CABINET DOCTEUR MINET: 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.
CABINET DOCTEUR MINET
Largest movements
- Current investments -€100,000
no longer reported in 2024 (was €100,000)
- Receivables within one year +€40,158
up €40,158 (+76.3%), from €52,623 to €92,781
of which Other amounts receivable: +€50,158
- Tangible fixed assets +€37,144
up €37,144 (+18.1%), from €205,116 to €242,259
of which Furniture and vehicles: +€54,941
- Cash +€27,969
up €27,969 (+18.5%), from €151,276 to €179,245
mainly Net result for the year (+€281,757) and Current investments (+€100,000)
- Tax, wage and social debts -€53,435
down €53,435 (-95.2%), from €56,114 to €2,680
of which Taxes: -€49,500
- Debts after one year +€46,668
up €46,668 (+141.9%), from €32,898 to €79,566
- Current portion of long-term debt -€12,305
down €12,305 (-25.1%), from €49,016 to €36,711
- Other debts +€10,592
up €10,592 (+4.0%), from €264,408 to €275,000
- Profit (loss) carried forward +€6,757
up €6,757 (+7.2%), from €94,262 to €101,020
- Turnover +€53,661
up €53,661 (+6.7%), from €797,289 to €850,950
- Purchases and services +€44,473
up €44,473 (+15.9%), from €279,042 to €323,515
- Other operating charges -€16,862
down €16,862 (-54.9%), from €30,720 to €13,858
- Gross operating margin +€15,931
up €15,931 (+3.1%), from €518,247 to €534,177
- Taxes -€9,533
down €9,533 (-8.4%), from €113,211 to €103,677
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €521,791 | €526,506 | +€4,715 | +0.9% |
| Fixed assets | 21/28 | €208,330 | €245,474 | +€37,144 | +17.8% |
| Tangible fixed assets | 22/27 | €205,116 | €242,259 | +€37,144 | +18.1% |
| Furniture and vehicles | 24 | €128,276 | €183,217 | +€54,941 | +42.8% |
| Other tangible fixed assets | 26 | €76,839 | €59,042 | -€17,797 | -23.2% |
| Financial fixed assets | 28 | €3,215 | €3,215 | = | 0.0% |
| Current assets | 29/58 | €313,461 | €281,032 | -€32,429 | -10.3% |
| Amounts receivable within one year | 40/41 | €52,623 | €92,781 | +€40,158 | +76.3% |
| Trade receivables | 40 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 41 | €42,623 | €92,781 | +€50,158 | +117.7% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €151,276 | €179,245 | +€27,969 | +18.5% |
| Deferred charges and accrued income | 490/1 | €9,562 | €9,006 | -€556 | -5.8% |
| Total equity and liabilities | 10/49 | €521,791 | €526,506 | +€4,715 | +0.9% |
| Equity | 10/15 | €114,722 | €121,480 | +€6,757 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €94,262 | €101,020 | +€6,757 | +7.2% |
| Amounts payable | 17/49 | €407,069 | €405,026 | -€2,043 | -0.5% |
| Amounts payable after more than one year | 17 | €32,898 | €79,566 | +€46,668 | +141.9% |
| Financial debts | 170/4 | €32,898 | €79,566 | +€46,668 | +141.9% |
| Amounts payable within one year | 42/48 | €374,171 | €325,461 | -€48,711 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €49,016 | €36,711 | -€12,305 | -25.1% |
| Trade debts | 44 | €4,632 | €11,070 | +€6,437 | +139.0% |
| Suppliers | 440/4 | €4,632 | €11,070 | +€6,437 | +139.0% |
| Taxes, remuneration and social security | 45 | €56,114 | €2,680 | -€53,435 | -95.2% |
| Taxes | 450/3 | €49,500 | - | -€49,500 | |
| Remuneration and social security | 454/9 | €6,614 | €2,680 | -€3,935 | -59.5% |
| Other amounts payable | 47/48 | €264,408 | €275,000 | +€10,592 | +4.0% |
| Turnover | 70 | €797,289 | €850,950 | +€53,661 | +6.7% |
| Non-recurring operating income | 76A | - | €6,741 | +€6,741 | |
| Goods, raw materials, services and sundry goods | 60/61 | €279,042 | €323,515 | +€44,473 | +15.9% |
| Remuneration, social security and pensions | 62 | €52,459 | €51,362 | -€1,097 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,415 | €62,519 | +€4,104 | +7.0% |
| Other operating charges | 640/8 | €30,720 | €13,858 | -€16,862 | -54.9% |
| Non-recurring operating charges | 66A | - | €17,226 | +€17,226 | |
| Gross operating margin | 9900 | €518,247 | €534,177 | +€15,931 | +3.1% |
| Operating profit (loss) | 9901 | €376,652 | €389,213 | +€12,560 | +3.3% |
| Financial income | 75/76B | €395 | €2,708 | +€2,313 | +585.4% |
| Recurring financial income | 75 | €395 | €2,708 | +€2,313 | +585.4% |
| Financial charges | 65/66B | €4,548 | €6,486 | +€1,937 | +42.6% |
| Recurring financial charges | 65 | €4,548 | €6,486 | +€1,937 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | €372,499 | €385,435 | +€12,936 | +3.5% |
| Income taxes | 67/77 | €113,211 | €103,677 | -€9,533 | -8.4% |
| Profit (loss) for the period | 9904 | €259,288 | €281,757 | +€22,469 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €259,288 | €281,757 | +€22,469 | +8.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.