Docteur Delphine BOURDOUXHE: what changed
Docteur Delphine BOURDOUXHE
Largest movements
- Receivables within one year +€17,157
up €17,157 (+29.7%), from €57,685 to €74,842
of which Other amounts receivable: +€21,162
- Tangible fixed assets -€8,369
down €8,369 (-96.3%), from €8,689 to €320
of which Furniture and vehicles: -€8,369
- Cash -€7,478
down €7,478 (-23.8%), from €31,404 to €23,926
mainly Contributions, distributions and other (-€40,000) and Receivables within one year (-€17,157)
- Deferred charges and accrued income +€3,085
up €3,085, from €0 to €3,085
- Other debts +€14,200
up €14,200 (+55.0%), from €25,800 to €40,000
- Debts after one year -€5,807
no longer reported in 2025 (was €5,807)
- Reserves -€3,000
down €3,000 (-6.6%), from €45,500 to €42,500
of which Distributable reserves: -€3,000
- Profit (loss) carried forward -€1,350
down €1,350 (-90.0%), from €1,500 to €151
- Gross operating margin -€7,381
down €7,381 (-10.8%), from €68,306 to €60,924
- Financial income +€1,568
up €1,568 (+121%), from €1,293 to €2,860
- Depreciation -€837
down €837 (-8.7%), from €9,578 to €8,741
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 | €97,778 | €102,172 | +€4,395 | +4.5% |
| Fixed assets | 21/28 | €8,689 | €320 | -€8,369 | -96.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €8,689 | €320 | -€8,369 | -96.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €8,689 | €320 | -€8,369 | -96.3% |
| Current assets | 29/58 | €89,088 | €101,852 | +€12,764 | +14.3% |
| Amounts receivable within one year | 40/41 | €57,685 | €74,842 | +€17,157 | +29.7% |
| Trade receivables | 40 | €12,086 | €8,081 | -€4,005 | -33.1% |
| Other amounts receivable | 41 | €45,598 | €66,760 | +€21,162 | +46.4% |
| Cash at bank and in hand | 54/58 | €31,404 | €23,926 | -€7,478 | -23.8% |
| Deferred charges and accrued income | 490/1 | €0 | €3,085 | +€3,085 | |
| Total equity and liabilities | 10/49 | €97,778 | €102,172 | +€4,395 | +4.5% |
| Equity | 10/15 | €59,400 | €55,051 | -€4,350 | -7.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €45,500 | €42,500 | -€3,000 | -6.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €45,500 | €42,500 | -€3,000 | -6.6% |
| Profit (loss) carried forward | 14 | €1,500 | €151 | -€1,350 | -90.0% |
| Amounts payable | 17/49 | €38,378 | €47,122 | +€8,744 | +22.8% |
| Amounts payable after more than one year | 17 | €5,807 | - | -€5,807 | |
| Financial debts | 170/4 | €5,807 | - | -€5,807 | |
| Amounts payable within one year | 42/48 | €32,570 | €47,122 | +€14,551 | +44.7% |
| Current portion of amounts payable after more than one year | 42 | €6,246 | €5,807 | -€439 | -7.0% |
| Trade debts | 44 | €524 | €815 | +€290 | +55.3% |
| Suppliers | 440/4 | €524 | €815 | +€290 | +55.3% |
| Taxes, remuneration and social security | 45 | €0 | €500 | +€500 | |
| Taxes | 450/3 | €0 | €500 | +€500 | |
| Other amounts payable | 47/48 | €25,800 | €40,000 | +€14,200 | +55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,578 | €8,741 | -€837 | -8.7% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €68,306 | €60,924 | -€7,381 | -10.8% |
| Operating profit (loss) | 9901 | €58,343 | €51,796 | -€6,548 | -11.2% |
| Financial income | 75/76B | €1,293 | €2,860 | +€1,568 | +121% |
| Recurring financial income | 75 | €1,293 | €2,860 | +€1,568 | +121% |
| Financial charges | 65/66B | €1,148 | €993 | -€155 | -13.5% |
| Recurring financial charges | 65 | €1,148 | €993 | -€155 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €58,489 | €53,664 | -€4,825 | -8.2% |
| Income taxes | 67/77 | €18,692 | €18,013 | -€679 | -3.6% |
| Profit (loss) for the period | 9904 | €39,796 | €35,650 | -€4,146 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,796 | €35,650 | -€4,146 | -10.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.