DOCTEUR ABBOUD: 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.
DOCTEUR ABBOUD
Largest movements
- Cash -€202,301
down €202,301 (-77.2%), from €261,978 to €59,677
- Tangible fixed assets -€139,425
down €139,425 (-57.3%), from €243,479 to €104,054
of which Furniture and vehicles: -€97,323
- Receivables within one year -€70,959
down €70,959 (-38.6%), from €183,641 to €112,682
of which Other amounts receivable: -€73,869
- Current investments +€70,000
new in 2025: €70,000
- Other debts -€150,201
down €150,201 (-53.3%), from €281,918 to €131,717
- Trade debts -€138,874
down €138,874 (-94.1%), from €147,593 to €8,719
- Profit (loss) carried forward -€50,905
down €50,905 (-49.1%), from €103,573 to €52,668
- Tax, wage and social debts +€12,664
up €12,664 (+174%), from €7,272 to €19,936
- Current portion of long-term debt -€11,898
no longer reported in 2025 (was €11,898)
- Gross operating margin -€185,957
down €185,957 (-63.6%), from €292,303 to €106,346
- Depreciation +€26,352
up €26,352 (+23.5%), from €112,267 to €138,619
- Financial charges +€5,677
up €5,677 (+101%), from €5,611 to €11,287
- Other operating charges +€5,476
up €5,476 (+215%), from €2,552 to €8,028
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €739,324 | €395,107 | -€344,217 | -46.6% |
| Fixed assets | 21/28 | €256,179 | €116,754 | -€139,425 | -54.4% |
| Tangible fixed assets | 22/27 | €243,479 | €104,054 | -€139,425 | -57.3% |
| Plant, machinery and equipment | 23 | €53,353 | €17,976 | -€35,377 | -66.3% |
| Furniture and vehicles | 24 | €165,324 | €68,000 | -€97,323 | -58.9% |
| Other tangible fixed assets | 26 | €24,801 | €18,077 | -€6,724 | -27.1% |
| Financial fixed assets | 28 | €12,700 | €12,700 | = | 0.0% |
| Current assets | 29/58 | €483,145 | €278,353 | -€204,792 | -42.4% |
| Stocks and contracts in progress | 3 | €32,400 | €33,070 | +€670 | +2.1% |
| Stocks | 30/36 | €32,400 | €33,070 | +€670 | +2.1% |
| Amounts receivable within one year | 40/41 | €183,641 | €112,682 | -€70,959 | -38.6% |
| Trade receivables | 40 | €43,427 | €46,337 | +€2,910 | +6.7% |
| Other amounts receivable | 41 | €140,215 | €66,346 | -€73,869 | -52.7% |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €261,978 | €59,677 | -€202,301 | -77.2% |
| Deferred charges and accrued income | 490/1 | €5,126 | €2,924 | -€2,202 | -43.0% |
| Total equity and liabilities | 10/49 | €739,324 | €395,107 | -€344,217 | -46.6% |
| Equity | 10/15 | €168,573 | €117,668 | -€50,905 | -30.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,573 | €52,668 | -€50,905 | -49.1% |
| Amounts payable | 17/49 | €570,751 | €277,439 | -€293,312 | -51.4% |
| Amounts payable after more than one year | 17 | €112,355 | €116,594 | +€4,239 | +3.8% |
| Other amounts payable | 178/9 | €112,355 | €116,594 | +€4,239 | +3.8% |
| Amounts payable within one year | 42/48 | €448,681 | €160,372 | -€288,309 | -64.3% |
| Current portion of amounts payable after more than one year | 42 | €11,898 | - | -€11,898 | |
| Trade debts | 44 | €147,593 | €8,719 | -€138,874 | -94.1% |
| Suppliers | 440/4 | €147,593 | €8,719 | -€138,874 | -94.1% |
| Taxes, remuneration and social security | 45 | €7,272 | €19,936 | +€12,664 | +174% |
| Taxes | 450/3 | €7,272 | €19,936 | +€12,664 | +174% |
| Other amounts payable | 47/48 | €281,918 | €131,717 | -€150,201 | -53.3% |
| Accrued charges and deferred income | 492/3 | €9,714 | €472 | -€9,242 | -95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,267 | €138,619 | +€26,352 | +23.5% |
| Other operating charges | 640/8 | €2,552 | €8,028 | +€5,476 | +215% |
| Gross operating margin | 9900 | €292,303 | €106,346 | -€185,957 | -63.6% |
| Operating profit (loss) | 9901 | €177,483 | -€40,301 | -€217,785 | |
| Financial income | 75/76B | €4,218 | €2,931 | -€1,286 | -30.5% |
| Recurring financial income | 75 | €4,218 | €2,931 | -€1,286 | -30.5% |
| Financial charges | 65/66B | €5,611 | €11,287 | +€5,677 | +101% |
| Recurring financial charges | 65 | €5,611 | €11,287 | +€5,677 | +101% |
| Profit (loss) for the period before taxes | 9903 | €176,090 | -€48,657 | -€224,748 | |
| Income taxes | 67/77 | €1,916 | €2,247 | +€332 | +17.3% |
| Profit (loss) for the period | 9904 | €174,175 | -€50,905 | -€225,079 | |
| Profit (loss) for the period to be appropriated | 9905 | €174,175 | -€50,905 | -€225,079 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.