Docteur Brigitte CAPRON: what changed
What changed
Docteur Brigitte CAPRON
NACE 85.599, Other education
filed annual accounts (NBB)
Net result for the year
€47,340
2024 · €39,285+€8,055
Equity
€155,341
2024 · €246,308-€90,967
Cash
€105,335
2024 · €76,862+€28,473
Balance sheet total
€496,805
2024 · €511,521-€14,716
Largest movements
Assets
- Tangible fixed assets -€28,495
down €28,495 (-8.2%), from €348,532 to €320,037
of which Land and buildings: -€20,828
- Cash +€28,473
up €28,473 (+37.0%), from €76,862 to €105,335
mainly Other debts (+€105,496) and Net result for the year (+€47,340)
- Receivables within one year -€20,302
down €20,302 (-88.7%), from €22,891 to €2,589
- Deferred charges and accrued income +€5,608
up €5,608 (+11.3%), from €49,603 to €55,211
Equity and liabilities
- Other debts +€105,496
up €105,496 (+4,299%), from €2,454 to €107,950
- Profit (loss) carried forward -€90,967
down €90,967 (-100%), from €90,967 to €0
- Debts after one year -€25,040
down €25,040 (-11.0%), from €227,508 to €202,468
- Tax, wage and social debts -€6,145
no longer reported in 2025 (was €6,145)
Income statement
- Gross operating margin +€11,539
up €11,539 (+13.3%), from €86,477 to €98,016
- Depreciation +€5,096
up €5,096 (+21.8%), from €23,399 to €28,495
- Taxes -€3,307
down €3,307 (-20.8%), from €15,912 to €12,605
- Financial charges +€1,072
up €1,072 (+14.0%), from €7,637 to €8,709
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.
Result 2024
€39,285
Gross operating margin
+€11,539
Depreciation
-€5,096
Other operating charges
-€336
Financial income
-€287
Financial charges
-€1,072
Taxes
+€3,307
Result 2025
€47,340
raises the resultlowers the result
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.
From operations
+€190,932
Investment
€0
Financing
-€162,459
Cash 2024
€76,862
From operations (derived)
+€190,932
Net result for the year
+€47,340
Depreciation
+€28,495
Receivables within one year
+€20,302
Deferred charges and accrued income
-€5,608
Trade debts
-€342
Tax, wage and social debts
-€6,145
Other debts
+€105,496
Accrued charges and deferred income
+€1,394
Financing
-€162,459
Debts after one year
-€25,040
Current portion of long-term debt
+€818
Short-term financial debts
+€70
Contributions, distributions and other
-€138,307
Cash 2025
€105,335
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €511,521 | €496,805 | -€14,716 | -2.9% |
| Fixed assets | 21/28 | €362,165 | €333,670 | -€28,495 | -7.9% |
| Tangible fixed assets | 22/27 | €348,532 | €320,037 | -€28,495 | -8.2% |
| Land and buildings | 22 | €296,946 | €276,118 | -€20,828 | -7.0% |
| Furniture and vehicles | 24 | €7,779 | €4,987 | -€2,792 | -35.9% |
| Other tangible fixed assets | 26 | €43,807 | €38,932 | -€4,875 | -11.1% |
| Financial fixed assets | 28 | €13,633 | €13,633 | = | 0.0% |
| Current assets | 29/58 | €149,356 | €163,135 | +€13,779 | +9.2% |
| Amounts receivable within one year | 40/41 | €22,891 | €2,589 | -€20,302 | -88.7% |
| Other amounts receivable | 41 | €22,891 | €2,589 | -€20,302 | -88.7% |
| Cash at bank and in hand | 54/58 | €76,862 | €105,335 | +€28,473 | +37.0% |
| Deferred charges and accrued income | 490/1 | €49,603 | €55,211 | +€5,608 | +11.3% |
| Total equity and liabilities | 10/49 | €511,521 | €496,805 | -€14,716 | -2.9% |
| Equity | 10/15 | €246,308 | €155,341 | -€90,967 | -36.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €142,941 | €142,941 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €141,701 | €141,701 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,967 | €0 | -€90,967 | -100% |
| Amounts payable | 17/49 | €265,213 | €341,464 | +€76,251 | +28.8% |
| Amounts payable after more than one year | 17 | €227,508 | €202,468 | -€25,040 | -11.0% |
| Financial debts | 170/4 | €227,508 | €202,468 | -€25,040 | -11.0% |
| Amounts payable within one year | 42/48 | €37,705 | €137,602 | +€99,897 | +265% |
| Current portion of amounts payable after more than one year | 42 | €27,384 | €28,202 | +€818 | +3.0% |
| Financial debts | 43 | €95 | €165 | +€70 | +73.7% |
| Credit institutions | 430/8 | €95 | €165 | +€70 | +73.7% |
| Trade debts | 44 | €1,627 | €1,285 | -€342 | -21.0% |
| Suppliers | 440/4 | €1,627 | €1,285 | -€342 | -21.0% |
| Taxes, remuneration and social security | 45 | €6,145 | - | -€6,145 | |
| Taxes | 450/3 | €6,145 | - | -€6,145 | |
| Other amounts payable | 47/48 | €2,454 | €107,950 | +€105,496 | +4,299% |
| Accrued charges and deferred income | 492/3 | - | €1,394 | +€1,394 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,399 | €28,495 | +€5,096 | +21.8% |
| Other operating charges | 640/8 | €1,178 | €1,514 | +€336 | +28.5% |
| Gross operating margin | 9900 | €86,477 | €98,016 | +€11,539 | +13.3% |
| Operating profit (loss) | 9901 | €61,900 | €68,007 | +€6,107 | +9.9% |
| Financial income | 75/76B | €934 | €647 | -€287 | -30.7% |
| Recurring financial income | 75 | €934 | €647 | -€287 | -30.7% |
| Financial charges | 65/66B | €7,637 | €8,709 | +€1,072 | +14.0% |
| Recurring financial charges | 65 | €7,637 | €8,709 | +€1,072 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €55,197 | €59,945 | +€4,748 | +8.6% |
| Income taxes | 67/77 | €15,912 | €12,605 | -€3,307 | -20.8% |
| Profit (loss) for the period | 9904 | €39,285 | €47,340 | +€8,055 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,285 | €47,340 | +€8,055 | +20.5% |
Next steps
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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 1 November 2026 via checked.be.