DOKTER WOUTER HENS: 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 WOUTER HENS
Largest movements
- Tangible fixed assets -€8,549
down €8,549 (-25.6%), from €33,448 to €24,899
of which Furniture and vehicles: -€7,653
- Deferred charges and accrued income +€5,840
up €5,840 (+359%), from €1,626 to €7,466
- Cash +€2,412
up €2,412 (+7.9%), from €30,495 to €32,906
mainly Net result for the year (+€26,572) and Depreciation (+€8,549)
- Receivables within one year +€1,868
up €1,868 (+166%), from €1,127 to €2,994
- Debts after one year -€8,309
down €8,309 (-100%), from €8,309 to €0
- Tax, wage and social debts +€5,577
up €5,577 (+56.9%), from €9,800 to €15,377
of which Taxes: +€5,481
- Other debts +€5,390
up €5,390 (+40.8%), from €13,195 to €18,585
- Current portion of long-term debt -€4,741
down €4,741 (-36.3%), from €13,050 to €8,309
- Trade debts +€3,632
up €3,632 (+133%), from €2,736 to €6,369
- Gross operating margin +€11,603
up €11,603 (+18.5%), from €62,802 to €74,406
- Taxes +€3,171
up €3,171 (+52.3%), from €6,065 to €9,236
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,886 | €69,456 | +€1,570 | +2.3% |
| Fixed assets | 21/28 | €34,638 | €26,090 | -€8,549 | -24.7% |
| Tangible fixed assets | 22/27 | €33,448 | €24,899 | -€8,549 | -25.6% |
| Furniture and vehicles | 24 | €25,313 | €17,660 | -€7,653 | -30.2% |
| Other tangible fixed assets | 26 | €8,135 | €7,239 | -€896 | -11.0% |
| Financial fixed assets | 28 | €1,190 | €1,190 | = | 0.0% |
| Current assets | 29/58 | €33,247 | €43,366 | +€10,119 | +30.4% |
| Amounts receivable within one year | 40/41 | €1,127 | €2,994 | +€1,868 | +166% |
| Other amounts receivable | 41 | €1,127 | €2,994 | +€1,868 | +166% |
| Cash at bank and in hand | 54/58 | €30,495 | €32,906 | +€2,412 | +7.9% |
| Deferred charges and accrued income | 490/1 | €1,626 | €7,466 | +€5,840 | +359% |
| Total equity and liabilities | 10/49 | €67,886 | €69,456 | +€1,570 | +2.3% |
| Equity | 10/15 | €20,794 | €20,816 | +€22 | +0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €343 | €365 | +€22 | +6.4% |
| Amounts payable | 17/49 | €47,091 | €48,640 | +€1,548 | +3.3% |
| Amounts payable after more than one year | 17 | €8,309 | €0 | -€8,309 | -100% |
| Financial debts | 170/4 | €8,309 | €0 | -€8,309 | -100% |
| Amounts payable within one year | 42/48 | €38,782 | €48,640 | +€9,858 | +25.4% |
| Current portion of amounts payable after more than one year | 42 | €13,050 | €8,309 | -€4,741 | -36.3% |
| Trade debts | 44 | €2,736 | €6,369 | +€3,632 | +133% |
| Suppliers | 440/4 | €2,736 | €6,369 | +€3,632 | +133% |
| Taxes, remuneration and social security | 45 | €9,800 | €15,377 | +€5,577 | +56.9% |
| Taxes | 450/3 | €5,720 | €11,201 | +€5,481 | +95.8% |
| Remuneration and social security | 454/9 | €4,080 | €4,176 | +€95 | +2.3% |
| Other amounts payable | 47/48 | €13,195 | €18,585 | +€5,390 | +40.8% |
| Remuneration, social security and pensions | 62 | €27,037 | €27,284 | +€247 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,807 | €8,549 | +€742 | +9.5% |
| Other operating charges | 640/8 | €1,723 | €1,755 | +€32 | +1.9% |
| Gross operating margin | 9900 | €62,802 | €74,406 | +€11,603 | +18.5% |
| Operating profit (loss) | 9901 | €26,236 | €36,818 | +€10,582 | +40.3% |
| Financial income | 75/76B | €286 | €114 | -€172 | -60.2% |
| Recurring financial income | 75 | €286 | €114 | -€172 | -60.2% |
| Financial charges | 65/66B | €1,589 | €1,124 | -€465 | -29.3% |
| Recurring financial charges | 65 | €1,589 | €1,124 | -€465 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €24,934 | €35,808 | +€10,874 | +43.6% |
| Income taxes | 67/77 | €6,065 | €9,236 | +€3,171 | +52.3% |
| Profit (loss) for the period | 9904 | €18,869 | €26,572 | +€7,703 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,869 | €26,572 | +€7,703 | +40.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.