DOCTEUR BUCHET ALEXANDRE: 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 BUCHET ALEXANDRE
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Receivables after one year +€35,000
new in 2025: €35,000
- Tangible fixed assets -€22,188
down €22,188 (-8.3%), from €266,654 to €244,467
of which Furniture and vehicles: -€13,585
- Cash -€13,102
down €13,102 (-11.3%), from €115,805 to €102,703
mainly Current investments (-€60,000) and Receivables after one year (-€35,000)
- Deferred charges and accrued income -€9,517
down €9,517 (-74.6%), from €12,755 to €3,238
- Reserves +€85,511
up €85,511 (+66.0%), from €129,466 to €214,977
- Debts after one year -€21,840
down €21,840 (-9.3%), from €234,718 to €212,878
- Trade debts -€6,806
down €6,806 (-87.8%), from €7,748 to €943
- Gross operating margin +€28,383
up €28,383 (+22.6%), from €125,792 to €154,175
- Depreciation +€9,057
up €9,057 (+65.5%), from €13,829 to €22,887
- Financial charges +€7,745
up €7,745 (+370%), from €2,095 to €9,840
- Other operating charges -€6,779
down €6,779 (-92.3%), from €7,345 to €565
- Taxes +€4,750
up €4,750 (+15.6%), from €30,535 to €35,285
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 | €397,806 | €456,071 | +€58,265 | +14.6% |
| Fixed assets | 21/28 | €266,704 | €244,517 | -€22,188 | -8.3% |
| Tangible fixed assets | 22/27 | €266,654 | €244,467 | -€22,188 | -8.3% |
| Furniture and vehicles | 24 | €53,185 | €39,600 | -€13,585 | -25.5% |
| Leasing and similar rights | 25 | €213,469 | €204,867 | -€8,602 | -4.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €131,102 | €211,554 | +€80,452 | +61.4% |
| Amounts receivable after more than one year | 29 | - | €35,000 | +€35,000 | |
| Other amounts receivable | 291 | - | €35,000 | +€35,000 | |
| Amounts receivable within one year | 40/41 | €2,541 | €10,613 | +€8,072 | +318% |
| Trade receivables | 40 | - | €2,924 | +€2,924 | |
| Other amounts receivable | 41 | €2,541 | €7,689 | +€5,148 | +203% |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €115,805 | €102,703 | -€13,102 | -11.3% |
| Deferred charges and accrued income | 490/1 | €12,755 | €3,238 | -€9,517 | -74.6% |
| Total equity and liabilities | 10/49 | €397,806 | €456,071 | +€58,265 | +14.6% |
| Equity | 10/15 | €132,466 | €217,977 | +€85,511 | +64.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €129,466 | €214,977 | +€85,511 | +66.0% |
| Distributable reserves | 133 | €129,466 | €214,977 | +€85,511 | +66.0% |
| Amounts payable | 17/49 | €265,340 | €238,093 | -€27,247 | -10.3% |
| Amounts payable after more than one year | 17 | €234,718 | €212,878 | -€21,840 | -9.3% |
| Financial debts | 170/4 | €234,718 | €212,878 | -€21,840 | -9.3% |
| Amounts payable within one year | 42/48 | €29,344 | €23,067 | -€6,277 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €21,061 | €21,840 | +€779 | +3.7% |
| Trade debts | 44 | €7,748 | €943 | -€6,806 | -87.8% |
| Suppliers | 440/4 | €7,748 | €943 | -€6,806 | -87.8% |
| Taxes, remuneration and social security | 45 | €535 | €285 | -€250 | -46.8% |
| Taxes | 450/3 | €535 | €285 | -€250 | -46.8% |
| Accrued charges and deferred income | 492/3 | €1,277 | €2,148 | +€871 | +68.2% |
| Remuneration, social security and pensions | 62 | - | €87 | +€87 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,829 | €22,887 | +€9,057 | +65.5% |
| Other operating charges | 640/8 | €7,345 | €565 | -€6,779 | -92.3% |
| Gross operating margin | 9900 | €125,792 | €154,175 | +€28,383 | +22.6% |
| Operating profit (loss) | 9901 | €104,618 | €130,636 | +€26,018 | +24.9% |
| Financial charges | 65/66B | €2,095 | €9,840 | +€7,745 | +370% |
| Recurring financial charges | 65 | €2,095 | €9,840 | +€7,745 | +370% |
| Profit (loss) for the period before taxes | 9903 | €102,523 | €120,796 | +€18,273 | +17.8% |
| Income taxes | 67/77 | €30,535 | €35,285 | +€4,750 | +15.6% |
| Profit (loss) for the period | 9904 | €71,988 | €85,511 | +€13,524 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €71,988 | €85,511 | +€13,524 | +18.8% |
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.