17/49 | €10,561 | €21,162 | +€10,601 | +100% |
| Amounts payable within one year | 42/48 | €10,561 | €21,162 | +€10,601 | +100% |
| Trade debts | 44 | €1,621 | €1,403 | -€218 | -13.5% |
| Suppliers | 440/4 | €1,621 | €1,403 | -€218 | -13.5% |
| Taxes, remuneration and social security | 45 | €8,858 | - | -€8,858 | |
| Taxes | 450/3 | €8,858 | - | -€8,858 | |
| Other amounts payable | 47/48 | €82 | €19,759 | +€19,677 | +24,088% |
| Non-recurring operating income | 76A | €409 | - | -€409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €484 | €1,342 | +€858 | +177% |
| Other operating charges | 640/8 | €764 | €696 | -€68 | -8.9% |
| Gross operating margin | 9900 | €108,011 | €78,438 | -€29,573 | -27.4% |
| Operating profit (loss) | 9901 | €106,763 | €76,400 | -€30,364 | -28.4% |
| Financial income | 75/76B | - | €880 | +€880 | |
| Recurring financial income | 75 | - | €880 | +€880 | |
| Financial charges | 65/66B | €506 | €405 | -€102 | -20.1% |
| Recurring financial charges | 65 | €506 | €405 | -€102 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €106,257 | €76,875 | -€29,382 | -27.7% |
| Income taxes | 67/77 | €28,682 | €16,618 | -€12,064 | -42.1% |
| Profit (loss) for the period | 9904 | €77,575 | €60,258 | -€17,317 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €77,575 | €60,258 | -€17,317 | -22.3% |
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 16 October 2026 via checked.be.