Docteur Camille ROBERT: what changed
Docteur Camille ROBERT
Largest movements
- Deferred charges and accrued income -€17,825
down €17,825 (-59.9%), from €29,764 to €11,938
- Cash +€15,801
up €15,801 (+330%), from €4,781 to €20,582
mainly Deferred charges and accrued income (+€17,825) and Net result for the year (+€9,402)
- Tangible fixed assets +€1,279
up €1,279 (+69.5%), from €1,840 to €3,119
of which Plant, machinery and equipment: +€760
- Receivables within one year -€635
down €635 (-100%), from €635 to €0
of which Trade receivables: -€635
- Profit (loss) carried forward +€8,569
up €8,569 (+126%), from €6,804 to €15,374
- Trade debts -€6,061
down €6,061 (-84.7%), from €7,160 to €1,098
- Tax, wage and social debts -€2,793
down €2,793 (-39.8%), from €7,016 to €4,223
- Accrued charges and deferred income -€831
down €831 (-52.6%), from €1,581 to €750
- Gross operating margin +€3,788
up €3,788 (+29.2%), from €12,953 to €16,742
- Other operating charges -€2,502
down €2,502 (-89.3%), from €2,803 to €301
- Taxes +€2,062
up €2,062 (+103%), from €2,006 to €4,068
- Financial charges +€1,726
up €1,726 (+444%), from €389 to €2,115
- Depreciation +€766
up €766 (+835%), from €92 to €858
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 | €37,021 | €35,640 | -€1,381 | -3.7% |
| Fixed assets | 21/28 | €1,840 | €3,119 | +€1,279 | +69.5% |
| Tangible fixed assets | 22/27 | €1,840 | €3,119 | +€1,279 | +69.5% |
| Plant, machinery and equipment | 23 | - | €760 | +€760 | |
| Furniture and vehicles | 24 | €1,840 | €2,359 | +€519 | +28.2% |
| Current assets | 29/58 | €35,180 | €32,521 | -€2,659 | -7.6% |
| Amounts receivable within one year | 40/41 | €635 | €0 | -€635 | -100% |
| Trade receivables | 40 | €635 | €0 | -€635 | -100% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €4,781 | €20,582 | +€15,801 | +330% |
| Deferred charges and accrued income | 490/1 | €29,764 | €11,938 | -€17,825 | -59.9% |
| Total equity and liabilities | 10/49 | €37,021 | €35,640 | -€1,381 | -3.7% |
| Equity | 10/15 | €12,804 | €21,374 | +€8,569 | +66.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €6,804 | €15,374 | +€8,569 | +126% |
| Amounts payable | 17/49 | €24,216 | €14,266 | -€9,950 | -41.1% |
| Amounts payable within one year | 42/48 | €22,635 | €13,516 | -€9,118 | -40.3% |
| Trade debts | 44 | €7,160 | €1,098 | -€6,061 | -84.7% |
| Suppliers | 440/4 | €7,160 | €1,098 | -€6,061 | -84.7% |
| Taxes, remuneration and social security | 45 | €7,016 | €4,223 | -€2,793 | -39.8% |
| Taxes | 450/3 | €7,016 | €4,223 | -€2,793 | -39.8% |
| Other amounts payable | 47/48 | €8,459 | €8,195 | -€264 | -3.1% |
| Accrued charges and deferred income | 492/3 | €1,581 | €750 | -€831 | -52.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92 | €858 | +€766 | +835% |
| Other operating charges | 640/8 | €2,803 | €301 | -€2,502 | -89.3% |
| Gross operating margin | 9900 | €12,953 | €16,742 | +€3,788 | +29.2% |
| Operating profit (loss) | 9901 | €10,058 | €15,583 | +€5,524 | +54.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €389 | €2,115 | +€1,726 | +444% |
| Recurring financial charges | 65 | €389 | €2,115 | +€1,726 | +444% |
| Profit (loss) for the period before taxes | 9903 | €9,669 | €13,470 | +€3,801 | +39.3% |
| Income taxes | 67/77 | €2,006 | €4,068 | +€2,062 | +103% |
| Profit (loss) for the period | 9904 | €7,663 | €9,402 | +€1,739 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,663 | €9,402 | +€1,739 | +22.7% |
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 2 November 2026 via checked.be.