DOCTEUR BOES: 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 BOES
Largest movements
- Receivables within one year +€4,693
up €4,693 (+2.7%), from €174,715 to €179,408
of which Trade receivables: +€7,080
- Reserves +€50,000
up €50,000 (+63.7%), from €78,500 to €128,500
- Other debts -€23,237
no longer reported in 2025 (was €23,237)
- Profit (loss) carried forward -€21,569
down €21,569 (-10.2%), from €210,620 to €189,051
- Tax, wage and social debts +€4,724
up €4,724 (+52.5%), from €8,991 to €13,715
of which Remuneration and social security: +€6,015
- Staff costs -€8,813
down €8,813 (-30.1%), from €29,287 to €20,475
- Taxes +€8,576
up €8,576 (+65.1%), from €13,167 to €21,743
- Depreciation -€1,034
down €1,034 (-22.4%), from €4,625 to €3,591
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 | €393,734 | €399,800 | +€6,066 | +1.5% |
| Fixed assets | 21/28 | €8,538 | €6,266 | -€2,272 | -26.6% |
| Tangible fixed assets | 22/27 | €8,361 | €6,089 | -€2,272 | -27.2% |
| Land and buildings | 22 | €1,304 | €500 | -€804 | -61.6% |
| Furniture and vehicles | 24 | €1,327 | €1,619 | +€292 | +22.0% |
| Other tangible fixed assets | 26 | €5,730 | €3,969 | -€1,760 | -30.7% |
| Financial fixed assets | 28 | €178 | €178 | = | 0.0% |
| Current assets | 29/58 | €385,196 | €393,534 | +€8,338 | +2.2% |
| Amounts receivable within one year | 40/41 | €174,715 | €179,408 | +€4,693 | +2.7% |
| Trade receivables | 40 | - | €7,080 | +€7,080 | |
| Other amounts receivable | 41 | €174,715 | €172,328 | -€2,387 | -1.4% |
| Cash at bank and in hand | 54/58 | €207,589 | €211,572 | +€3,983 | +1.9% |
| Deferred charges and accrued income | 490/1 | €2,892 | €2,554 | -€339 | -11.7% |
| Total equity and liabilities | 10/49 | €393,734 | €399,800 | +€6,066 | +1.5% |
| Equity | 10/15 | €357,290 | €385,721 | +€28,431 | +8.0% |
| Contributions | 10/11 | €68,170 | €68,170 | = | 0.0% |
| Reserves | 13 | €78,500 | €128,500 | +€50,000 | +63.7% |
| Distributable reserves | 133 | €78,500 | €128,500 | +€50,000 | +63.7% |
| Profit (loss) carried forward | 14 | €210,620 | €189,051 | -€21,569 | -10.2% |
| Amounts payable | 17/49 | €36,444 | €14,079 | -€22,365 | -61.4% |
| Amounts payable within one year | 42/48 | €36,381 | €14,079 | -€22,302 | -61.3% |
| Trade debts | 44 | €4,153 | €364 | -€3,789 | -91.2% |
| Suppliers | 440/4 | €4,153 | €364 | -€3,789 | -91.2% |
| Taxes, remuneration and social security | 45 | €8,991 | €13,715 | +€4,724 | +52.5% |
| Taxes | 450/3 | €8,991 | €7,700 | -€1,291 | -14.4% |
| Remuneration and social security | 454/9 | - | €6,015 | +€6,015 | |
| Other amounts payable | 47/48 | €23,237 | - | -€23,237 | |
| Accrued charges and deferred income | 492/3 | €63 | - | -€63 | |
| Remuneration, social security and pensions | 62 | €29,287 | €20,475 | -€8,813 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,625 | €3,591 | -€1,034 | -22.4% |
| Other operating charges | 640/8 | €1,424 | €2,093 | +€669 | +47.0% |
| Non-recurring operating charges | 66A | €279 | - | -€279 | |
| Gross operating margin | 9900 | €76,949 | €76,639 | -€310 | -0.4% |
| Operating profit (loss) | 9901 | €41,334 | €50,480 | +€9,146 | +22.1% |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Financial charges | 65/66B | €231 | €316 | +€85 | +36.9% |
| Recurring financial charges | 65 | €231 | €316 | +€85 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | €41,103 | €50,208 | +€9,105 | +22.2% |
| Income taxes | 67/77 | €13,167 | €21,743 | +€8,576 | +65.1% |
| Profit (loss) for the period | 9904 | €27,936 | €28,465 | +€530 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,936 | €28,465 | +€530 | +1.9% |
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.