DOCTEUR ABOUD: 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 ABOUD
Largest movements
- Cash +€76,062
up €76,062 (+309.2%), from €24,598 to €100,660
mainly Net result for the year (+€119,746) and Tax, wage and social debts (+€24,666)
- Tangible fixed assets +€14,236
up €14,236 (+7.3%), from €195,294 to €209,529
- Intangible fixed assets -€8,500
down €8,500 (-11.8%), from €71,889 to €63,389
- Profit (loss) carried forward +€119,746
up €119,746 (+235.4%), from €50,865 to €170,610
- Other debts -€48,253
down €48,253 (-99.0%), from €48,753 to €500
- Tax, wage and social debts +€24,666
up €24,666 (+77.7%), from €31,737 to €56,403
of which Taxes: +€22,309
- Debts after one year -€9,750
down €9,750 (-6.3%), from €153,589 to €143,839
- Trade debts -€5,775
down €5,775 (-82.1%), from €7,032 to €1,257
- Gross operating margin +€53,648
up €53,648 (+34.3%), from €156,297 to €209,945
- Staff costs +€19,088
new in 2025: €19,088
- Taxes +€13,060
up €13,060 (+43.2%), from €30,237 to €43,297
- Other operating charges -€2,343
down €2,343 (-49.9%), from €4,692 to €2,348
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 | €307,581 | €388,559 | +€80,978 | +26.3% |
| Formation expenses | 20 | €1,564 | €1,116 | -€448 | -28.6% |
| Fixed assets | 21/28 | €267,183 | €272,918 | +€5,736 | +2.1% |
| Intangible fixed assets | 21 | €71,889 | €63,389 | -€8,500 | -11.8% |
| Tangible fixed assets | 22/27 | €195,294 | €209,529 | +€14,236 | +7.3% |
| Land and buildings | 22 | €195,294 | €209,529 | +€14,236 | +7.3% |
| Current assets | 29/58 | €38,834 | €114,524 | +€75,690 | +194.9% |
| Amounts receivable within one year | 40/41 | €410 | €1,648 | +€1,238 | +301.9% |
| Trade receivables | 40 | €410 | - | -€410 | |
| Other amounts receivable | 41 | - | €1,648 | +€1,648 | |
| Cash at bank and in hand | 54/58 | €24,598 | €100,660 | +€76,062 | +309.2% |
| Deferred charges and accrued income | 490/1 | €13,826 | €12,217 | -€1,610 | -11.6% |
| Total equity and liabilities | 10/49 | €307,581 | €388,559 | +€80,978 | +26.3% |
| Equity | 10/15 | €57,065 | €176,810 | +€119,746 | +209.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,865 | €170,610 | +€119,746 | +235.4% |
| Amounts payable | 17/49 | €250,517 | €211,748 | -€38,768 | -15.5% |
| Amounts payable after more than one year | 17 | €153,589 | €143,839 | -€9,750 | -6.3% |
| Financial debts | 170/4 | €153,589 | €143,839 | -€9,750 | -6.3% |
| Amounts payable within one year | 42/48 | €96,928 | €67,910 | -€29,018 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €9,406 | €9,750 | +€344 | +3.7% |
| Trade debts | 44 | €7,032 | €1,257 | -€5,775 | -82.1% |
| Suppliers | 440/4 | €7,032 | €1,257 | -€5,775 | -82.1% |
| Taxes, remuneration and social security | 45 | €31,737 | €56,403 | +€24,666 | +77.7% |
| Taxes | 450/3 | €31,737 | €54,046 | +€22,309 | +70.3% |
| Remuneration and social security | 454/9 | - | €2,357 | +€2,357 | |
| Other amounts payable | 47/48 | €48,753 | €500 | -€48,253 | -99.0% |
| Remuneration, social security and pensions | 62 | - | €19,088 | +€19,088 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,241 | €16,262 | +€1,022 | +6.7% |
| Other operating charges | 640/8 | €4,692 | €2,348 | -€2,343 | -49.9% |
| Gross operating margin | 9900 | €156,297 | €209,945 | +€53,648 | +34.3% |
| Operating profit (loss) | 9901 | €136,364 | €172,246 | +€35,882 | +26.3% |
| Financial income | 75/76B | €18 | €48 | +€29 | +161.5% |
| Recurring financial income | 75 | €18 | €48 | +€29 | +161.5% |
| Financial charges | 65/66B | €10,281 | €9,251 | -€1,030 | -10.0% |
| Recurring financial charges | 65 | €10,281 | €9,251 | -€1,030 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €126,101 | €163,043 | +€36,942 | +29.3% |
| Income taxes | 67/77 | €30,237 | €43,297 | +€13,060 | +43.2% |
| Profit (loss) for the period | 9904 | €95,865 | €119,746 | +€23,881 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €95,865 | €119,746 | +€23,881 | +24.9% |
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 12 October 2026 via checked.be.