VAN DAM PETER DOKTER: 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.
VAN DAM PETER DOKTER
Largest movements
- Current investments +€327,973
up €327,973 (+187%), from €175,000 to €502,973
- Cash -€98,878
down €98,878 (-75.0%), from €131,896 to €33,018
mainly Current investments (-€327,973) and Other debts (-€48,259)
- Receivables within one year +€19,393
up €19,393 (+242,413%), from €8 to €19,401
of which Other amounts receivable: +€18,234
- Tangible fixed assets -€13,105
down €13,105 (-15.6%), from €83,826 to €70,721
of which Land and buildings: -€11,321
- Reserves +€293,199
up €293,199 (+116%), from €253,722 to €546,922
of which Distributable reserves: +€293,199
- Other debts -€48,259
down €48,259 (-100%), from €48,259 to €0
- Tax, wage and social debts -€10,098
down €10,098 (-14.4%), from €70,086 to €59,988
of which Taxes: -€8,999
- Gross operating margin +€234,625
up €234,625 (+82.5%), from €284,423 to €519,048
- Taxes +€76,421
up €76,421 (+121%), from €63,394 to €139,815
- Financial income +€8,544
up €8,544 (+85,437,600%), from €0 to €8,544
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 | €390,730 | €626,113 | +€235,383 | +60.2% |
| Fixed assets | 21/28 | €83,826 | €70,721 | -€13,105 | -15.6% |
| Tangible fixed assets | 22/27 | €83,826 | €70,721 | -€13,105 | -15.6% |
| Land and buildings | 22 | €45,263 | €33,942 | -€11,321 | -25.0% |
| Plant, machinery and equipment | 23 | €18,869 | €13,116 | -€5,753 | -30.5% |
| Furniture and vehicles | 24 | €9,969 | €9,698 | -€270 | -2.7% |
| Other tangible fixed assets | 26 | €9,725 | €13,965 | +€4,240 | +43.6% |
| Current assets | 29/58 | €306,904 | €555,392 | +€248,488 | +81.0% |
| Amounts receivable within one year | 40/41 | €8 | €19,401 | +€19,393 | +242,413% |
| Trade receivables | 40 | €8 | €1,167 | +€1,159 | +14,484% |
| Other amounts receivable | 41 | €0 | €18,234 | +€18,234 | |
| Current investments | 50/53 | €175,000 | €502,973 | +€327,973 | +187% |
| Cash at bank and in hand | 54/58 | €131,896 | €33,018 | -€98,878 | -75.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €390,730 | €626,113 | +€235,383 | +60.2% |
| Equity | 10/15 | €266,122 | €559,322 | +€293,199 | +110% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €253,722 | €546,922 | +€293,199 | +116% |
| Tax-exempt reserves | 132 | €6,316 | €6,316 | = | 0.0% |
| Distributable reserves | 133 | €247,406 | €540,605 | +€293,199 | +119% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €124,608 | €66,792 | -€57,816 | -46.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €124,608 | €66,792 | -€57,816 | -46.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,263 | €6,804 | +€541 | +8.6% |
| Suppliers | 440/4 | €6,263 | €6,804 | +€541 | +8.6% |
| Taxes, remuneration and social security | 45 | €70,086 | €59,988 | -€10,098 | -14.4% |
| Taxes | 450/3 | €59,223 | €50,224 | -€8,999 | -15.2% |
| Remuneration and social security | 454/9 | €10,862 | €9,763 | -€1,099 | -10.1% |
| Other amounts payable | 47/48 | €48,259 | €0 | -€48,259 | -100% |
| Non-recurring operating income | 76A | €8,000 | €0 | -€8,000 | -100% |
| Remuneration, social security and pensions | 62 | €66,475 | €64,695 | -€1,780 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,512 | €19,071 | +€559 | +3.0% |
| Other operating charges | 640/8 | €2,214 | €2,209 | -€5 | -0.2% |
| Non-recurring operating charges | 66A | - | €6,090 | +€6,090 | |
| Gross operating margin | 9900 | €284,423 | €519,048 | +€234,625 | +82.5% |
| Operating profit (loss) | 9901 | €197,221 | €426,983 | +€229,762 | +116% |
| Financial income | 75/76B | €0 | €8,544 | +€8,544 | +85,437,600% |
| Recurring financial income | 75 | €0 | €8,544 | +€8,544 | +85,437,600% |
| Financial charges | 65/66B | €705 | €2,513 | +€1,807 | +256% |
| Recurring financial charges | 65 | €705 | €2,513 | +€1,807 | +256% |
| Profit (loss) for the period before taxes | 9903 | €196,516 | €433,014 | +€236,499 | +120% |
| Income taxes | 67/77 | €63,394 | €139,815 | +€76,421 | +121% |
| Profit (loss) for the period | 9904 | €133,122 | €293,199 | +€160,077 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €133,122 | €293,199 | +€160,077 | +120% |
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 26 October 2026 via checked.be.