Dokters Bogaert-Baert: 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 Bogaert-Baert
Largest movements
- Current investments +€72,514
up €72,514 (+27.2%), from €266,569 to €339,083
- Intangible fixed assets -€40,000
down €40,000 (-100%), from €40,000 to €0
- Receivables after one year -€32,908
down €32,908 (-31.6%), from €104,239 to €71,332
- Tangible fixed assets +€23,962
up €23,962 (+4.6%), from €519,879 to €543,841
of which Furniture and vehicles: +€53,975
- Reserves +€63,441
up €63,441 (+8.3%), from €760,683 to €824,124
of which Distributable reserves: +€63,441
- Debts after one year -€49,568
down €49,568 (-20.2%), from €244,976 to €195,408
- Tax, wage and social debts +€15,316
up €15,316 (+43.8%), from €34,975 to €50,291
of which Taxes: +€16,225
- Gross operating margin +€63,928
up €63,928 (+17.8%), from €358,883 to €422,811
- Financial income -€10,450
down €10,450 (-38.5%), from €27,136 to €16,686
- Taxes +€8,072
up €8,072 (+12.3%), from €65,497 to €73,568
- Other operating charges -€4,663
down €4,663 (-47.3%), from €9,849 to €5,186
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 | €1,102,721 | €1,131,935 | +€29,214 | +2.6% |
| Fixed assets | 21/28 | €564,879 | €548,841 | -€16,038 | -2.8% |
| Intangible fixed assets | 21 | €40,000 | €0 | -€40,000 | -100% |
| Tangible fixed assets | 22/27 | €519,879 | €543,841 | +€23,962 | +4.6% |
| Land and buildings | 22 | €458,079 | €428,066 | -€30,013 | -6.6% |
| Furniture and vehicles | 24 | €61,800 | €115,775 | +€53,975 | +87.3% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €537,842 | €583,094 | +€45,253 | +8.4% |
| Amounts receivable after more than one year | 29 | €104,239 | €71,332 | -€32,908 | -31.6% |
| Other amounts receivable | 291 | €104,239 | €71,332 | -€32,908 | -31.6% |
| Amounts receivable within one year | 40/41 | €11,211 | €20,385 | +€9,174 | +81.8% |
| Trade receivables | 40 | €1,970 | €2,108 | +€138 | +7.0% |
| Other amounts receivable | 41 | €9,241 | €18,277 | +€9,036 | +97.8% |
| Current investments | 50/53 | €266,569 | €339,083 | +€72,514 | +27.2% |
| Cash at bank and in hand | 54/58 | €145,725 | €135,971 | -€9,754 | -6.7% |
| Deferred charges and accrued income | 490/1 | €10,097 | €16,323 | +€6,226 | +61.7% |
| Total equity and liabilities | 10/49 | €1,102,721 | €1,131,935 | +€29,214 | +2.6% |
| Equity | 10/15 | €766,883 | €830,324 | +€63,441 | +8.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €760,683 | €824,124 | +€63,441 | +8.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €758,823 | €822,264 | +€63,441 | +8.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €335,838 | €301,611 | -€34,226 | -10.2% |
| Amounts payable after more than one year | 17 | €244,976 | €195,408 | -€49,568 | -20.2% |
| Financial debts | 170/4 | €244,976 | €195,408 | -€49,568 | -20.2% |
| Amounts payable within one year | 42/48 | €88,832 | €106,204 | +€17,372 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €49,061 | €49,568 | +€507 | +1.0% |
| Trade debts | 44 | €4,796 | €6,345 | +€1,549 | +32.3% |
| Suppliers | 440/4 | €4,796 | €6,345 | +€1,549 | +32.3% |
| Taxes, remuneration and social security | 45 | €34,975 | €50,291 | +€15,316 | +43.8% |
| Taxes | 450/3 | €23,952 | €40,178 | +€16,225 | +67.7% |
| Remuneration and social security | 454/9 | €11,022 | €10,113 | -€909 | -8.3% |
| Accrued charges and deferred income | 492/3 | €2,031 | €0 | -€2,031 | -100% |
| Remuneration, social security and pensions | 62 | €63,296 | €67,201 | +€3,905 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,015 | €98,544 | -€3,470 | -3.4% |
| Other operating charges | 640/8 | €9,849 | €5,186 | -€4,663 | -47.3% |
| Gross operating margin | 9900 | €358,883 | €422,811 | +€63,928 | +17.8% |
| Operating profit (loss) | 9901 | €183,724 | €251,880 | +€68,157 | +37.1% |
| Financial income | 75/76B | €27,136 | €16,686 | -€10,450 | -38.5% |
| Recurring financial income | 75 | €27,136 | €16,686 | -€10,450 | -38.5% |
| Financial charges | 65/66B | €6,190 | €5,067 | -€1,123 | -18.1% |
| Recurring financial charges | 65 | €6,190 | €5,067 | -€1,123 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €204,670 | €263,499 | +€58,830 | +28.7% |
| Income taxes | 67/77 | €65,497 | €73,568 | +€8,072 | +12.3% |
| Profit (loss) for the period | 9904 | €139,173 | €189,931 | +€50,758 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €139,173 | €189,931 | +€50,758 | +36.5% |
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 1 November 2026 via checked.be.