DOCTEUR CELINE LANGHENDRIES: 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 CELINE LANGHENDRIES
Largest movements
- Cash +€30,983
up €30,983 (+28.3%), from €109,380 to €140,363
mainly Other debts (+€23,941) and Net result for the year (+€18,998)
- Tangible fixed assets -€11,394
down €11,394 (-78.8%), from €14,454 to €3,060
of which Furniture and vehicles: -€10,890
- Intangible fixed assets -€3,500
down €3,500 (-20.7%), from €16,917 to €13,417
- Other debts +€23,941
up €23,941 (+127%), from €18,825 to €42,766
- Current portion of long-term debt -€9,077
down €9,077 (-91.6%), from €9,913 to €836
- Trade debts +€1,952
up €1,952 (+79.6%), from €2,454 to €4,406
- Gross operating margin +€3,884
up €3,884 (+10.5%), from €37,157 to €41,042
- Taxes +€1,175
up €1,175 (+24.4%), from €4,814 to €5,990
- Depreciation +€749
up €749 (+5.3%), from €14,145 to €14,894
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 | €150,453 | €165,222 | +€14,769 | +9.8% |
| Fixed assets | 21/28 | €31,401 | €16,506 | -€14,894 | -47.4% |
| Intangible fixed assets | 21 | €16,917 | €13,417 | -€3,500 | -20.7% |
| Tangible fixed assets | 22/27 | €14,454 | €3,060 | -€11,394 | -78.8% |
| Land and buildings | 22 | €2,356 | €1,852 | -€504 | -21.4% |
| Furniture and vehicles | 24 | €12,098 | €1,207 | -€10,890 | -90.0% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €119,053 | €148,716 | +€29,663 | +24.9% |
| Amounts receivable within one year | 40/41 | €8,353 | €8,353 | = | 0.0% |
| Other amounts receivable | 41 | €8,353 | €8,353 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €109,380 | €140,363 | +€30,983 | +28.3% |
| Deferred charges and accrued income | 490/1 | €1,320 | - | -€1,320 | |
| Total equity and liabilities | 10/49 | €150,453 | €165,222 | +€14,769 | +9.8% |
| Equity | 10/15 | €108,297 | €108,295 | -€2 | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €105,000 | €105,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €70,000 | €70,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €70,000 | €70,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €797 | €795 | -€2 | -0.2% |
| Amounts payable | 17/49 | €42,156 | €56,927 | +€14,770 | +35.0% |
| Amounts payable after more than one year | 17 | €836 | - | -€836 | |
| Financial debts | 170/4 | €836 | - | -€836 | |
| Amounts payable within one year | 42/48 | €41,320 | €56,917 | +€15,597 | +37.7% |
| Current portion of amounts payable after more than one year | 42 | €9,913 | €836 | -€9,077 | -91.6% |
| Trade debts | 44 | €2,454 | €4,406 | +€1,952 | +79.6% |
| Suppliers | 440/4 | €2,454 | €4,406 | +€1,952 | +79.6% |
| Taxes, remuneration and social security | 45 | €10,129 | €8,910 | -€1,219 | -12.0% |
| Taxes | 450/3 | €10,129 | €8,910 | -€1,219 | -12.0% |
| Other amounts payable | 47/48 | €18,825 | €42,766 | +€23,941 | +127% |
| Accrued charges and deferred income | 492/3 | - | €9 | +€9 | |
| Remuneration, social security and pensions | 62 | €62 | €183 | +€121 | +196% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,145 | €14,894 | +€749 | +5.3% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €37,157 | €41,042 | +€3,884 | +10.5% |
| Operating profit (loss) | 9901 | €22,278 | €25,270 | +€2,992 | +13.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +600% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +600% |
| Financial charges | 65/66B | €498 | €282 | -€215 | -43.3% |
| Recurring financial charges | 65 | €498 | €282 | -€215 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €21,780 | €24,988 | +€3,208 | +14.7% |
| Income taxes | 67/77 | €4,814 | €5,990 | +€1,175 | +24.4% |
| Profit (loss) for the period | 9904 | €16,966 | €18,998 | +€2,032 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,966 | €18,998 | +€2,032 | +12.0% |
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 1 November 2026 via checked.be.