DOCTEUR CEBBAR: 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 CEBBAR
Largest movements
- Current investments +€250,000
new in 2025: €250,000
- Cash -€187,180
down €187,180 (-23.8%), from €785,290 to €598,110
mainly Current investments (-€250,000) and Contributions, distributions and other (-€105,887)
- Reserves +€50,403
up €50,403 (+7.6%), from €659,661 to €710,064
- Other debts +€21,412
up €21,412 (+23.3%), from €91,719 to €113,131
- Depreciation +€7,499
up €7,499 (+351%), from €2,136 to €9,634
- Gross operating margin +€3,059
up €3,059 (+1.3%), from €235,748 to €238,808
- Taxes +€3,047
up €3,047 (+4.2%), from €72,611 to €75,659
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 | €831,944 | €897,213 | +€65,269 | +7.8% |
| Fixed assets | 21/28 | €39,132 | €33,458 | -€5,674 | -14.5% |
| Tangible fixed assets | 22/27 | €39,132 | €33,458 | -€5,674 | -14.5% |
| Land and buildings | 22 | €1,475 | €737 | -€737 | -50.0% |
| Furniture and vehicles | 24 | €37,657 | €32,721 | -€4,936 | -13.1% |
| Current assets | 29/58 | €792,812 | €863,755 | +€70,943 | +8.9% |
| Amounts receivable within one year | 40/41 | - | €4,054 | +€4,054 | |
| Trade receivables | 40 | - | €3,779 | +€3,779 | |
| Other amounts receivable | 41 | - | €275 | +€275 | |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €785,290 | €598,110 | -€187,180 | -23.8% |
| Deferred charges and accrued income | 490/1 | €7,522 | €11,590 | +€4,069 | +54.1% |
| Total equity and liabilities | 10/49 | €831,944 | €897,213 | +€65,269 | +7.8% |
| Equity | 10/15 | €694,552 | €744,955 | +€50,403 | +7.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €659,661 | €710,064 | +€50,403 | +7.6% |
| Distributable reserves | 133 | €659,661 | €710,064 | +€50,403 | +7.6% |
| Profit (loss) carried forward | 14 | €22,491 | €22,491 | = | 0.0% |
| Amounts payable | 17/49 | €137,392 | €152,258 | +€14,866 | +10.8% |
| Amounts payable within one year | 42/48 | €121,294 | €136,645 | +€15,352 | +12.7% |
| Trade debts | 44 | €2,293 | €2,591 | +€298 | +13.0% |
| Suppliers | 440/4 | €2,293 | €2,591 | +€298 | +13.0% |
| Taxes, remuneration and social security | 45 | €27,281 | €20,923 | -€6,358 | -23.3% |
| Taxes | 450/3 | €27,281 | €20,923 | -€6,358 | -23.3% |
| Other amounts payable | 47/48 | €91,719 | €113,131 | +€21,412 | +23.3% |
| Accrued charges and deferred income | 492/3 | €16,098 | €15,613 | -€486 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,136 | €9,634 | +€7,499 | +351% |
| Other operating charges | 640/8 | €1,675 | - | -€1,675 | |
| Gross operating margin | 9900 | €235,748 | €238,808 | +€3,059 | +1.3% |
| Operating profit (loss) | 9901 | €231,937 | €229,173 | -€2,764 | -1.2% |
| Financial income | 75/76B | €1,478 | €3,860 | +€2,382 | +161% |
| Recurring financial income | 75 | €1,478 | €3,860 | +€2,382 | +161% |
| Financial charges | 65/66B | €1,142 | €1,085 | -€58 | -5.0% |
| Recurring financial charges | 65 | €1,142 | €1,085 | -€58 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €232,274 | €231,949 | -€325 | -0.1% |
| Income taxes | 67/77 | €72,611 | €75,659 | +€3,047 | +4.2% |
| Profit (loss) for the period | 9904 | €159,662 | €156,290 | -€3,372 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €159,662 | €156,290 | -€3,372 | -2.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.