Docteur DESCHUTTER Anne: 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 DESCHUTTER Anne
Largest movements
- Intangible fixed assets -€30,000
down €30,000 (-11.8%), from €254,138 to €224,138
- Cash +€25,586
up €25,586 (+45.0%), from €56,910 to €82,495
mainly Debts after one year (+€50,246) and Depreciation (+€41,219)
- Tangible fixed assets -€11,219
down €11,219 (-25.4%), from €44,217 to €32,997
of which Furniture and vehicles: -€10,305
- Other debts -€97,622
down €97,622 (-35.2%), from €277,624 to €180,003
- Debts after one year +€50,246
up €50,246 (+220%), from €22,877 to €73,122
- Current portion of long-term debt +€15,552
up €15,552 (+232%), from €6,710 to €22,262
- Profit (loss) carried forward +€12,201
up €12,201 (+26.2%), from €46,636 to €58,837
- Gross operating margin -€65,885
down €65,885 (-51.9%), from €126,915 to €61,030
- Depreciation -€20,610
down €20,610 (-33.3%), from €61,829 to €41,219
- Taxes -€8,764
down €8,764 (-70.4%), from €12,441 to €3,677
- Other operating charges -€2,456
down €2,456 (-59.6%), from €4,120 to €1,664
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 | €375,038 | €360,471 | -€14,566 | -3.9% |
| Fixed assets | 21/28 | €298,355 | €257,135 | -€41,219 | -13.8% |
| Intangible fixed assets | 21 | €254,138 | €224,138 | -€30,000 | -11.8% |
| Tangible fixed assets | 22/27 | €44,217 | €32,997 | -€11,219 | -25.4% |
| Plant, machinery and equipment | 23 | €2,637 | €1,723 | -€914 | -34.7% |
| Furniture and vehicles | 24 | €41,580 | €31,275 | -€10,305 | -24.8% |
| Current assets | 29/58 | €76,683 | €103,336 | +€26,653 | +34.8% |
| Amounts receivable within one year | 40/41 | €1,348 | €0 | -€1,348 | -100% |
| Trade receivables | 40 | €1,348 | €0 | -€1,348 | -100% |
| Cash at bank and in hand | 54/58 | €56,910 | €82,495 | +€25,586 | +45.0% |
| Deferred charges and accrued income | 490/1 | €18,426 | €20,841 | +€2,415 | +13.1% |
| Total equity and liabilities | 10/49 | €375,038 | €360,471 | -€14,566 | -3.9% |
| Equity | 10/15 | €51,636 | €63,837 | +€12,201 | +23.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,636 | €58,837 | +€12,201 | +26.2% |
| Amounts payable | 17/49 | €323,402 | €296,635 | -€26,768 | -8.3% |
| Amounts payable after more than one year | 17 | €22,877 | €73,122 | +€50,246 | +220% |
| Financial debts | 170/4 | €22,877 | €73,122 | +€50,246 | +220% |
| Amounts payable within one year | 42/48 | €300,526 | €223,512 | -€77,013 | -25.6% |
| Current portion of amounts payable after more than one year | 42 | €6,710 | €22,262 | +€15,552 | +232% |
| Trade debts | 44 | - | €1,379 | +€1,379 | |
| Suppliers | 440/4 | - | €1,379 | +€1,379 | |
| Taxes, remuneration and social security | 45 | €16,191 | €19,869 | +€3,677 | +22.7% |
| Taxes | 450/3 | €16,191 | €19,869 | +€3,677 | +22.7% |
| Other amounts payable | 47/48 | €277,624 | €180,003 | -€97,622 | -35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,829 | €41,219 | -€20,610 | -33.3% |
| Other operating charges | 640/8 | €4,120 | €1,664 | -€2,456 | -59.6% |
| Gross operating margin | 9900 | €126,915 | €61,030 | -€65,885 | -51.9% |
| Operating profit (loss) | 9901 | €60,966 | €18,147 | -€42,820 | -70.2% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €1,059 | €2,268 | +€1,209 | +114% |
| Recurring financial charges | 65 | €1,059 | €2,268 | +€1,209 | +114% |
| Profit (loss) for the period before taxes | 9903 | €59,910 | €15,879 | -€44,032 | -73.5% |
| Income taxes | 67/77 | €12,441 | €3,677 | -€8,764 | -70.4% |
| Profit (loss) for the period | 9904 | €47,469 | €12,201 | -€35,267 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,469 | €12,201 | -€35,267 | -74.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.