Dokterspraktijk De Decker: 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.
Dokterspraktijk De Decker
Largest movements
- Tangible fixed assets +€188,300
up €188,300 (+26.6%), from €708,444 to €896,743
of which Land and buildings: +€196,891
- Cash +€37,880
up €37,880 (+35.5%), from €106,762 to €144,643
mainly Debts after one year (+€230,050) and Depreciation (+€41,208)
- Deferred charges and accrued income +€19,626
up €19,626 (+436%), from €4,502 to €24,128
- Receivables within one year +€17,462
up €17,462 (+14.8%), from €118,182 to €135,644
of which Other amounts receivable: +€34,962
- Debts after one year +€230,050
up €230,050 (+36.6%), from €627,756 to €857,807
- Reserves +€38,178
up €38,178 (+15.8%), from €242,089 to €280,267
- Gross operating margin -€54,615
down €54,615 (-27.0%), from €201,925 to €147,310
- Other operating charges -€43,910
down €43,910 (-56.4%), from €77,838 to €33,928
- Depreciation +€6,323
up €6,323 (+18.1%), from €34,884 to €41,208
- Financial income +€3,777
up €3,777 (+194%), from €1,950 to €5,727
- Taxes -€3,697
down €3,697 (-22.2%), from €16,645 to €12,948
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 | €937,889 | €1,201,157 | +€263,268 | +28.1% |
| Fixed assets | 21/28 | €708,444 | €896,743 | +€188,300 | +26.6% |
| Tangible fixed assets | 22/27 | €708,444 | €896,743 | +€188,300 | +26.6% |
| Land and buildings | 22 | €635,326 | €832,217 | +€196,891 | +31.0% |
| Plant, machinery and equipment | 23 | €22,237 | €30,859 | +€8,622 | +38.8% |
| Furniture and vehicles | 24 | €50,881 | €33,668 | -€17,213 | -33.8% |
| Current assets | 29/58 | €229,446 | €304,414 | +€74,968 | +32.7% |
| Amounts receivable within one year | 40/41 | €118,182 | €135,644 | +€17,462 | +14.8% |
| Trade receivables | 40 | €35,000 | €17,500 | -€17,500 | -50.0% |
| Other amounts receivable | 41 | €83,182 | €118,144 | +€34,962 | +42.0% |
| Cash at bank and in hand | 54/58 | €106,762 | €144,643 | +€37,880 | +35.5% |
| Deferred charges and accrued income | 490/1 | €4,502 | €24,128 | +€19,626 | +436% |
| Total equity and liabilities | 10/49 | €937,889 | €1,201,157 | +€263,268 | +28.1% |
| Equity | 10/15 | €244,589 | €282,767 | +€38,178 | +15.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €242,089 | €280,267 | +€38,178 | +15.8% |
| Distributable reserves | 133 | €242,089 | €280,267 | +€38,178 | +15.8% |
| Amounts payable | 17/49 | €693,300 | €918,390 | +€225,090 | +32.5% |
| Amounts payable after more than one year | 17 | €627,756 | €857,807 | +€230,050 | +36.6% |
| Financial debts | 170/4 | €627,756 | €857,807 | +€230,050 | +36.6% |
| Amounts payable within one year | 42/48 | €65,544 | €60,583 | -€4,960 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €62,225 | €59,303 | -€2,921 | -4.7% |
| Trade debts | 44 | €169 | €1,280 | +€1,111 | +657% |
| Suppliers | 440/4 | €169 | €1,280 | +€1,111 | +657% |
| Taxes, remuneration and social security | 45 | €3,150 | - | -€3,150 | |
| Taxes | 450/3 | €3,150 | - | -€3,150 | |
| Non-recurring operating income | 76A | €37,319 | - | -€37,319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,884 | €41,208 | +€6,323 | +18.1% |
| Other operating charges | 640/8 | €77,838 | €33,928 | -€43,910 | -56.4% |
| Gross operating margin | 9900 | €201,925 | €147,310 | -€54,615 | -27.0% |
| Operating profit (loss) | 9901 | €89,203 | €72,174 | -€17,029 | -19.1% |
| Financial income | 75/76B | €1,950 | €5,727 | +€3,777 | +194% |
| Recurring financial income | 75 | €1,950 | €5,727 | +€3,777 | +194% |
| Financial charges | 65/66B | €23,618 | €26,775 | +€3,157 | +13.4% |
| Recurring financial charges | 65 | €23,618 | €26,775 | +€3,157 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €67,536 | €51,127 | -€16,409 | -24.3% |
| Income taxes | 67/77 | €16,645 | €12,948 | -€3,697 | -22.2% |
| Profit (loss) for the period | 9904 | €50,891 | €38,178 | -€12,712 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,891 | €38,178 | -€12,712 | -25.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.