DOKTERMAES: what changed
Two fiscal 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.
DOKTERMAES
Largest movements
- Cash +€7,605
up €7,605 (+19.1%), from €39,763 to €47,368
mainly Other debts (+€47,647) and Net result for the year (+€24,507)
- Tangible fixed assets +€4,492
up €4,492 (+131.3%), from €3,421 to €7,913
of which Plant, machinery and equipment: +€2,782
- Deferred charges and accrued income +€4,096
new in 2025: €4,096
- Receivables within one year +€1,191
up €1,191 (+24.0%), from €4,953 to €6,143
- Other debts +€47,647
new in 2025: €47,647
- Profit (loss) carried forward -€28,434
down €28,434 (-76.8%), from €37,037 to €8,603
- Trade debts -€2,049
down €2,049 (-92.1%), from €2,225 to €176
- Gross operating margin -€3,655
down €3,655 (-9.3%), from €39,483 to €35,828
- Taxes -€1,767
down €1,767 (-20.6%), from €8,566 to €6,799
- Depreciation +€870
up €870 (+71.4%), from €1,219 to €2,089
- Financial charges +€558
up €558 (+33.8%), from €1,651 to €2,209
- Other operating charges +€401
up €401 (+310.9%), from €129 to €530
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.
Cash bridge derived
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 | €48,136 | €65,520 | +€17,384 | +36.1% |
| Fixed assets | 21/28 | €3,421 | €7,913 | +€4,492 | +131.3% |
| Tangible fixed assets | 22/27 | €3,421 | €7,913 | +€4,492 | +131.3% |
| Plant, machinery and equipment | 23 | €905 | €3,687 | +€2,782 | +307.3% |
| Furniture and vehicles | 24 | €2,515 | €4,226 | +€1,710 | +68.0% |
| Current assets | 29/58 | €44,715 | €57,608 | +€12,892 | +28.8% |
| Amounts receivable within one year | 40/41 | €4,953 | €6,143 | +€1,191 | +24.0% |
| Other amounts receivable | 41 | €4,953 | €6,143 | +€1,191 | +24.0% |
| Cash at bank and in hand | 54/58 | €39,763 | €47,368 | +€7,605 | +19.1% |
| Deferred charges and accrued income | 490/1 | - | €4,096 | +€4,096 | |
| Total equity and liabilities | 10/49 | €48,136 | €65,520 | +€17,384 | +36.1% |
| Equity | 10/15 | €42,037 | €13,603 | -€28,434 | -67.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,037 | €8,603 | -€28,434 | -76.8% |
| Amounts payable | 17/49 | €6,099 | €51,918 | +€45,819 | +751.2% |
| Amounts payable within one year | 42/48 | €5,931 | €51,750 | +€45,819 | +772.5% |
| Current portion of amounts payable after more than one year | 42 | €2,542 | €2,560 | +€18 | +0.7% |
| Trade debts | 44 | €2,225 | €176 | -€2,049 | -92.1% |
| Suppliers | 440/4 | €2,225 | €176 | -€2,049 | -92.1% |
| Taxes, remuneration and social security | 45 | €1,164 | €1,367 | +€203 | +17.4% |
| Taxes | 450/3 | €1,164 | €1,367 | +€203 | +17.4% |
| Other amounts payable | 47/48 | - | €47,647 | +€47,647 | |
| Accrued charges and deferred income | 492/3 | €168 | €168 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,219 | €2,089 | +€870 | +71.4% |
| Other operating charges | 640/8 | €129 | €530 | +€401 | +310.9% |
| Gross operating margin | 9900 | €39,483 | €35,828 | -€3,655 | -9.3% |
| Operating profit (loss) | 9901 | €38,135 | €33,209 | -€4,926 | -12.9% |
| Financial income | 75/76B | - | €307 | +€307 | |
| Recurring financial income | 75 | - | €307 | +€307 | |
| Financial charges | 65/66B | €1,651 | €2,209 | +€558 | +33.8% |
| Recurring financial charges | 65 | €1,651 | €2,209 | +€558 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €36,483 | €31,306 | -€5,177 | -14.2% |
| Income taxes | 67/77 | €8,566 | €6,799 | -€1,767 | -20.6% |
| Profit (loss) for the period | 9904 | €27,917 | €24,507 | -€3,410 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,917 | €24,507 | -€3,410 | -12.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.