DOKTER UT: what changed
Two fiscal 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.
DOKTER UT
Largest movements
- Receivables within one year +€65,209
up €65,209 (+154.4%), from €42,233 to €107,442
of which Other amounts receivable: +€65,218
- Cash +€33,414
up €33,414 (+66.6%), from €50,157 to €83,570
mainly Net result for the year (+€86,540) and Depreciation (+€12,641)
- Tangible fixed assets -€2,590
down €2,590 (-5.4%), from €47,614 to €45,024
of which Furniture and vehicles: -€4,100
- Reserves +€86,540
up €86,540 (+263.8%), from €32,799 to €119,339
- Tax, wage and social debts +€12,025
up €12,025 (+138.3%), from €8,695 to €20,720
of which Taxes: +€11,993
- Debts after one year -€4,122
down €4,122 (-33.9%), from €12,165 to €8,043
- Other debts +€3,597
up €3,597 (+4.2%), from €86,224 to €89,821
- Gross operating margin +€76,422
up €76,422 (+99.9%), from €76,536 to €152,958
- Taxes +€16,095
up €16,095 (+191.6%), from €8,399 to €24,493
- Depreciation +€2,754
up €2,754 (+27.9%), from €9,887 to €12,641
- Staff costs +€2,051
up €2,051 (+7.2%), from €28,304 to €30,355
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.
Cash bridge derived
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 | €150,380 | €248,762 | +€98,382 | +65.4% |
| Fixed assets | 21/28 | €47,614 | €45,024 | -€2,590 | -5.4% |
| Tangible fixed assets | 22/27 | €47,614 | €45,024 | -€2,590 | -5.4% |
| Land and buildings | 22 | €18,231 | €20,884 | +€2,653 | +14.6% |
| Plant, machinery and equipment | 23 | €13,986 | €12,843 | -€1,143 | -8.2% |
| Furniture and vehicles | 24 | €15,397 | €11,297 | -€4,100 | -26.6% |
| Current assets | 29/58 | €102,766 | €203,738 | +€100,972 | +98.3% |
| Amounts receivable within one year | 40/41 | €42,233 | €107,442 | +€65,209 | +154.4% |
| Trade receivables | 40 | €22 | €13 | -€9 | -40.6% |
| Other amounts receivable | 41 | €42,211 | €107,429 | +€65,218 | +154.5% |
| Cash at bank and in hand | 54/58 | €50,157 | €83,570 | +€33,414 | +66.6% |
| Deferred charges and accrued income | 490/1 | €10,376 | €12,726 | +€2,350 | +22.6% |
| Total equity and liabilities | 10/49 | €150,380 | €248,762 | +€98,382 | +65.4% |
| Equity | 10/15 | €37,799 | €124,339 | +€86,540 | +228.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,799 | €119,339 | +€86,540 | +263.8% |
| Distributable reserves | 133 | €32,799 | €119,339 | +€86,540 | +263.8% |
| Amounts payable | 17/49 | €112,580 | €124,423 | +€11,843 | +10.5% |
| Amounts payable after more than one year | 17 | €12,165 | €8,043 | -€4,122 | -33.9% |
| Financial debts | 170/4 | €12,165 | €8,043 | -€4,122 | -33.9% |
| Amounts payable within one year | 42/48 | €100,281 | €116,358 | +€16,077 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | €3,945 | €4,122 | +€177 | +4.5% |
| Trade debts | 44 | €1,416 | €1,694 | +€278 | +19.6% |
| Suppliers | 440/4 | €1,416 | €1,694 | +€278 | +19.6% |
| Taxes, remuneration and social security | 45 | €8,695 | €20,720 | +€12,025 | +138.3% |
| Taxes | 450/3 | €5,310 | €17,303 | +€11,993 | +225.9% |
| Remuneration and social security | 454/9 | €3,385 | €3,417 | +€32 | +0.9% |
| Other amounts payable | 47/48 | €86,224 | €89,821 | +€3,597 | +4.2% |
| Accrued charges and deferred income | 492/3 | €134 | €22 | -€112 | -83.3% |
| Remuneration, social security and pensions | 62 | €28,304 | €30,355 | +€2,051 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,887 | €12,641 | +€2,754 | +27.9% |
| Other operating charges | 640/8 | €910 | €128 | -€782 | -86.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €76,536 | €152,958 | +€76,422 | +99.9% |
| Operating profit (loss) | 9901 | €37,435 | €109,834 | +€72,399 | +193.4% |
| Financial income | 75/76B | €2,563 | €3,766 | +€1,203 | +46.9% |
| Recurring financial income | 75 | €2,563 | €3,766 | +€1,203 | +46.9% |
| Financial charges | 65/66B | €3,366 | €2,567 | -€799 | -23.7% |
| Recurring financial charges | 65 | €3,366 | €2,567 | -€799 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €36,632 | €111,033 | +€74,401 | +203.1% |
| Income taxes | 67/77 | €8,399 | €24,493 | +€16,095 | +191.6% |
| Profit (loss) for the period | 9904 | €28,234 | €86,540 | +€58,306 | +206.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,234 | €86,540 | +€58,306 | +206.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.