Docteur Benoit MARTIN: what changed
Docteur Benoit MARTIN
Largest movements
- Deferred charges and accrued income -€5,819
down €5,819 (-34.8%), from €16,704 to €10,885
- Tangible fixed assets -€4,715
down €4,715 (-23.8%), from €19,819 to €15,104
of which Furniture and vehicles: -€4,515
- Other debts -€7,550
down €7,550 (-16.5%), from €45,800 to €38,250
- Debts after one year -€5,650
down €5,650 (-40.3%), from €14,012 to €8,362
- Tax, wage and social debts +€1,919
up €1,919 (+19.9%), from €9,670 to €11,589
- Trade debts +€825
up €825 (+38.0%), from €2,172 to €2,996
- Gross operating margin -€9,146
down €9,146 (-13.3%), from €68,815 to €59,669
- Taxes -€2,514
down €2,514 (-14.0%), from €17,943 to €15,428
- Depreciation +€1,449
up €1,449 (+44.4%), from €3,266 to €4,715
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 | €79,609 | €68,893 | -€10,716 | -13.5% |
| Fixed assets | 21/28 | €19,819 | €15,104 | -€4,715 | -23.8% |
| Tangible fixed assets | 22/27 | €19,819 | €15,104 | -€4,715 | -23.8% |
| Furniture and vehicles | 24 | €19,618 | €15,104 | -€4,515 | -23.0% |
| Other tangible fixed assets | 26 | €200 | - | -€200 | |
| Current assets | 29/58 | €59,791 | €53,790 | -€6,001 | -10.0% |
| Amounts receivable within one year | 40/41 | €538 | €118 | -€421 | -78.2% |
| Other amounts receivable | 41 | €538 | €118 | -€421 | -78.2% |
| Cash at bank and in hand | 54/58 | €42,548 | €42,787 | +€239 | +0.6% |
| Deferred charges and accrued income | 490/1 | €16,704 | €10,885 | -€5,819 | -34.8% |
| Total equity and liabilities | 10/49 | €79,609 | €68,893 | -€10,716 | -13.5% |
| Equity | 10/15 | €2,506 | €2,045 | -€461 | -18.4% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €646 | €185 | -€461 | -71.3% |
| Amounts payable | 17/49 | €77,104 | €66,848 | -€10,256 | -13.3% |
| Amounts payable after more than one year | 17 | €14,012 | €8,362 | -€5,650 | -40.3% |
| Financial debts | 170/4 | €14,012 | €8,362 | -€5,650 | -40.3% |
| Amounts payable within one year | 42/48 | €63,091 | €58,486 | -€4,605 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €5,450 | €5,650 | +€201 | +3.7% |
| Trade debts | 44 | €2,172 | €2,996 | +€825 | +38.0% |
| Suppliers | 440/4 | €2,172 | €2,996 | +€825 | +38.0% |
| Taxes, remuneration and social security | 45 | €9,670 | €11,589 | +€1,919 | +19.9% |
| Taxes | 450/3 | €9,670 | €11,589 | +€1,919 | +19.9% |
| Other amounts payable | 47/48 | €45,800 | €38,250 | -€7,550 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,266 | €4,715 | +€1,449 | +44.4% |
| Other operating charges | 640/8 | €1,052 | €1,010 | -€42 | -4.0% |
| Gross operating margin | 9900 | €68,815 | €59,669 | -€9,146 | -13.3% |
| Operating profit (loss) | 9901 | €64,497 | €53,944 | -€10,554 | -16.4% |
| Financial charges | 65/66B | €742 | €726 | -€16 | -2.2% |
| Recurring financial charges | 65 | €742 | €726 | -€16 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €63,755 | €53,218 | -€10,537 | -16.5% |
| Income taxes | 67/77 | €17,943 | €15,428 | -€2,514 | -14.0% |
| Profit (loss) for the period | 9904 | €45,812 | €37,789 | -€8,023 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,812 | €37,789 | -€8,023 | -17.5% |
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 4 November 2026 via checked.be.