DOCTEUR BERNARD ANDRE: 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 BERNARD ANDRE
Largest movements
- Tangible fixed assets -€36,303
down €36,303 (-30.9%), from €117,363 to €81,060
of which Land and buildings: -€32,540
- Cash +€20,418
new in 2025: €20,418
mainly Net result for the year (+€40,947) and Depreciation (+€38,928)
- Receivables within one year +€4,804
up €4,804 (+6.9%), from €69,351 to €74,155
of which Other amounts receivable: +€74,155
- Debts after one year -€35,828
down €35,828 (-36.5%), from €98,226 to €62,398
- Other debts +€19,000
up €19,000 (+307%), from €6,179 to €25,179
- Profit (loss) carried forward +€15,947
up €15,947 (+4.5%), from -€356,609 to -€340,662
- Current portion of long-term debt -€6,034
down €6,034 (-18.7%), from €32,227 to €26,193
- Short-term financial debts -€4,288
no longer reported in 2025 (was €4,288)
- Depreciation -€11,792
down €11,792 (-23.2%), from €50,720 to €38,928
- Gross operating margin +€6,145
up €6,145 (+7.1%), from €86,240 to €92,385
- Financial charges -€4,832
down €4,832 (-44.8%), from €10,774 to €5,942
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 | €190,800 | €179,619 | -€11,181 | -5.9% |
| Fixed assets | 21/28 | €117,495 | €81,192 | -€36,303 | -30.9% |
| Tangible fixed assets | 22/27 | €117,363 | €81,060 | -€36,303 | -30.9% |
| Land and buildings | 22 | €93,216 | €60,676 | -€32,540 | -34.9% |
| Plant, machinery and equipment | 23 | €7,392 | €7,047 | -€345 | -4.7% |
| Furniture and vehicles | 24 | €16,755 | €13,337 | -€3,418 | -20.4% |
| Financial fixed assets | 28 | €132 | €132 | = | 0.0% |
| Current assets | 29/58 | €73,305 | €98,427 | +€25,122 | +34.3% |
| Amounts receivable within one year | 40/41 | €69,351 | €74,155 | +€4,804 | +6.9% |
| Trade receivables | 40 | €69,351 | - | -€69,351 | |
| Other amounts receivable | 41 | - | €74,155 | +€74,155 | |
| Cash at bank and in hand | 54/58 | - | €20,418 | +€20,418 | |
| Deferred charges and accrued income | 490/1 | €3,954 | €3,854 | -€100 | -2.5% |
| Total equity and liabilities | 10/49 | €190,800 | €179,619 | -€11,181 | -5.9% |
| Equity | 10/15 | €43,391 | €59,338 | +€15,947 | +36.8% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€356,609 | -€340,662 | +€15,947 | +4.5% |
| Amounts payable | 17/49 | €147,409 | €120,281 | -€27,128 | -18.4% |
| Amounts payable after more than one year | 17 | €98,226 | €62,398 | -€35,828 | -36.5% |
| Financial debts | 170/4 | €98,226 | €62,398 | -€35,828 | -36.5% |
| Amounts payable within one year | 42/48 | €49,183 | €57,883 | +€8,700 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €32,227 | €26,193 | -€6,034 | -18.7% |
| Financial debts | 43 | €4,288 | - | -€4,288 | |
| Credit institutions | 430/8 | €4,288 | - | -€4,288 | |
| Trade debts | 44 | €6,489 | €6,511 | +€22 | +0.3% |
| Suppliers | 440/4 | €6,489 | €6,511 | +€22 | +0.3% |
| Other amounts payable | 47/48 | €6,179 | €25,179 | +€19,000 | +307% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,720 | €38,928 | -€11,792 | -23.2% |
| Other operating charges | 640/8 | €6,724 | €6,357 | -€367 | -5.5% |
| Gross operating margin | 9900 | €86,240 | €92,385 | +€6,145 | +7.1% |
| Operating profit (loss) | 9901 | €28,796 | €47,100 | +€18,304 | +63.6% |
| Financial charges | 65/66B | €10,774 | €5,942 | -€4,832 | -44.8% |
| Recurring financial charges | 65 | €10,774 | €5,942 | -€4,832 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | €18,022 | €41,158 | +€23,136 | +128% |
| Income taxes | 67/77 | €341 | €211 | -€130 | -38.1% |
| Profit (loss) for the period | 9904 | €17,681 | €40,947 | +€23,266 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €17,681 | €40,947 | +€23,266 | +132% |
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 26 October 2026 via checked.be.