Dokter Wouter van Dalen: 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 van Dalen
Largest movements
- Cash -€243,047
down €243,047 (-70.0%), from €347,454 to €104,407
mainly Contributions, distributions and other (-€290,000) and Receivables within one year (-€53,839)
- Receivables within one year +€53,839
up €53,839 (+54.0%), from €99,633 to €153,471
- Tangible fixed assets -€26,956
down €26,956 (-8.2%), from €328,570 to €301,614
of which Land and buildings: -€18,576
- Reserves -€183,000
down €183,000 (-35.9%), from €510,000 to €327,000
- Debts after one year -€14,754
down €14,754 (-4.4%), from €336,596 to €321,842
- Gross operating margin -€35,837
down €35,837 (-17.6%), from €203,816 to €167,979
- Taxes -€10,068
down €10,068 (-25.9%), from €38,854 to €28,786
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 | €875,657 | €661,223 | -€214,434 | -24.5% |
| Fixed assets | 21/28 | €328,570 | €301,614 | -€26,956 | -8.2% |
| Tangible fixed assets | 22/27 | €328,570 | €301,614 | -€26,956 | -8.2% |
| Land and buildings | 22 | €313,207 | €294,631 | -€18,576 | -5.9% |
| Furniture and vehicles | 24 | €15,363 | €6,983 | -€8,380 | -54.5% |
| Current assets | 29/58 | €547,086 | €359,609 | -€187,477 | -34.3% |
| Amounts receivable within one year | 40/41 | €99,633 | €153,471 | +€53,839 | +54.0% |
| Other amounts receivable | 41 | €99,633 | €153,471 | +€53,839 | +54.0% |
| Current investments | 50/53 | €100,000 | €101,091 | +€1,091 | +1.1% |
| Cash at bank and in hand | 54/58 | €347,454 | €104,407 | -€243,047 | -70.0% |
| Deferred charges and accrued income | 490/1 | - | €639 | +€639 | |
| Total equity and liabilities | 10/49 | €875,657 | €661,223 | -€214,434 | -24.5% |
| Equity | 10/15 | €516,653 | €332,330 | -€184,323 | -35.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €510,000 | €327,000 | -€183,000 | -35.9% |
| Distributable reserves | 133 | €510,000 | €327,000 | -€183,000 | -35.9% |
| Profit (loss) carried forward | 14 | €1,653 | €330 | -€1,323 | -80.0% |
| Amounts payable | 17/49 | €359,003 | €328,893 | -€30,110 | -8.4% |
| Amounts payable after more than one year | 17 | €336,596 | €321,842 | -€14,754 | -4.4% |
| Other amounts payable | 178/9 | €336,596 | €321,842 | -€14,754 | -4.4% |
| Amounts payable within one year | 42/48 | €19,187 | €4,254 | -€14,932 | -77.8% |
| Trade debts | 44 | €7,448 | €1,465 | -€5,983 | -80.3% |
| Suppliers | 440/4 | €7,448 | €1,465 | -€5,983 | -80.3% |
| Taxes, remuneration and social security | 45 | €10,939 | €2,790 | -€8,149 | -74.5% |
| Taxes | 450/3 | €10,939 | €2,790 | -€8,149 | -74.5% |
| Other amounts payable | 47/48 | €800 | - | -€800 | |
| Accrued charges and deferred income | 492/3 | €3,221 | €2,796 | -€424 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,138 | €29,288 | +€150 | +0.5% |
| Other operating charges | 640/8 | €2,040 | €2,205 | +€165 | +8.1% |
| Gross operating margin | 9900 | €203,816 | €167,979 | -€35,837 | -17.6% |
| Operating profit (loss) | 9901 | €172,638 | €136,486 | -€36,153 | -20.9% |
| Financial income | 75/76B | €1,506 | €1,561 | +€55 | +3.7% |
| Recurring financial income | 75 | €1,506 | €1,561 | +€55 | +3.7% |
| Financial charges | 65/66B | €3,106 | €3,584 | +€478 | +15.4% |
| Recurring financial charges | 65 | €3,106 | €3,584 | +€478 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €171,038 | €134,463 | -€36,575 | -21.4% |
| Income taxes | 67/77 | €38,854 | €28,786 | -€10,068 | -25.9% |
| Profit (loss) for the period | 9904 | €132,184 | €105,677 | -€26,507 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €132,184 | €105,677 | -€26,507 | -20.1% |
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 15 October 2026 via checked.be.