DOCTEUR DAVID CORNESSE: what changed
DOCTEUR DAVID CORNESSE
Largest movements
- Cash -€193,571
down €193,571 (-62.0%), from €312,195 to €118,623
mainly Other debts (-€326,140) and Investment in fixed assets (net) (-€6,980)
- Tangible fixed assets -€45,678
down €45,678 (-4.4%), from €1.0m to €995,337
of which Land and buildings: -€44,313
- Other debts -€326,140
down €326,140 (-59.1%), from €552,272 to €226,132
- Reserves +€32,414
up €32,414 (+16.0%), from €203,001 to €235,415
- Debts after one year +€26,099
up €26,099 (+5.0%), from €521,029 to €547,128
- Current portion of long-term debt +€24,511
up €24,511 (+29.1%), from €84,245 to €108,757
- Financial charges +€26,805
up €26,805 (+32.4%), from €82,718 to €109,523
- Taxes -€9,908
down €9,908 (-43.2%), from €22,927 to €13,019
- Gross operating margin -€6,214
down €6,214 (-2.8%), from €219,051 to €212,837
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 | €1,430,921 | €1,188,661 | -€242,259 | -16.9% |
| Fixed assets | 21/28 | €1,041,015 | €995,337 | -€45,678 | -4.4% |
| Tangible fixed assets | 22/27 | €1,041,015 | €995,337 | -€45,678 | -4.4% |
| Land and buildings | 22 | €1,033,173 | €988,860 | -€44,313 | -4.3% |
| Plant, machinery and equipment | 23 | €203 | €927 | +€724 | +356% |
| Furniture and vehicles | 24 | €7,638 | €5,549 | -€2,089 | -27.4% |
| Current assets | 29/58 | €389,906 | €193,325 | -€196,581 | -50.4% |
| Amounts receivable within one year | 40/41 | - | €3,959 | +€3,959 | |
| Other amounts receivable | 41 | - | €3,959 | +€3,959 | |
| Cash at bank and in hand | 54/58 | €312,195 | €118,623 | -€193,571 | -62.0% |
| Deferred charges and accrued income | 490/1 | €77,711 | €70,743 | -€6,969 | -9.0% |
| Total equity and liabilities | 10/49 | €1,430,921 | €1,188,661 | -€242,259 | -16.9% |
| Equity | 10/15 | €260,822 | €293,236 | +€32,414 | +12.4% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €203,001 | €235,415 | +€32,414 | +16.0% |
| Distributable reserves | 133 | €203,001 | €235,415 | +€32,414 | +16.0% |
| Profit (loss) carried forward | 14 | €43,561 | €43,561 | = | 0.0% |
| Amounts payable | 17/49 | €1,170,099 | €895,425 | -€274,674 | -23.5% |
| Amounts payable after more than one year | 17 | €521,029 | €547,128 | +€26,099 | +5.0% |
| Financial debts | 170/4 | €521,029 | €547,128 | +€26,099 | +5.0% |
| Amounts payable within one year | 42/48 | €649,070 | €348,297 | -€300,773 | -46.3% |
| Current portion of amounts payable after more than one year | 42 | €84,245 | €108,757 | +€24,511 | +29.1% |
| Trade debts | 44 | €5,078 | €6,026 | +€948 | +18.7% |
| Suppliers | 440/4 | €5,078 | €6,026 | +€948 | +18.7% |
| Taxes, remuneration and social security | 45 | €7,475 | €7,383 | -€92 | -1.2% |
| Taxes | 450/3 | €7,475 | €7,383 | -€92 | -1.2% |
| Other amounts payable | 47/48 | €552,272 | €226,132 | -€326,140 | -59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,402 | €52,658 | +€1,256 | +2.4% |
| Other operating charges | 640/8 | €5,325 | €5,454 | +€129 | +2.4% |
| Gross operating margin | 9900 | €219,051 | €212,837 | -€6,214 | -2.8% |
| Operating profit (loss) | 9901 | €162,324 | €154,725 | -€7,599 | -4.7% |
| Financial income | 75/76B | €71 | €231 | +€160 | +226% |
| Recurring financial income | 75 | €71 | €231 | +€160 | +226% |
| Financial charges | 65/66B | €82,718 | €109,523 | +€26,805 | +32.4% |
| Recurring financial charges | 65 | €82,718 | €109,523 | +€26,805 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €79,676 | €45,433 | -€34,243 | -43.0% |
| Income taxes | 67/77 | €22,927 | €13,019 | -€9,908 | -43.2% |
| Profit (loss) for the period | 9904 | €56,749 | €32,414 | -€24,335 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,749 | €32,414 | -€24,335 | -42.9% |
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 3 November 2026 via checked.be.