DOCTEUR BENJAMIN GRAYET: what changed
DOCTEUR BENJAMIN GRAYET
Largest movements
- Cash +€271,249
up €271,249 (+86.1%), from €314,970 to €586,219
mainly Other debts (+€478,359) and Net result for the year (+€297,384)
- Receivables within one year +€20,954
up €20,954 (+16.3%), from €128,272 to €149,226
- Tangible fixed assets -€11,786
down €11,786 (-24.0%), from €49,194 to €37,407
- Other debts +€478,359
up €478,359 (+4,641%), from €10,306 to €488,665
- Profit (loss) carried forward -€302,616
down €302,616 (-84.0%), from €360,456 to €57,841
- Tax, wage and social debts +€114,047
up €114,047 (+217%), from €52,583 to €166,630
of which Taxes: +€113,427
- Trade debts -€9,331
down €9,331 (-98.1%), from €9,516 to €185
- Gross operating margin +€67,216
up €67,216 (+19.8%), from €339,674 to €406,890
- Taxes +€13,999
up €13,999 (+17.1%), from €81,997 to €95,996
- Depreciation +€5,001
up €5,001 (+65.1%), from €7,684 to €12,685
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €494,127 | €774,639 | +€280,512 | +56.8% |
| Fixed assets | 21/28 | €49,264 | €37,477 | -€11,786 | -23.9% |
| Tangible fixed assets | 22/27 | €49,194 | €37,407 | -€11,786 | -24.0% |
| Furniture and vehicles | 24 | €49,194 | €37,407 | -€11,786 | -24.0% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €444,864 | €737,162 | +€292,298 | +65.7% |
| Amounts receivable within one year | 40/41 | €128,272 | €149,226 | +€20,954 | +16.3% |
| Trade receivables | 40 | €128,272 | €149,226 | +€20,954 | +16.3% |
| Cash at bank and in hand | 54/58 | €314,970 | €586,219 | +€271,249 | +86.1% |
| Deferred charges and accrued income | 490/1 | €1,622 | €1,717 | +€95 | +5.9% |
| Total equity and liabilities | 10/49 | €494,127 | €774,639 | +€280,512 | +56.8% |
| Equity | 10/15 | €421,671 | €119,056 | -€302,616 | -71.8% |
| Contributions | 10/11 | €55,650 | €55,650 | = | 0.0% |
| Reserves | 13 | €5,565 | €5,565 | = | 0.0% |
| Distributable reserves | 133 | €5,565 | €5,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | €360,456 | €57,841 | -€302,616 | -84.0% |
| Amounts payable | 17/49 | €72,456 | €655,584 | +€583,128 | +805% |
| Amounts payable within one year | 42/48 | €72,405 | €655,480 | +€583,075 | +805% |
| Trade debts | 44 | €9,516 | €185 | -€9,331 | -98.1% |
| Suppliers | 440/4 | €9,516 | €185 | -€9,331 | -98.1% |
| Taxes, remuneration and social security | 45 | €52,583 | €166,630 | +€114,047 | +217% |
| Taxes | 450/3 | €46,763 | €160,190 | +€113,427 | +243% |
| Remuneration and social security | 454/9 | €5,820 | €6,440 | +€620 | +10.7% |
| Other amounts payable | 47/48 | €10,306 | €488,665 | +€478,359 | +4,641% |
| Accrued charges and deferred income | 492/3 | €51 | €104 | +€53 | +105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,684 | €12,685 | +€5,001 | +65.1% |
| Other operating charges | 640/8 | €1,102 | €1,027 | -€75 | -6.8% |
| Gross operating margin | 9900 | €339,674 | €406,890 | +€67,216 | +19.8% |
| Operating profit (loss) | 9901 | €330,888 | €393,178 | +€62,290 | +18.8% |
| Financial income | 75/76B | €344 | €543 | +€199 | +58.0% |
| Recurring financial income | 75 | €344 | €543 | +€199 | +58.0% |
| Financial charges | 65/66B | €191 | €342 | +€151 | +79.2% |
| Recurring financial charges | 65 | €191 | €342 | +€151 | +79.2% |
| Profit (loss) for the period before taxes | 9903 | €331,041 | €393,380 | +€62,338 | +18.8% |
| Income taxes | 67/77 | €81,997 | €95,996 | +€13,999 | +17.1% |
| Profit (loss) for the period | 9904 | €249,045 | €297,384 | +€48,340 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €249,045 | €297,384 | +€48,340 | +19.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.