DOKTERS TAYAR - BEIRENS: 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 TAYAR - BEIRENS
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Receivables within one year +€14,152
up €14,152 (+29.1%), from €48,609 to €62,761
- Cash -€11,956
down €11,956 (-2.5%), from €470,775 to €458,819
mainly Current investments (-€150,000) and Investment in fixed assets (net) (-€65,652)
- Reserves +€134,425
up €134,425 (+24.9%), from €540,057 to €674,482
of which Distributable reserves: +€134,425
- Debts after one year -€62,639
down €62,639 (-36.9%), from €169,710 to €107,071
- Tax, wage and social debts +€50,522
up €50,522 (+202%), from €25,067 to €75,590
of which Taxes: +€49,238
- Accrued charges and deferred income +€16,420
up €16,420, from €0 to €16,420
- Gross operating margin +€13,444
up €13,444 (+5.1%), from €261,903 to €275,348
- Staff costs +€12,186
new in 2025: €12,186
- Taxes +€3,029
up €3,029 (+5.0%), from €60,341 to €63,370
- Other operating charges +€2,831
up €2,831 (+1,685%), from €168 to €2,999
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 | €839,838 | €992,785 | +€152,946 | +18.2% |
| Fixed assets | 21/28 | €298,165 | €307,467 | +€9,302 | +3.1% |
| Tangible fixed assets | 22/27 | €294,927 | €304,230 | +€9,302 | +3.2% |
| Plant, machinery and equipment | 23 | €7,215 | €3,872 | -€3,342 | -46.3% |
| Furniture and vehicles | 24 | €59,266 | €100,480 | +€41,214 | +69.5% |
| Other tangible fixed assets | 26 | €228,446 | €199,877 | -€28,569 | -12.5% |
| Financial fixed assets | 28 | €3,237 | €3,237 | = | 0.0% |
| Current assets | 29/58 | €541,674 | €685,318 | +€143,644 | +26.5% |
| Amounts receivable within one year | 40/41 | €48,609 | €62,761 | +€14,152 | +29.1% |
| Other amounts receivable | 41 | €48,609 | €62,761 | +€14,152 | +29.1% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €470,775 | €458,819 | -€11,956 | -2.5% |
| Deferred charges and accrued income | 490/1 | €22,290 | €13,738 | -€8,552 | -38.4% |
| Total equity and liabilities | 10/49 | €839,838 | €992,785 | +€152,946 | +18.2% |
| Equity | 10/15 | €558,649 | €693,074 | +€134,425 | +24.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €540,057 | €674,482 | +€134,425 | +24.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €540,057 | €674,482 | +€134,425 | +24.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €281,189 | €299,711 | +€18,521 | +6.6% |
| Amounts payable after more than one year | 17 | €169,710 | €107,071 | -€62,639 | -36.9% |
| Financial debts | 170/4 | €169,710 | €107,071 | -€62,639 | -36.9% |
| Amounts payable within one year | 42/48 | €111,479 | €176,219 | +€64,740 | +58.1% |
| Current portion of amounts payable after more than one year | 42 | €62,002 | €62,639 | +€637 | +1.0% |
| Trade debts | 44 | €1,655 | €8,162 | +€6,507 | +393% |
| Suppliers | 440/4 | €1,655 | €8,162 | +€6,507 | +393% |
| Taxes, remuneration and social security | 45 | €25,067 | €75,590 | +€50,522 | +202% |
| Taxes | 450/3 | €14,047 | €63,285 | +€49,238 | +351% |
| Remuneration and social security | 454/9 | €11,020 | €12,305 | +€1,284 | +11.7% |
| Other amounts payable | 47/48 | €22,755 | €29,829 | +€7,074 | +31.1% |
| Accrued charges and deferred income | 492/3 | €0 | €16,420 | +€16,420 | |
| Remuneration, social security and pensions | 62 | - | €12,186 | +€12,186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,107 | €56,350 | +€2,243 | +4.1% |
| Other operating charges | 640/8 | €168 | €2,999 | +€2,831 | +1,685% |
| Gross operating margin | 9900 | €261,903 | €275,348 | +€13,444 | +5.1% |
| Operating profit (loss) | 9901 | €207,629 | €203,813 | -€3,816 | -1.8% |
| Financial income | 75/76B | €0 | €285 | +€285 | +950,700% |
| Recurring financial income | 75 | €0 | €285 | +€285 | +950,700% |
| Financial charges | 65/66B | €6,819 | €6,303 | -€516 | -7.6% |
| Recurring financial charges | 65 | €6,819 | €6,303 | -€516 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €200,810 | €197,796 | -€3,015 | -1.5% |
| Income taxes | 67/77 | €60,341 | €63,370 | +€3,029 | +5.0% |
| Profit (loss) for the period | 9904 | €140,469 | €134,425 | -€6,044 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €140,469 | €134,425 | -€6,044 | -4.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.