Docteur Barbé Roxane: 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 Barbé Roxane
Largest movements
- Cash +€60,783
up €60,783 (+59.1%), from €102,921 to €163,704
mainly Net result for the year (+€78,237) and Other debts (+€76,852)
- Receivables within one year -€12,300
down €12,300 (-85.2%), from €14,441 to €2,141
of which Other amounts receivable: -€6,250
- Tangible fixed assets -€2,420
down €2,420 (-80.0%), from €3,024 to €604
of which Furniture and vehicles: -€1,645
- Other debts +€76,852
up €76,852 (+2,651%), from €2,899 to €79,751
- Profit (loss) carried forward -€11,763
down €11,763 (-12.7%), from €92,445 to €80,682
- Debts after one year -€7,942
down €7,942 (-34.0%), from €23,388 to €15,446
- Tax, wage and social debts -€6,342
down €6,342 (-75.6%), from €8,392 to €2,050
of which Taxes: -€3,842
- Trade debts -€3,404
down €3,404 (-98.6%), from €3,454 to €50
- Gross operating margin +€13,919
up €13,919 (+15.9%), from €87,762 to €101,681
- Taxes -€1,531
down €1,531 (-7.2%), from €21,379 to €19,848
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
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 | €175,440 | €222,921 | +€47,481 | +27.1% |
| Fixed assets | 21/28 | €56,045 | €53,625 | -€2,420 | -4.3% |
| Tangible fixed assets | 22/27 | €3,024 | €604 | -€2,420 | -80.0% |
| Plant, machinery and equipment | 23 | €775 | - | -€775 | |
| Furniture and vehicles | 24 | €2,249 | €604 | -€1,645 | -73.1% |
| Financial fixed assets | 28 | €53,021 | €53,021 | = | 0.0% |
| Current assets | 29/58 | €119,395 | €169,296 | +€49,901 | +41.8% |
| Amounts receivable within one year | 40/41 | €14,441 | €2,141 | -€12,300 | -85.2% |
| Trade receivables | 40 | €6,050 | - | -€6,050 | |
| Other amounts receivable | 41 | €8,391 | €2,141 | -€6,250 | -74.5% |
| Cash at bank and in hand | 54/58 | €102,921 | €163,704 | +€60,783 | +59.1% |
| Deferred charges and accrued income | 490/1 | €2,033 | €3,451 | +€1,418 | +69.7% |
| Total equity and liabilities | 10/49 | €175,440 | €222,921 | +€47,481 | +27.1% |
| Equity | 10/15 | €129,445 | €117,682 | -€11,763 | -9.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,445 | €80,682 | -€11,763 | -12.7% |
| Amounts payable | 17/49 | €45,995 | €105,239 | +€59,244 | +129% |
| Amounts payable after more than one year | 17 | €23,388 | €15,446 | -€7,942 | -34.0% |
| Financial debts | 170/4 | €23,388 | €15,446 | -€7,942 | -34.0% |
| Amounts payable within one year | 42/48 | €22,607 | €89,793 | +€67,186 | +297% |
| Current portion of amounts payable after more than one year | 42 | €7,862 | €7,942 | +€80 | +1.0% |
| Trade debts | 44 | €3,454 | €50 | -€3,404 | -98.6% |
| Suppliers | 440/4 | €3,454 | €50 | -€3,404 | -98.6% |
| Taxes, remuneration and social security | 45 | €8,392 | €2,050 | -€6,342 | -75.6% |
| Taxes | 450/3 | €5,892 | €2,050 | -€3,842 | -65.2% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €2,899 | €79,751 | +€76,852 | +2,651% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,521 | €2,420 | -€101 | -4.0% |
| Other operating charges | 640/8 | €387 | €548 | +€161 | +41.6% |
| Gross operating margin | 9900 | €87,762 | €101,681 | +€13,919 | +15.9% |
| Operating profit (loss) | 9901 | €84,854 | €98,713 | +€13,859 | +16.3% |
| Financial charges | 65/66B | €690 | €628 | -€62 | -9.0% |
| Recurring financial charges | 65 | €690 | €628 | -€62 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €84,164 | €98,085 | +€13,921 | +16.5% |
| Income taxes | 67/77 | €21,379 | €19,848 | -€1,531 | -7.2% |
| Profit (loss) for the period | 9904 | €62,785 | €78,237 | +€15,452 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,785 | €78,237 | +€15,452 | +24.6% |
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 30 October 2026 via checked.be.