Dokter Withofs Dirk: 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 Withofs Dirk
Largest movements
- Current investments +€499,882
up €499,882 (+975%), from €51,293 to €551,175
- Cash -€284,902
down €284,902 (-27.7%), from €1.0m to €744,584
mainly Contributions, distributions and other (-€805,711) and Current investments (-€499,882)
- Tangible fixed assets +€154,754
up €154,754 (+4.7%), from €3.3m to €3.5m
of which Land and buildings: +€159,650
- Receivables within one year +€79,934
up €79,934 (+213%), from €37,520 to €117,454
of which Other amounts receivable: +€73,793
- Other debts +€536,582
up €536,582 (+2,952%), from €18,180 to €554,761
- Gross operating margin -€112,402
down €112,402 (-8.6%), from €1.3m to €1.2m
- Taxes -€52,613
down €52,613 (-12.4%), from €423,878 to €371,265
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 | €4,432,311 | €4,890,344 | +€458,033 | +10.3% |
| Fixed assets | 21/28 | €3,307,120 | €3,461,874 | +€154,754 | +4.7% |
| Tangible fixed assets | 22/27 | €3,307,120 | €3,461,874 | +€154,754 | +4.7% |
| Land and buildings | 22 | €3,167,735 | €3,327,385 | +€159,650 | +5.0% |
| Plant, machinery and equipment | 23 | €4,265 | €1,865 | -€2,400 | -56.3% |
| Furniture and vehicles | 24 | €122,567 | €122,223 | -€344 | -0.3% |
| Other tangible fixed assets | 26 | €12,553 | €10,401 | -€2,153 | -17.1% |
| Current assets | 29/58 | €1,125,191 | €1,428,470 | +€303,279 | +27.0% |
| Amounts receivable within one year | 40/41 | €37,520 | €117,454 | +€79,934 | +213% |
| Trade receivables | 40 | €0 | €6,140 | +€6,140 | |
| Other amounts receivable | 41 | €37,520 | €111,313 | +€73,793 | +197% |
| Current investments | 50/53 | €51,293 | €551,175 | +€499,882 | +975% |
| Cash at bank and in hand | 54/58 | €1,029,486 | €744,584 | -€284,902 | -27.7% |
| Deferred charges and accrued income | 490/1 | €6,892 | €15,258 | +€8,366 | +121% |
| Total equity and liabilities | 10/49 | €4,432,311 | €4,890,344 | +€458,033 | +10.3% |
| Equity | 10/15 | €4,246,872 | €4,239,914 | -€6,959 | -0.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,077,485 | €4,070,526 | -€6,959 | -0.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €4,077,485 | €4,070,526 | -€6,959 | -0.2% |
| Profit (loss) carried forward | 14 | €156,988 | €156,988 | = | 0.0% |
| Amounts payable | 17/49 | €185,439 | €650,431 | +€464,992 | +251% |
| Amounts payable within one year | 42/48 | €183,977 | €648,111 | +€464,133 | +252% |
| Trade debts | 44 | €60,421 | €13,474 | -€46,947 | -77.7% |
| Suppliers | 440/4 | €60,421 | €13,474 | -€46,947 | -77.7% |
| Taxes, remuneration and social security | 45 | €105,377 | €79,875 | -€25,501 | -24.2% |
| Taxes | 450/3 | €105,377 | €79,875 | -€25,501 | -24.2% |
| Other amounts payable | 47/48 | €18,180 | €554,761 | +€536,582 | +2,952% |
| Accrued charges and deferred income | 492/3 | €1,461 | €2,320 | +€859 | +58.8% |
| Non-recurring operating income | 76A | €41,849 | €0 | -€41,849 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,907 | €28,688 | -€11,219 | -28.1% |
| Other operating charges | 640/8 | €10,539 | €6,853 | -€3,686 | -35.0% |
| Gross operating margin | 9900 | €1,303,576 | €1,191,174 | -€112,402 | -8.6% |
| Operating profit (loss) | 9901 | €1,253,130 | €1,155,633 | -€97,497 | -7.8% |
| Financial income | 75/76B | €18,376 | €15,862 | -€2,514 | -13.7% |
| Recurring financial income | 75 | €18,376 | €15,862 | -€2,514 | -13.7% |
| Financial charges | 65/66B | €7,462 | €1,479 | -€5,983 | -80.2% |
| Recurring financial charges | 65 | €7,462 | €1,479 | -€5,983 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | €1,264,044 | €1,170,016 | -€94,028 | -7.4% |
| Income taxes | 67/77 | €423,878 | €371,265 | -€52,613 | -12.4% |
| Profit (loss) for the period | 9904 | €840,166 | €798,752 | -€41,415 | -4.9% |
| Transfer from tax-exempt reserves | 789 | €213,600 | €0 | -€213,600 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €1,053,766 | €798,752 | -€255,015 | -24.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.