DOKTERS BACKAERT-BEQUÉ: 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.
DOKTERS BACKAERT-BEQUÉ
Largest movements
- Tangible fixed assets -€91,421
down €91,421 (-13.2%), from €691,792 to €600,371
of which Land and buildings: -€49,079
- Deferred charges and accrued income +€29,437
up €29,437 (+338.8%), from €8,688 to €38,125
- Cash +€28,996
up €28,996 (+25.3%), from €114,384 to €143,380
mainly Net result for the year (+€236,679) and Depreciation (+€96,276)
- Current investments +€23,125
up €23,125 (+2.0%), from €1.2m to €1.2m
- Debts after one year -€120,040
down €120,040 (-18.5%), from €648,401 to €528,361
- Reserves +€83,249
up €83,249 (+6.3%), from €1.3m to €1.4m
- Other debts +€24,374
new in 2025: €24,374
- Financial income -€159,027
down €159,027 (-87.9%), from €180,951 to €21,924
- Gross operating margin +€26,041
up €26,041 (+6.1%), from €426,743 to €452,784
- Depreciation +€7,824
up €7,824 (+8.8%), from €88,452 to €96,276
- Taxes -€7,504
down €7,504 (-6.4%), from €118,161 to €110,657
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 | €2,139,795 | €2,128,724 | -€11,071 | -0.5% |
| Fixed assets | 21/28 | €691,792 | €600,371 | -€91,421 | -13.2% |
| Tangible fixed assets | 22/27 | €691,792 | €600,371 | -€91,421 | -13.2% |
| Land and buildings | 22 | €200,693 | €151,614 | -€49,079 | -24.5% |
| Plant, machinery and equipment | 23 | €15,160 | €12,291 | -€2,869 | -18.9% |
| Furniture and vehicles | 24 | €126,033 | €95,365 | -€30,668 | -24.3% |
| Other tangible fixed assets | 26 | €349,906 | €341,101 | -€8,805 | -2.5% |
| Current assets | 29/58 | €1,448,002 | €1,528,353 | +€80,350 | +5.5% |
| Amounts receivable within one year | 40/41 | €170,524 | €169,316 | -€1,208 | -0.7% |
| Trade receivables | 40 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts receivable | 41 | €168,024 | €169,316 | +€1,292 | +0.8% |
| Current investments | 50/53 | €1,154,406 | €1,177,531 | +€23,125 | +2.0% |
| Cash at bank and in hand | 54/58 | €114,384 | €143,380 | +€28,996 | +25.3% |
| Deferred charges and accrued income | 490/1 | €8,688 | €38,125 | +€29,437 | +338.8% |
| Total equity and liabilities | 10/49 | €2,139,795 | €2,128,724 | -€11,071 | -0.5% |
| Equity | 10/15 | €1,339,918 | €1,423,166 | +€83,249 | +6.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,327,418 | €1,410,666 | +€83,249 | +6.3% |
| Distributable reserves | 133 | €1,327,418 | €1,410,666 | +€83,249 | +6.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €799,877 | €705,557 | -€94,320 | -11.8% |
| Amounts payable after more than one year | 17 | €648,401 | €528,361 | -€120,040 | -18.5% |
| Financial debts | 170/4 | €648,401 | €528,361 | -€120,040 | -18.5% |
| Amounts payable within one year | 42/48 | €149,692 | €175,082 | +€25,391 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €115,949 | €120,040 | +€4,091 | +3.5% |
| Financial debts | 43 | €414 | €273 | -€141 | -34.1% |
| Credit institutions | 430/8 | €414 | €273 | -€141 | -34.1% |
| Trade debts | 44 | €231 | €90 | -€141 | -60.9% |
| Suppliers | 440/4 | €231 | €90 | -€141 | -60.9% |
| Taxes, remuneration and social security | 45 | €33,098 | €30,305 | -€2,793 | -8.4% |
| Taxes | 450/3 | €28,488 | €24,675 | -€3,813 | -13.4% |
| Remuneration and social security | 454/9 | €4,610 | €5,630 | +€1,020 | +22.1% |
| Other amounts payable | 47/48 | - | €24,374 | +€24,374 | |
| Accrued charges and deferred income | 492/3 | €1,784 | €2,114 | +€330 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,452 | €96,276 | +€7,824 | +8.8% |
| Other operating charges | 640/8 | €5,401 | €5,077 | -€324 | -6.0% |
| Non-recurring operating charges | 66A | - | €245 | +€245 | |
| Gross operating margin | 9900 | €426,743 | €452,784 | +€26,041 | +6.1% |
| Operating profit (loss) | 9901 | €332,889 | €351,185 | +€18,296 | +5.5% |
| Financial income | 75/76B | €180,951 | €21,924 | -€159,027 | -87.9% |
| Recurring financial income | 75 | €180,951 | €21,924 | -€159,027 | -87.9% |
| Financial charges | 65/66B | €28,653 | €25,773 | -€2,880 | -10.1% |
| Recurring financial charges | 65 | €28,653 | €25,773 | -€2,880 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €485,188 | €347,336 | -€137,851 | -28.4% |
| Income taxes | 67/77 | €118,161 | €110,657 | -€7,504 | -6.4% |
| Profit (loss) for the period | 9904 | €367,027 | €236,679 | -€130,347 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €367,027 | €236,679 | -€130,347 | -35.5% |
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 10 October 2026 via checked.be.