DOCTEUR ANDRE LAMBERT: 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 ANDRE LAMBERT
Largest movements
- Cash +€101,929
up €101,929 (+162.2%), from €62,835 to €164,763
mainly Net result for the year (+€176,651) and Receivables after one year (+€34,304)
- Current investments +€38,780
up €38,780 (+6.1%), from €635,001 to €673,781
- Receivables after one year -€34,304
down €34,304 (-18.0%), from €190,917 to €156,613
- Deferred charges and accrued income -€16,076
down €16,076 (-49.2%), from €32,644 to €16,567
- Reserves +€118,690
up €118,690 (+14.2%), from €833,243 to €951,933
- Tax, wage and social debts -€22,474
down €22,474 (-86.6%), from €25,959 to €3,486
- Gross operating margin -€34,205
down €34,205 (-13.0%), from €262,842 to €228,637
- Financial income +€20,824
up €20,824 (+217.1%), from €9,590 to €30,415
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 | €955,281 | €1,054,512 | +€99,231 | +10.4% |
| Fixed assets | 21/28 | €5,879 | €6,446 | +€568 | +9.7% |
| Tangible fixed assets | 22/27 | €5,879 | €6,446 | +€568 | +9.7% |
| Furniture and vehicles | 24 | - | €1,210 | +€1,210 | |
| Other tangible fixed assets | 26 | €5,879 | €5,237 | -€642 | -10.9% |
| Current assets | 29/58 | €949,403 | €1,048,066 | +€98,663 | +10.4% |
| Amounts receivable after more than one year | 29 | €190,917 | €156,613 | -€34,304 | -18.0% |
| Other amounts receivable | 291 | €190,917 | €156,613 | -€34,304 | -18.0% |
| Amounts receivable within one year | 40/41 | €28,006 | €36,341 | +€8,334 | +29.8% |
| Trade receivables | 40 | €13,335 | €14,849 | +€1,513 | +11.3% |
| Other amounts receivable | 41 | €14,671 | €21,492 | +€6,821 | +46.5% |
| Current investments | 50/53 | €635,001 | €673,781 | +€38,780 | +6.1% |
| Cash at bank and in hand | 54/58 | €62,835 | €164,763 | +€101,929 | +162.2% |
| Deferred charges and accrued income | 490/1 | €32,644 | €16,567 | -€16,076 | -49.2% |
| Total equity and liabilities | 10/49 | €955,281 | €1,054,512 | +€99,231 | +10.4% |
| Equity | 10/15 | €853,592 | €972,334 | +€118,741 | +13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €833,243 | €951,933 | +€118,690 | +14.2% |
| Distributable reserves | 133 | €833,243 | €951,933 | +€118,690 | +14.2% |
| Profit (loss) carried forward | 14 | €1,749 | €1,800 | +€51 | +2.9% |
| Amounts payable | 17/49 | €101,689 | €82,178 | -€19,511 | -19.2% |
| Amounts payable within one year | 42/48 | €101,689 | €82,166 | -€19,523 | -19.2% |
| Financial debts | 43 | €15,402 | €15,040 | -€362 | -2.4% |
| Credit institutions | 430/8 | €15,402 | €15,040 | -€362 | -2.4% |
| Trade debts | 44 | €8,301 | €5,178 | -€3,123 | -37.6% |
| Suppliers | 440/4 | €8,301 | €5,178 | -€3,123 | -37.6% |
| Advances received on contracts in progress | 46 | €2,821 | - | -€2,821 | |
| Taxes, remuneration and social security | 45 | €25,959 | €3,486 | -€22,474 | -86.6% |
| Taxes | 450/3 | €25,959 | €3,486 | -€22,474 | -86.6% |
| Other amounts payable | 47/48 | €49,206 | €58,462 | +€9,256 | +18.8% |
| Accrued charges and deferred income | 492/3 | - | €12 | +€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €542 | €798 | +€256 | +47.2% |
| Other operating charges | 640/8 | €906 | €1,197 | +€292 | +32.2% |
| Gross operating margin | 9900 | €262,842 | €228,637 | -€34,205 | -13.0% |
| Operating profit (loss) | 9901 | €261,395 | €226,642 | -€34,753 | -13.3% |
| Financial income | 75/76B | €9,590 | €30,415 | +€20,824 | +217.1% |
| Recurring financial income | 75 | €9,590 | €30,415 | +€20,824 | +217.1% |
| Financial charges | 65/66B | €4,612 | €3,442 | -€1,170 | -25.4% |
| Recurring financial charges | 65 | €4,612 | €3,442 | -€1,170 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €266,373 | €253,615 | -€12,758 | -4.8% |
| Income taxes | 67/77 | €78,019 | €76,963 | -€1,056 | -1.4% |
| Profit (loss) for the period | 9904 | €188,353 | €176,651 | -€11,702 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €188,353 | €176,651 | -€11,702 | -6.2% |
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 10 October 2026 via checked.be.