DOCTEUR BERNIER Michaël: 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 BERNIER Michaël
Largest movements
- Receivables within one year +€17,247
up €17,247 (+15.7%), from €110,055 to €127,301
of which Trade receivables: +€12,325
- Tangible fixed assets +€8,805
up €8,805 (+112%), from €7,862 to €16,666
of which Furniture and vehicles: +€5,338
- Cash +€6,355
up €6,355 (+4.2%), from €149,534 to €155,888
mainly Net result for the year (+€41,821) and Tax, wage and social debts (+€20,531)
- Tax, wage and social debts +€20,531
up €20,531 (+63.7%), from €32,252 to €52,783
- Trade debts +€7,304
up €7,304 (+273%), from €2,677 to €9,982
- Profit (loss) carried forward +€4,570
up €4,570 (+2.0%), from €224,284 to €228,854
- Gross operating margin -€69,003
down €69,003 (-53.1%), from €130,059 to €61,056
- Taxes -€15,589
down €15,589 (-54.1%), from €28,802 to €13,213
- Depreciation +€2,887
up €2,887 (+92.1%), from €3,135 to €6,022
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 | €267,450 | €299,856 | +€32,406 | +12.1% |
| Fixed assets | 21/28 | €7,862 | €16,666 | +€8,805 | +112% |
| Tangible fixed assets | 22/27 | €7,862 | €16,666 | +€8,805 | +112% |
| Plant, machinery and equipment | 23 | €1,946 | €5,413 | +€3,467 | +178% |
| Furniture and vehicles | 24 | €5,916 | €11,254 | +€5,338 | +90.2% |
| Current assets | 29/58 | €259,589 | €283,190 | +€23,601 | +9.1% |
| Amounts receivable within one year | 40/41 | €110,055 | €127,301 | +€17,247 | +15.7% |
| Trade receivables | 40 | €95,958 | €108,283 | +€12,325 | +12.8% |
| Other amounts receivable | 41 | €14,097 | €19,019 | +€4,921 | +34.9% |
| Cash at bank and in hand | 54/58 | €149,534 | €155,888 | +€6,355 | +4.2% |
| Total equity and liabilities | 10/49 | €267,450 | €299,856 | +€32,406 | +12.1% |
| Equity | 10/15 | €232,520 | €237,091 | +€4,570 | +2.0% |
| Contributions | 10/11 | €8,237 | €8,237 | = | 0.0% |
| Profit (loss) carried forward | 14 | €224,284 | €228,854 | +€4,570 | +2.0% |
| Amounts payable | 17/49 | €34,930 | €62,765 | +€27,836 | +79.7% |
| Amounts payable within one year | 42/48 | €34,930 | €62,765 | +€27,836 | +79.7% |
| Trade debts | 44 | €2,677 | €9,982 | +€7,304 | +273% |
| Suppliers | 440/4 | €2,677 | €9,982 | +€7,304 | +273% |
| Taxes, remuneration and social security | 45 | €32,252 | €52,783 | +€20,531 | +63.7% |
| Taxes | 450/3 | €32,252 | €52,783 | +€20,531 | +63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,135 | €6,022 | +€2,887 | +92.1% |
| Other operating charges | 640/8 | €788 | €989 | +€201 | +25.6% |
| Gross operating margin | 9900 | €130,059 | €61,056 | -€69,003 | -53.1% |
| Operating profit (loss) | 9901 | €126,136 | €54,045 | -€72,091 | -57.2% |
| Financial income | 75/76B | €1,979 | €1,167 | -€812 | -41.0% |
| Recurring financial income | 75 | €1,979 | €1,167 | -€812 | -41.0% |
| Financial charges | 65/66B | €722 | €178 | -€544 | -75.3% |
| Recurring financial charges | 65 | €722 | €178 | -€544 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | €127,394 | €55,034 | -€72,360 | -56.8% |
| Income taxes | 67/77 | €28,802 | €13,213 | -€15,589 | -54.1% |
| Profit (loss) for the period | 9904 | €98,591 | €41,821 | -€56,770 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €98,591 | €41,821 | -€56,770 | -57.6% |
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 29 October 2026 via checked.be.