Docteur Bougard: what changed
Docteur Bougard
Largest movements
- Cash +€23,244
up €23,244 (+46.7%), from €49,767 to €73,012
mainly Net result for the year (+€23,661) and Deferred charges and accrued income (+€22,859)
- Deferred charges and accrued income -€22,859
down €22,859 (-63.9%), from €35,748 to €12,888
- Receivables within one year +€9,640
up €9,640, from €0 to €9,640
of which Other amounts receivable: +€9,640
- Financial fixed assets -€1,200
down €1,200 (-100%), from €1,200 to €0
- Reserves +€23,661
up €23,661 (+35.4%), from €66,750 to €90,411
- Other debts -€12,306
down €12,306 (-98.1%), from €12,543 to €237
- Trade debts -€2,535
down €2,535 (-68.3%), from €3,709 to €1,174
- Gross operating margin -€36,466
down €36,466 (-54.4%), from €67,082 to €30,616
- Taxes -€7,469
down €7,469 (-53.2%), from €14,029 to €6,560
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 | €86,715 | €95,540 | +€8,826 | +10.2% |
| Fixed assets | 21/28 | €1,200 | €0 | -€1,200 | -100% |
| Financial fixed assets | 28 | €1,200 | €0 | -€1,200 | -100% |
| Current assets | 29/58 | €85,515 | €95,540 | +€10,026 | +11.7% |
| Amounts receivable within one year | 40/41 | €0 | €9,640 | +€9,640 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €9,640 | +€9,640 | |
| Cash at bank and in hand | 54/58 | €49,767 | €73,012 | +€23,244 | +46.7% |
| Deferred charges and accrued income | 490/1 | €35,748 | €12,888 | -€22,859 | -63.9% |
| Total equity and liabilities | 10/49 | €86,715 | €95,540 | +€8,826 | +10.2% |
| Equity | 10/15 | €69,750 | €93,411 | +€23,661 | +33.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €66,750 | €90,411 | +€23,661 | +35.4% |
| Distributable reserves | 133 | €66,750 | €90,411 | +€23,661 | +35.4% |
| Amounts payable | 17/49 | €16,965 | €2,130 | -€14,835 | -87.4% |
| Amounts payable within one year | 42/48 | €16,782 | €1,941 | -€14,841 | -88.4% |
| Trade debts | 44 | €3,709 | €1,174 | -€2,535 | -68.3% |
| Suppliers | 440/4 | €3,709 | €1,174 | -€2,535 | -68.3% |
| Taxes, remuneration and social security | 45 | €529 | €529 | = | 0.0% |
| Taxes | 450/3 | €529 | €529 | = | 0.0% |
| Other amounts payable | 47/48 | €12,543 | €237 | -€12,306 | -98.1% |
| Accrued charges and deferred income | 492/3 | €183 | €189 | +€6 | +3.2% |
| Other operating charges | 640/8 | €112 | €294 | +€182 | +162% |
| Gross operating margin | 9900 | €67,082 | €30,616 | -€36,466 | -54.4% |
| Operating profit (loss) | 9901 | €66,970 | €30,323 | -€36,647 | -54.7% |
| Financial charges | 65/66B | €72 | €102 | +€30 | +42.0% |
| Recurring financial charges | 65 | €72 | €102 | +€30 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | €66,898 | €30,220 | -€36,678 | -54.8% |
| Income taxes | 67/77 | €14,029 | €6,560 | -€7,469 | -53.2% |
| Profit (loss) for the period | 9904 | €52,869 | €23,661 | -€29,208 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,869 | €23,661 | -€29,208 | -55.2% |
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 7 November 2026 via checked.be.