DOCTEUR COLINET BENOIT: what changed
Two fiscal 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 COLINET BENOIT
Largest movements
- Current investments +€300,000
up €300,000 (+100.0%), from €300,000 to €600,000
- Cash -€272,284
down €272,284 (-63.9%), from €425,857 to €153,573
mainly Current investments (-€300,000) and Contributions, distributions and other (-€105,490)
- Tangible fixed assets -€17,301
down €17,301 (-26.4%), from €65,511 to €48,210
- Reserves +€17,733
up €17,733 (+2.8%), from €623,373 to €641,106
- Gross operating margin -€2,892
down €2,892 (-1.5%), from €190,200 to €187,308
- Financial income +€2,171
up €2,171 (+44.8%), from €4,847 to €7,019
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.
Cash bridge derived
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 | €795,788 | €812,887 | +€17,099 | +2.1% |
| Fixed assets | 21/28 | €65,511 | €48,210 | -€17,301 | -26.4% |
| Tangible fixed assets | 22/27 | €65,511 | €48,210 | -€17,301 | -26.4% |
| Furniture and vehicles | 24 | €65,511 | €48,210 | -€17,301 | -26.4% |
| Current assets | 29/58 | €730,277 | €764,676 | +€34,399 | +4.7% |
| Amounts receivable within one year | 40/41 | €2,348 | €8,307 | +€5,959 | +253.9% |
| Other amounts receivable | 41 | €2,348 | €8,307 | +€5,959 | +253.9% |
| Current investments | 50/53 | €300,000 | €600,000 | +€300,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €425,857 | €153,573 | -€272,284 | -63.9% |
| Deferred charges and accrued income | 490/1 | €2,073 | €2,797 | +€724 | +34.9% |
| Total equity and liabilities | 10/49 | €795,788 | €812,887 | +€17,099 | +2.1% |
| Equity | 10/15 | €668,947 | €686,680 | +€17,733 | +2.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €623,373 | €641,106 | +€17,733 | +2.8% |
| Distributable reserves | 133 | €623,373 | €641,106 | +€17,733 | +2.8% |
| Profit (loss) carried forward | 14 | €39,377 | €39,377 | = | 0.0% |
| Amounts payable | 17/49 | €126,842 | €126,207 | -€635 | -0.5% |
| Amounts payable within one year | 42/48 | €126,492 | €125,857 | -€635 | -0.5% |
| Trade debts | 44 | €4,844 | €4,952 | +€107 | +2.2% |
| Suppliers | 440/4 | €4,844 | €4,952 | +€107 | +2.2% |
| Taxes, remuneration and social security | 45 | €5,108 | €5,157 | +€49 | +1.0% |
| Remuneration and social security | 454/9 | €5,108 | €5,157 | +€49 | +1.0% |
| Other amounts payable | 47/48 | €116,539 | €115,748 | -€791 | -0.7% |
| Accrued charges and deferred income | 492/3 | €350 | €350 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,040 | €17,301 | +€261 | +1.5% |
| Other operating charges | 640/8 | €1,896 | €1,459 | -€437 | -23.1% |
| Gross operating margin | 9900 | €190,200 | €187,308 | -€2,892 | -1.5% |
| Operating profit (loss) | 9901 | €171,264 | €168,548 | -€2,716 | -1.6% |
| Financial income | 75/76B | €4,847 | €7,019 | +€2,171 | +44.8% |
| Recurring financial income | 75 | €4,847 | €7,019 | +€2,171 | +44.8% |
| Financial charges | 65/66B | €314 | €292 | -€22 | -6.9% |
| Recurring financial charges | 65 | €314 | €292 | -€22 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €175,798 | €175,275 | -€523 | -0.3% |
| Income taxes | 67/77 | €52,716 | €52,052 | -€664 | -1.3% |
| Profit (loss) for the period | 9904 | €123,082 | €123,223 | +€141 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €123,082 | €123,223 | +€141 | +0.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.