DOCTEUR DAELEMANS: 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 DAELEMANS
Largest movements
- Tangible fixed assets -€16,021
down €16,021 (-12.4%), from €128,883 to €112,862
of which Land and buildings: -€15,406
- Deferred charges and accrued income -€11,976
down €11,976 (-85.4%), from €14,023 to €2,048
- Receivables within one year -€6,732
down €6,732 (-13.0%), from €51,731 to €44,999
of which Other amounts receivable: -€5,856
- Cash -€2,766
down €2,766 (-27.4%), from €10,080 to €7,314
mainly Contributions, distributions and other (-€80,770) and Net result for the year (-€18,248)
- Reserves -€80,770
down €80,770 (-100%), from €80,770 to €0
- Other debts +€62,170
up €62,170 (+334%), from €18,600 to €80,770
- Profit (loss) carried forward -€18,248
down €18,248 (-22.4%), from €81,494 to €63,245
- Gross operating margin -€13,132
down €13,132 (-86.2%), from €15,236 to €2,104
- Depreciation -€2,243
down €2,243 (-11.4%), from €19,662 to €17,420
- Financial income +€423
up €423 (+17.0%), from €2,493 to €2,916
- Other operating charges -€339
down €339 (-6.3%), from €5,378 to €5,039
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 | €204,717 | €167,223 | -€37,494 | -18.3% |
| Fixed assets | 21/28 | €128,883 | €112,862 | -€16,021 | -12.4% |
| Tangible fixed assets | 22/27 | €128,883 | €112,862 | -€16,021 | -12.4% |
| Land and buildings | 22 | €122,228 | €106,822 | -€15,406 | -12.6% |
| Plant, machinery and equipment | 23 | €1,158 | €198 | -€960 | -82.9% |
| Furniture and vehicles | 24 | €5,497 | €5,843 | +€346 | +6.3% |
| Current assets | 29/58 | €75,834 | €54,361 | -€21,474 | -28.3% |
| Amounts receivable within one year | 40/41 | €51,731 | €44,999 | -€6,732 | -13.0% |
| Trade receivables | 40 | €900 | €23 | -€876 | -97.4% |
| Other amounts receivable | 41 | €50,831 | €44,975 | -€5,856 | -11.5% |
| Cash at bank and in hand | 54/58 | €10,080 | €7,314 | -€2,766 | -27.4% |
| Deferred charges and accrued income | 490/1 | €14,023 | €2,048 | -€11,976 | -85.4% |
| Total equity and liabilities | 10/49 | €204,717 | €167,223 | -€37,494 | -18.3% |
| Equity | 10/15 | €179,878 | €80,859 | -€99,018 | -55.0% |
| Contributions | 10/11 | €17,614 | €17,614 | = | 0.0% |
| Reserves | 13 | €80,770 | €0 | -€80,770 | -100% |
| Distributable reserves | 133 | €80,770 | €0 | -€80,770 | -100% |
| Profit (loss) carried forward | 14 | €81,494 | €63,245 | -€18,248 | -22.4% |
| Amounts payable | 17/49 | €24,839 | €86,363 | +€61,524 | +248% |
| Amounts payable within one year | 42/48 | €24,839 | €86,363 | +€61,524 | +248% |
| Trade debts | 44 | €5,816 | €5,121 | -€695 | -12.0% |
| Suppliers | 440/4 | €5,816 | €5,121 | -€695 | -12.0% |
| Taxes, remuneration and social security | 45 | €423 | €473 | +€49 | +11.7% |
| Taxes | 450/3 | €423 | €473 | +€49 | +11.7% |
| Other amounts payable | 47/48 | €18,600 | €80,770 | +€62,170 | +334% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,662 | €17,420 | -€2,243 | -11.4% |
| Other operating charges | 640/8 | €5,378 | €5,039 | -€339 | -6.3% |
| Gross operating margin | 9900 | €15,236 | €2,104 | -€13,132 | -86.2% |
| Operating profit (loss) | 9901 | -€9,804 | -€20,354 | -€10,550 | -108% |
| Financial income | 75/76B | €2,493 | €2,916 | +€423 | +17.0% |
| Recurring financial income | 75 | €2,493 | €2,916 | +€423 | +17.0% |
| Financial charges | 65/66B | €421 | €336 | -€85 | -20.3% |
| Recurring financial charges | 65 | €421 | €336 | -€85 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,733 | -€17,774 | -€10,041 | -130% |
| Income taxes | 67/77 | €454 | €474 | +€20 | +4.5% |
| Profit (loss) for the period | 9904 | -€8,187 | -€18,248 | -€10,062 | -123% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,187 | -€18,248 | -€10,062 | -123% |
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 18 October 2026 via checked.be.