Docteur Claude DAPER: what changed
What changed
Docteur Claude DAPER
filed annual accounts (NBB)
Net result for the year
€24,648
2024 · €45,985-€21,337
Equity
€230,667
2024 · €321,019-€90,352
Cash
€223,797
2024 · €187,534+€36,262
Balance sheet total
€489,641
2024 · €481,414+€8,227
Largest movements
Assets
- Cash +€36,262
up €36,262 (+19.3%), from €187,534 to €223,797
mainly Other debts (+€111,254) and Net result for the year (+€24,648)
- Receivables within one year -€12,660
down €12,660 (-27.3%), from €46,308 to €33,648
of which Other amounts receivable: -€12,517
- Tangible fixed assets -€12,121
down €12,121 (-5.0%), from €243,801 to €231,680
Equity and liabilities
- Other debts +€111,254
up €111,254 (+2,225%), from €5,000 to €116,254
- Reserves -€90,500
down €90,500 (-53.2%), from €170,000 to €79,500
- Debts after one year -€13,499
down €13,499 (-10.9%), from €123,585 to €110,086
Income statement
- Gross operating margin -€29,728
down €29,728 (-33.0%), from €90,031 to €60,303
- Taxes -€7,347
down €7,347 (-36.2%), from €20,275 to €12,928
- Depreciation +€1,510
up €1,510 (+8.8%), from €17,244 to €18,755
- Other operating charges -€920
down €920 (-53.1%), from €1,733 to €814
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.
Result 2024
€45,985
Gross operating margin
-€29,728
Depreciation
-€1,510
Other operating charges
+€920
Financial income
+€746
Financial charges
+€890
Taxes
+€7,347
Result 2025
€24,648
raises the resultlowers the result
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.
From operations
+€170,856
Investment
-€6,634
Financing
-€127,960
Cash 2024
€187,534
From operations (derived)
+€170,856
Net result for the year
+€24,648
Depreciation
+€18,755
Receivables within one year
+€12,660
Deferred charges and accrued income
+€3,255
Trade debts
-€2,921
Tax, wage and social debts
+€3,206
Other debts
+€111,254
Investment (derived)
-€6,634
Investment in fixed assets (net)
-€6,634
Financing
-€127,960
Debts after one year
-€13,499
Current portion of long-term debt
+€540
Contributions, distributions and other
-€115,000
Cash 2025
€223,797
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €481,414 | €489,641 | +€8,227 | +1.7% |
| Fixed assets | 21/28 | €243,875 | €231,755 | -€12,121 | -5.0% |
| Tangible fixed assets | 22/27 | €243,801 | €231,680 | -€12,121 | -5.0% |
| Land and buildings | 22 | €227,283 | €224,227 | -€3,056 | -1.3% |
| Furniture and vehicles | 24 | €10,332 | €4,802 | -€5,530 | -53.5% |
| Other tangible fixed assets | 26 | €6,185 | €2,651 | -€3,535 | -57.1% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €237,539 | €257,887 | +€20,348 | +8.6% |
| Amounts receivable within one year | 40/41 | €46,308 | €33,648 | -€12,660 | -27.3% |
| Trade receivables | 40 | €28,300 | €28,158 | -€142 | -0.5% |
| Other amounts receivable | 41 | €18,007 | €5,490 | -€12,517 | -69.5% |
| Cash at bank and in hand | 54/58 | €187,534 | €223,797 | +€36,262 | +19.3% |
| Deferred charges and accrued income | 490/1 | €3,697 | €442 | -€3,255 | -88.0% |
| Total equity and liabilities | 10/49 | €481,414 | €489,641 | +€8,227 | +1.7% |
| Equity | 10/15 | €321,019 | €230,667 | -€90,352 | -28.1% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €170,000 | €79,500 | -€90,500 | -53.2% |
| Distributable reserves | 133 | €170,000 | €79,500 | -€90,500 | -53.2% |
| Profit (loss) carried forward | 14 | €136,759 | €136,907 | +€148 | +0.1% |
| Amounts payable | 17/49 | €160,395 | €258,974 | +€98,579 | +61.5% |
| Amounts payable after more than one year | 17 | €123,585 | €110,086 | -€13,499 | -10.9% |
| Financial debts | 170/4 | €123,585 | €110,086 | -€13,499 | -10.9% |
| Amounts payable within one year | 42/48 | €36,810 | €148,888 | +€112,078 | +304% |
| Current portion of amounts payable after more than one year | 42 | €12,960 | €13,499 | +€540 | +4.2% |
| Trade debts | 44 | €2,921 | - | -€2,921 | |
| Suppliers | 440/4 | €2,921 | - | -€2,921 | |
| Taxes, remuneration and social security | 45 | €15,929 | €19,135 | +€3,206 | +20.1% |
| Taxes | 450/3 | €12,500 | €15,674 | +€3,174 | +25.4% |
| Remuneration and social security | 454/9 | €3,429 | €3,461 | +€32 | +0.9% |
| Other amounts payable | 47/48 | €5,000 | €116,254 | +€111,254 | +2,225% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,244 | €18,755 | +€1,510 | +8.8% |
| Other operating charges | 640/8 | €1,733 | €814 | -€920 | -53.1% |
| Gross operating margin | 9900 | €90,031 | €60,303 | -€29,728 | -33.0% |
| Operating profit (loss) | 9901 | €71,053 | €40,734 | -€30,319 | -42.7% |
| Financial income | 75/76B | €1,734 | €2,480 | +€746 | +43.0% |
| Recurring financial income | 75 | €1,734 | €2,480 | +€746 | +43.0% |
| Financial charges | 65/66B | €6,528 | €5,638 | -€890 | -13.6% |
| Recurring financial charges | 65 | €6,528 | €5,638 | -€890 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €66,260 | €37,576 | -€28,684 | -43.3% |
| Income taxes | 67/77 | €20,275 | €12,928 | -€7,347 | -36.2% |
| Profit (loss) for the period | 9904 | €45,985 | €24,648 | -€21,337 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,985 | €24,648 | -€21,337 | -46.4% |
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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 6 November 2026 via checked.be.