Dr. DeCoster Eveline, Dermatoloog: what changed
Dr. DeCoster Eveline, Dermatoloog
Largest movements
- Cash -€21,395
down €21,395 (-42.0%), from €50,956 to €29,562
mainly Other debts (-€45,139) and Receivables within one year (-€13,892)
- Receivables within one year +€13,892
up €13,892 (+48.5%), from €28,662 to €42,554
of which Other amounts receivable: +€38,037
- Current investments +€6,081
up €6,081 (+55.2%), from €11,022 to €17,103
- Tangible fixed assets -€2,589
down €2,589 (-35.0%), from €7,394 to €4,805
of which Furniture and vehicles: -€1,575
- Other debts -€45,139
down €45,139 (-75.6%), from €59,684 to €14,545
- Reserves +€40,225
up €40,225 (+121%), from €33,120 to €73,346
- Gross operating margin +€34,002
up €34,002 (+167%), from €20,374 to €54,376
- Taxes +€5,807
up €5,807 (+110%), from €5,288 to €11,094
- Financial income -€1,184
down €1,184 (-73.0%), from €1,621 to €438
- Depreciation +€571
up €571 (+28.3%), from €2,018 to €2,589
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,180 | €96,505 | -€3,676 | -3.7% |
| Fixed assets | 21/28 | €7,394 | €4,805 | -€2,589 | -35.0% |
| Tangible fixed assets | 22/27 | €7,394 | €4,805 | -€2,589 | -35.0% |
| Plant, machinery and equipment | 23 | €4,184 | €3,170 | -€1,015 | -24.2% |
| Furniture and vehicles | 24 | €3,210 | €1,635 | -€1,575 | -49.1% |
| Current assets | 29/58 | €92,786 | €91,700 | -€1,086 | -1.2% |
| Amounts receivable within one year | 40/41 | €28,662 | €42,554 | +€13,892 | +48.5% |
| Trade receivables | 40 | €26,464 | €2,318 | -€24,145 | -91.2% |
| Other amounts receivable | 41 | €2,199 | €40,236 | +€38,037 | +1,730% |
| Current investments | 50/53 | €11,022 | €17,103 | +€6,081 | +55.2% |
| Cash at bank and in hand | 54/58 | €50,956 | €29,562 | -€21,395 | -42.0% |
| Deferred charges and accrued income | 490/1 | €2,145 | €2,481 | +€336 | +15.6% |
| Total equity and liabilities | 10/49 | €100,180 | €96,505 | -€3,676 | -3.7% |
| Equity | 10/15 | €35,620 | €75,846 | +€40,225 | +113% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €33,120 | €73,346 | +€40,225 | +121% |
| Distributable reserves | 133 | €33,120 | €73,346 | +€40,225 | +121% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,560 | €20,659 | -€43,901 | -68.0% |
| Amounts payable within one year | 42/48 | €64,560 | €20,659 | -€43,901 | -68.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,876 | €5,362 | +€486 | +10.0% |
| Suppliers | 440/4 | €4,876 | €5,362 | +€486 | +10.0% |
| Taxes, remuneration and social security | 45 | - | €751 | +€751 | |
| Taxes | 450/3 | - | €751 | +€751 | |
| Other amounts payable | 47/48 | €59,684 | €14,545 | -€45,139 | -75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,018 | €2,589 | +€571 | +28.3% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €20,374 | €54,376 | +€34,002 | +167% |
| Operating profit (loss) | 9901 | €17,828 | €51,243 | +€33,414 | +187% |
| Financial income | 75/76B | €1,621 | €438 | -€1,184 | -73.0% |
| Recurring financial income | 75 | €1,621 | €438 | -€1,184 | -73.0% |
| Financial charges | 65/66B | €536 | €361 | -€175 | -32.6% |
| Recurring financial charges | 65 | €536 | €361 | -€175 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €18,914 | €51,320 | +€32,406 | +171% |
| Income taxes | 67/77 | €5,288 | €11,094 | +€5,807 | +110% |
| Profit (loss) for the period | 9904 | €13,626 | €40,225 | +€26,599 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €13,626 | €40,225 | +€26,599 | +195% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.