DOCTEUR BOSQUART: 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 BOSQUART
Largest movements
- Current investments +€342,685
up €342,685 (+35.1%), from €977,140 to €1.3m
- Cash -€24,047
down €24,047 (-15.9%), from €151,422 to €127,375
mainly Current investments (-€342,685) and Tax, wage and social debts (-€34,789)
- Reserves +€340,768
up €340,768 (+31.1%), from €1.1m to €1.4m
- Tax, wage and social debts -€34,789
down €34,789 (-84.7%), from €41,064 to €6,275
- Financial income +€190,373
up €190,373 (+2,636%), from €7,223 to €197,596
- Gross operating margin -€50,971
down €50,971 (-14.9%), from €341,117 to €290,146
- Taxes +€5,828
up €5,828 (+6.0%), from €97,476 to €103,304
- Depreciation +€5,721
up €5,721 (+21.1%), from €27,066 to €32,788
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 | €1,260,208 | €1,566,217 | +€306,008 | +24.3% |
| Fixed assets | 21/28 | €114,862 | €106,893 | -€7,970 | -6.9% |
| Tangible fixed assets | 22/27 | €113,862 | €105,893 | -€7,970 | -7.0% |
| Plant, machinery and equipment | 23 | €7,856 | €865 | -€6,991 | -89.0% |
| Furniture and vehicles | 24 | €79,537 | €79,047 | -€491 | -0.6% |
| Other tangible fixed assets | 26 | €26,469 | €25,982 | -€487 | -1.8% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,145,346 | €1,459,324 | +€313,978 | +27.4% |
| Amounts receivable within one year | 40/41 | €6,340 | €6,676 | +€336 | +5.3% |
| Trade receivables | 40 | €2,000 | €2,000 | = | 0.0% |
| Other amounts receivable | 41 | €4,340 | €4,676 | +€336 | +7.7% |
| Current investments | 50/53 | €977,140 | €1,319,825 | +€342,685 | +35.1% |
| Cash at bank and in hand | 54/58 | €151,422 | €127,375 | -€24,047 | -15.9% |
| Deferred charges and accrued income | 490/1 | €10,443 | €5,448 | -€4,996 | -47.8% |
| Total equity and liabilities | 10/49 | €1,260,208 | €1,566,217 | +€306,008 | +24.3% |
| Equity | 10/15 | €1,108,266 | €1,449,034 | +€340,768 | +30.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,095,866 | €1,436,634 | +€340,768 | +31.1% |
| Distributable reserves | 133 | €1,095,866 | €1,436,634 | +€340,768 | +31.1% |
| Amounts payable | 17/49 | €151,942 | €117,182 | -€34,760 | -22.9% |
| Amounts payable within one year | 42/48 | €145,518 | €111,203 | -€34,315 | -23.6% |
| Trade debts | 44 | €34,924 | €21,136 | -€13,787 | -39.5% |
| Suppliers | 440/4 | €34,924 | €21,136 | -€13,787 | -39.5% |
| Taxes, remuneration and social security | 45 | €41,064 | €6,275 | -€34,789 | -84.7% |
| Taxes | 450/3 | €41,064 | €6,275 | -€34,789 | -84.7% |
| Other amounts payable | 47/48 | €69,531 | €83,792 | +€14,261 | +20.5% |
| Accrued charges and deferred income | 492/3 | €6,424 | €5,979 | -€445 | -6.9% |
| Non-recurring operating income | 76A | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,066 | €32,788 | +€5,721 | +21.1% |
| Other operating charges | 640/8 | €5,245 | €2,603 | -€2,642 | -50.4% |
| Gross operating margin | 9900 | €341,117 | €290,146 | -€50,971 | -14.9% |
| Operating profit (loss) | 9901 | €308,806 | €254,756 | -€54,050 | -17.5% |
| Financial income | 75/76B | €7,223 | €197,596 | +€190,373 | +2,636% |
| Recurring financial income | 75 | €7,223 | €197,596 | +€190,373 | +2,636% |
| Financial charges | 65/66B | €6,916 | €8,280 | +€1,363 | +19.7% |
| Recurring financial charges | 65 | €6,916 | €8,280 | +€1,363 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | €309,112 | €444,072 | +€134,960 | +43.7% |
| Income taxes | 67/77 | €97,476 | €103,304 | +€5,828 | +6.0% |
| Profit (loss) for the period | 9904 | €211,636 | €340,768 | +€129,132 | +61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €211,636 | €340,768 | +€129,132 | +61.0% |
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 19 October 2026 via checked.be.