Docteur Cl.GOFFARD: what changed
Docteur Cl.GOFFARD
Largest movements
- Intangible fixed assets -€60,048
down €60,048 (-100%), from €60,048 to €0
- Current investments +€36,000
up €36,000 (+15.1%), from €239,000 to €275,000
- Cash -€21,660
down €21,660 (-10.7%), from €202,029 to €180,369
mainly Contributions, distributions and other (-€67,338) and Current investments (-€36,000)
- Tangible fixed assets +€12,056
up €12,056 (+25.4%), from €47,474 to €59,530
of which Furniture and vehicles: +€11,090
- Reserves +€93,769
up €93,769 (+35.7%), from €262,392 to €356,161
of which Distributable reserves: +€80,773
- Profit (loss) carried forward -€67,338
down €67,338 (-100%), from €67,338 to €0
- Other debts -€30,450
down €30,450 (-19.8%), from €153,807 to €123,357
- Debts after one year -€25,844
down €25,844 (-100%), from €25,844 to €0
- Current portion of long-term debt -€15,755
down €15,755 (-100%), from €15,755 to €0
- Gross operating margin +€23,077
up €23,077 (+12.5%), from €185,085 to €208,162
- Depreciation -€7,983
down €7,983 (-11.1%), from €71,620 to €63,638
- Other operating charges +€5,051
up €5,051 (+518%), from €975 to €6,027
- Taxes +€2,768
up €2,768 (+7.8%), from €35,388 to €38,156
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 | €562,337 | €524,625 | -€37,712 | -6.7% |
| Fixed assets | 21/28 | €107,522 | €59,530 | -€47,992 | -44.6% |
| Intangible fixed assets | 21 | €60,048 | €0 | -€60,048 | -100% |
| Tangible fixed assets | 22/27 | €47,474 | €59,530 | +€12,056 | +25.4% |
| Plant, machinery and equipment | 23 | €236 | €0 | -€236 | -100% |
| Furniture and vehicles | 24 | €37,669 | €48,759 | +€11,090 | +29.4% |
| Other tangible fixed assets | 26 | €9,569 | €10,771 | +€1,202 | +12.6% |
| Current assets | 29/58 | €454,816 | €465,095 | +€10,279 | +2.3% |
| Amounts receivable within one year | 40/41 | €1,015 | €10 | -€1,005 | -99.0% |
| Trade receivables | 40 | - | €10 | +€10 | |
| Other amounts receivable | 41 | €1,015 | €0 | -€1,015 | -100% |
| Current investments | 50/53 | €239,000 | €275,000 | +€36,000 | +15.1% |
| Cash at bank and in hand | 54/58 | €202,029 | €180,369 | -€21,660 | -10.7% |
| Deferred charges and accrued income | 490/1 | €12,772 | €9,716 | -€3,056 | -23.9% |
| Total equity and liabilities | 10/49 | €562,337 | €524,625 | -€37,712 | -6.7% |
| Equity | 10/15 | €350,189 | €376,621 | +€26,432 | +7.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €262,392 | €356,161 | +€93,769 | +35.7% |
| Tax-exempt reserves | 132 | - | €12,996 | +€12,996 | |
| Distributable reserves | 133 | €262,392 | €343,165 | +€80,773 | +30.8% |
| Profit (loss) carried forward | 14 | €67,338 | €0 | -€67,338 | -100% |
| Provisions and deferred taxes | 16 | - | €4,332 | +€4,332 | |
| Deferred taxes | 168 | - | €4,332 | +€4,332 | |
| Amounts payable | 17/49 | €212,148 | €143,672 | -€68,476 | -32.3% |
| Amounts payable after more than one year | 17 | €25,844 | €0 | -€25,844 | -100% |
| Financial debts | 170/4 | €25,844 | €0 | -€25,844 | -100% |
| Amounts payable within one year | 42/48 | €186,304 | €143,672 | -€42,632 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €15,755 | €0 | -€15,755 | -100% |
| Trade debts | 44 | €4,398 | €1,815 | -€2,584 | -58.7% |
| Suppliers | 440/4 | €4,398 | €1,815 | -€2,584 | -58.7% |
| Taxes, remuneration and social security | 45 | €12,344 | €18,501 | +€6,156 | +49.9% |
| Taxes | 450/3 | €12,344 | €18,501 | +€6,156 | +49.9% |
| Other amounts payable | 47/48 | €153,807 | €123,357 | -€30,450 | -19.8% |
| Non-recurring operating income | 76A | - | €17,703 | +€17,703 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,620 | €63,638 | -€7,983 | -11.1% |
| Other operating charges | 640/8 | €975 | €6,027 | +€5,051 | +518% |
| Non-recurring operating charges | 66A | - | €249 | +€249 | |
| Gross operating margin | 9900 | €185,085 | €208,162 | +€23,077 | +12.5% |
| Operating profit (loss) | 9901 | €112,489 | €138,248 | +€25,759 | +22.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,340 | €1,991 | -€350 | -14.9% |
| Recurring financial charges | 65 | €2,340 | €1,991 | -€350 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €110,149 | €136,258 | +€26,109 | +23.7% |
| Transfer from deferred taxes | 780 | - | €94 | +€94 | |
| Transfer to deferred taxes | 680 | - | €4,426 | +€4,426 | |
| Income taxes | 67/77 | €35,388 | €38,156 | +€2,768 | +7.8% |
| Profit (loss) for the period | 9904 | €74,761 | €93,769 | +€19,008 | +25.4% |
| Transfer from tax-exempt reserves | 789 | - | €281 | +€281 | |
| Transfer to tax-exempt reserves | 689 | - | €13,277 | +€13,277 | |
| Profit (loss) for the period to be appropriated | 9905 | €74,761 | €80,773 | +€6,012 | +8.0% |
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 8 November 2026 via checked.be.