DOCTEUR BRIGITTE DAFFE: 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 BRIGITTE DAFFE
Largest movements
- Cash +€35,725
up €35,725 (+77.8%), from €45,918 to €81,643
mainly Net result for the year (+€41,653) and Depreciation (+€13,571)
- Intangible fixed assets -€8,571
down €8,571 (-16.0%), from €53,566 to €44,994
- Tangible fixed assets -€5,000
down €5,000 (-44.5%), from €11,247 to €6,247
of which Furniture and vehicles: -€4,000
- Receivables within one year +€3,605
new in 2025: €3,605
- Deferred charges and accrued income +€1,443
up €1,443 (+319%), from €453 to €1,896
- Reserves +€40,000
up €40,000 (+167%), from €24,000 to €64,000
- Other debts -€14,622
down €14,622 (-19.5%), from €74,813 to €60,191
- Profit (loss) carried forward +€1,653
up €1,653 (+32.1%), from €5,151 to €6,804
- Gross operating margin +€21,991
up €21,991 (+40.2%), from €54,643 to €76,634
- Taxes +€6,395
up €6,395 (+45.7%), from €14,000 to €20,395
- Depreciation +€3,384
up €3,384 (+33.2%), from €10,188 to €13,571
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 | €111,183 | €138,385 | +€27,202 | +24.5% |
| Fixed assets | 21/28 | €64,812 | €51,241 | -€13,571 | -20.9% |
| Intangible fixed assets | 21 | €53,566 | €44,994 | -€8,571 | -16.0% |
| Tangible fixed assets | 22/27 | €11,247 | €6,247 | -€5,000 | -44.5% |
| Plant, machinery and equipment | 23 | €2,249 | €1,249 | -€1,000 | -44.5% |
| Furniture and vehicles | 24 | €8,997 | €4,997 | -€4,000 | -44.5% |
| Current assets | 29/58 | €46,371 | €87,144 | +€40,773 | +87.9% |
| Amounts receivable within one year | 40/41 | - | €3,605 | +€3,605 | |
| Other amounts receivable | 41 | - | €3,605 | +€3,605 | |
| Cash at bank and in hand | 54/58 | €45,918 | €81,643 | +€35,725 | +77.8% |
| Deferred charges and accrued income | 490/1 | €453 | €1,896 | +€1,443 | +319% |
| Total equity and liabilities | 10/49 | €111,183 | €138,385 | +€27,202 | +24.5% |
| Equity | 10/15 | €34,151 | €75,804 | +€41,653 | +122% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €24,000 | €64,000 | +€40,000 | +167% |
| Distributable reserves | 133 | €24,000 | €64,000 | +€40,000 | +167% |
| Profit (loss) carried forward | 14 | €5,151 | €6,804 | +€1,653 | +32.1% |
| Amounts payable | 17/49 | €77,032 | €62,581 | -€14,451 | -18.8% |
| Amounts payable within one year | 42/48 | €77,032 | €62,581 | -€14,451 | -18.8% |
| Trade debts | 44 | €719 | €890 | +€171 | +23.7% |
| Suppliers | 440/4 | €719 | €890 | +€171 | +23.7% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,500 | = | 0.0% |
| Taxes | 450/3 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €74,813 | €60,191 | -€14,622 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,188 | €13,571 | +€3,384 | +33.2% |
| Other operating charges | 640/8 | €1,278 | €857 | -€421 | -32.9% |
| Gross operating margin | 9900 | €54,643 | €76,634 | +€21,991 | +40.2% |
| Operating profit (loss) | 9901 | €43,177 | €62,206 | +€19,029 | +44.1% |
| Financial charges | 65/66B | €26 | €158 | +€131 | +500% |
| Recurring financial charges | 65 | €26 | €158 | +€131 | +500% |
| Profit (loss) for the period before taxes | 9903 | €43,151 | €62,048 | +€18,897 | +43.8% |
| Income taxes | 67/77 | €14,000 | €20,395 | +€6,395 | +45.7% |
| Profit (loss) for the period | 9904 | €29,151 | €41,653 | +€12,503 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,151 | €41,653 | +€12,503 | +42.9% |
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 13 October 2026 via checked.be.