Docteur B: 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.
Docteur B
Largest movements
- Tangible fixed assets +€389,271
up €389,271 (+31540.3%), from €1,234 to €390,505
of which Land and buildings: +€389,733
- Receivables within one year +€37,254
up €37,254 (+75.7%), from €49,235 to €86,489
- Cash -€35,586
down €35,586 (-54.2%), from €65,598 to €30,012
mainly Investment in fixed assets (net) (-€395,000) and Receivables within one year (-€37,254)
- Deferred charges and accrued income +€22,746
up €22,746 (+56.0%), from €40,651 to €63,397
- Debts after one year +€361,049
new in 2025: €361,049
- Profit (loss) carried forward +€50,065
up €50,065 (+3001.7%), from €1,668 to €51,732
- Current portion of long-term debt +€30,674
new in 2025: €30,674
- Tax, wage and social debts -€25,996
down €25,996 (-58.2%), from €44,681 to €18,685
of which Taxes: -€28,717
- Gross operating margin -€65,138
down €65,138 (-39.0%), from €166,963 to €101,826
- Purchases and services +€50,061
up €50,061 (+37.9%), from €132,119 to €182,180
- Taxes -€28,717
down €28,717 (-66.2%), from €43,361 to €14,644
- Turnover -€16,308
down €16,308 (-5.5%), from €299,082 to €282,774
- Financial charges +€7,881
up €7,881 (+19450.2%), from €41 to €7,922
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 | €156,718 | €570,403 | +€413,685 | +264.0% |
| Fixed assets | 21/28 | €1,234 | €390,505 | +€389,271 | +31540.3% |
| Tangible fixed assets | 22/27 | €1,234 | €390,505 | +€389,271 | +31540.3% |
| Land and buildings | 22 | - | €389,733 | +€389,733 | |
| Plant, machinery and equipment | 23 | €1,234 | €771 | -€463 | -37.5% |
| Current assets | 29/58 | €155,484 | €179,898 | +€24,414 | +15.7% |
| Amounts receivable within one year | 40/41 | €49,235 | €86,489 | +€37,254 | +75.7% |
| Other amounts receivable | 41 | €49,235 | €86,489 | +€37,254 | +75.7% |
| Cash at bank and in hand | 54/58 | €65,598 | €30,012 | -€35,586 | -54.2% |
| Deferred charges and accrued income | 490/1 | €40,651 | €63,397 | +€22,746 | +56.0% |
| Total equity and liabilities | 10/49 | €156,718 | €570,403 | +€413,685 | +264.0% |
| Equity | 10/15 | €103,668 | €153,732 | +€50,065 | +48.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,668 | €51,732 | +€50,065 | +3001.7% |
| Amounts payable | 17/49 | €53,050 | €416,671 | +€363,620 | +685.4% |
| Amounts payable after more than one year | 17 | - | €361,049 | +€361,049 | |
| Financial debts | 170/4 | - | €361,049 | +€361,049 | |
| Amounts payable within one year | 42/48 | €53,050 | €55,621 | +€2,571 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | - | €30,674 | +€30,674 | |
| Trade debts | 44 | €8,369 | €6,262 | -€2,107 | -25.2% |
| Suppliers | 440/4 | €8,369 | €6,262 | -€2,107 | -25.2% |
| Taxes, remuneration and social security | 45 | €44,681 | €18,685 | -€25,996 | -58.2% |
| Taxes | 450/3 | €43,361 | €14,644 | -€28,717 | -66.2% |
| Remuneration and social security | 454/9 | €1,320 | €4,041 | +€2,721 | +206.0% |
| Turnover | 70 | €299,082 | €282,774 | -€16,308 | -5.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €132,119 | €182,180 | +€50,061 | +37.9% |
| Remuneration, social security and pensions | 62 | €23,041 | €22,516 | -€525 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €154 | €5,729 | +€5,575 | +3613.9% |
| Other operating charges | 640/8 | - | €949 | +€949 | |
| Gross operating margin | 9900 | €166,963 | €101,826 | -€65,138 | -39.0% |
| Operating profit (loss) | 9901 | €143,768 | €72,631 | -€71,137 | -49.5% |
| Financial income | 75/76B | €1,301 | - | -€1,301 | |
| Recurring financial income | 75 | €1,301 | - | -€1,301 | |
| Financial charges | 65/66B | €41 | €7,922 | +€7,881 | +19450.2% |
| Recurring financial charges | 65 | €41 | €7,922 | +€7,881 | +19450.2% |
| Profit (loss) for the period before taxes | 9903 | €145,029 | €64,709 | -€80,320 | -55.4% |
| Income taxes | 67/77 | €43,361 | €14,644 | -€28,717 | -66.2% |
| Profit (loss) for the period | 9904 | €101,668 | €50,065 | -€51,603 | -50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €101,668 | €50,065 | -€51,603 | -50.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.