DOCTEUR DEVOS ANOUCHKA: 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 DEVOS ANOUCHKA
Largest movements
- Cash -€80,781
down €80,781 (-70.7%), from €114,320 to €33,539
mainly Other debts (-€78,561) and Tax, wage and social debts (-€16,312)
- Intangible fixed assets -€20,000
down €20,000 (-11.1%), from €180,000 to €160,000
- Receivables within one year +€7,330
up €7,330 (+148%), from €4,941 to €12,271
- Tangible fixed assets +€4,571
up €4,571 (+28.5%), from €16,017 to €20,588
of which Furniture and vehicles: +€3,102
- Other debts -€78,561
down €78,561 (-37.7%), from €208,152 to €129,591
- Tax, wage and social debts -€16,312
down €16,312 (-70.0%), from €23,292 to €6,980
- Profit (loss) carried forward +€11,973
up €11,973 (+15.9%), from €75,111 to €87,084
- Debts after one year -€4,554
down €4,554 (-43.1%), from €10,569 to €6,015
- Gross operating margin -€125,576
down €125,576 (-72.0%), from €174,509 to €48,933
- Taxes -€16,312
down €16,312 (-79.1%), from €20,634 to €4,323
- Other operating charges -€2,445
down €2,445 (-82.6%), from €2,961 to €516
- Depreciation +€2,384
up €2,384 (+8.5%), from €28,008 to €30,392
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 | €326,632 | €236,390 | -€90,242 | -27.6% |
| Fixed assets | 21/28 | €196,017 | €180,588 | -€15,429 | -7.9% |
| Intangible fixed assets | 21 | €180,000 | €160,000 | -€20,000 | -11.1% |
| Tangible fixed assets | 22/27 | €16,017 | €20,588 | +€4,571 | +28.5% |
| Plant, machinery and equipment | 23 | - | €1,469 | +€1,469 | |
| Furniture and vehicles | 24 | €16,017 | €19,119 | +€3,102 | +19.4% |
| Current assets | 29/58 | €130,616 | €55,803 | -€74,813 | -57.3% |
| Amounts receivable within one year | 40/41 | €4,941 | €12,271 | +€7,330 | +148% |
| Trade receivables | 40 | €4,941 | €12,271 | +€7,330 | +148% |
| Cash at bank and in hand | 54/58 | €114,320 | €33,539 | -€80,781 | -70.7% |
| Deferred charges and accrued income | 490/1 | €11,355 | €9,992 | -€1,362 | -12.0% |
| Total equity and liabilities | 10/49 | €326,632 | €236,390 | -€90,242 | -27.6% |
| Equity | 10/15 | €75,211 | €87,184 | +€11,973 | +15.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,111 | €87,084 | +€11,973 | +15.9% |
| Amounts payable | 17/49 | €251,422 | €149,206 | -€102,215 | -40.7% |
| Amounts payable after more than one year | 17 | €10,569 | €6,015 | -€4,554 | -43.1% |
| Financial debts | 170/4 | €10,569 | €6,015 | -€4,554 | -43.1% |
| Amounts payable within one year | 42/48 | €240,853 | €143,019 | -€97,834 | -40.6% |
| Current portion of amounts payable after more than one year | 42 | €4,336 | €4,554 | +€218 | +5.0% |
| Trade debts | 44 | €5,073 | €1,894 | -€3,179 | -62.7% |
| Suppliers | 440/4 | €5,073 | €1,894 | -€3,179 | -62.7% |
| Taxes, remuneration and social security | 45 | €23,292 | €6,980 | -€16,312 | -70.0% |
| Taxes | 450/3 | €23,292 | €6,980 | -€16,312 | -70.0% |
| Other amounts payable | 47/48 | €208,152 | €129,591 | -€78,561 | -37.7% |
| Accrued charges and deferred income | 492/3 | - | €172 | +€172 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,008 | €30,392 | +€2,384 | +8.5% |
| Other operating charges | 640/8 | €2,961 | €516 | -€2,445 | -82.6% |
| Non-recurring operating charges | 66A | €46,000 | - | -€46,000 | |
| Gross operating margin | 9900 | €174,509 | €48,933 | -€125,576 | -72.0% |
| Operating profit (loss) | 9901 | €97,540 | €18,025 | -€79,515 | -81.5% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €975 | €896 | -€78 | -8.0% |
| Recurring financial charges | 65 | €975 | €896 | -€78 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €96,578 | €17,129 | -€79,449 | -82.3% |
| Income taxes | 67/77 | €20,634 | €4,323 | -€16,312 | -79.1% |
| Profit (loss) for the period | 9904 | €75,944 | €12,806 | -€63,137 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €75,944 | €12,806 | -€63,137 | -83.1% |
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 23 October 2026 via checked.be.