DOCTEUR DEVUYST FLORENCE: 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 DEVUYST FLORENCE
Largest movements
- Cash +€58,148
up €58,148 (+69.9%), from €83,209 to €141,357
mainly Other debts (+€124,787) and Net result for the year (+€76,675)
- Tangible fixed assets -€2,979
down €2,979 (-60.3%), from €4,940 to €1,961
- Deferred charges and accrued income +€2,976
up €2,976 (+62.2%), from €4,782 to €7,758
- Other debts +€124,787
up €124,787, from €0 to €124,787
- Profit (loss) carried forward -€70,709
down €70,709 (-100%), from €70,709 to €0
- Tax, wage and social debts +€4,309
up €4,309 (+160%), from €2,689 to €6,998
of which Taxes: +€4,309
- Trade debts -€1,578
down €1,578 (-80.6%), from €1,959 to €381
- Gross operating margin +€2,189
up €2,189 (+2.2%), from €100,552 to €102,741
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 | €98,735 | €155,559 | +€56,824 | +57.6% |
| Fixed assets | 21/28 | €4,940 | €1,961 | -€2,979 | -60.3% |
| Tangible fixed assets | 22/27 | €4,940 | €1,961 | -€2,979 | -60.3% |
| Furniture and vehicles | 24 | €4,940 | €1,961 | -€2,979 | -60.3% |
| Current assets | 29/58 | €93,795 | €153,598 | +€59,803 | +63.8% |
| Amounts receivable within one year | 40/41 | €5,805 | €4,483 | -€1,321 | -22.8% |
| Trade receivables | 40 | €5,338 | €4,483 | -€855 | -16.0% |
| Other amounts receivable | 41 | €467 | €0 | -€467 | -100% |
| Cash at bank and in hand | 54/58 | €83,209 | €141,357 | +€58,148 | +69.9% |
| Deferred charges and accrued income | 490/1 | €4,782 | €7,758 | +€2,976 | +62.2% |
| Total equity and liabilities | 10/49 | €98,735 | €155,559 | +€56,824 | +57.6% |
| Equity | 10/15 | €94,086 | €23,378 | -€70,709 | -75.2% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €19,878 | €19,878 | = | 0.0% |
| Distributable reserves | 133 | €19,878 | €19,878 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,709 | €0 | -€70,709 | -100% |
| Amounts payable | 17/49 | €4,648 | €132,182 | +€127,533 | +2,744% |
| Amounts payable within one year | 42/48 | €4,648 | €132,166 | +€127,517 | +2,743% |
| Trade debts | 44 | €1,959 | €381 | -€1,578 | -80.6% |
| Suppliers | 440/4 | €1,959 | €381 | -€1,578 | -80.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,689 | €6,998 | +€4,309 | +160% |
| Taxes | 450/3 | €2,689 | €6,998 | +€4,309 | +160% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €124,787 | +€124,787 | |
| Accrued charges and deferred income | 492/3 | €0 | €16 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,861 | €2,979 | -€883 | -22.9% |
| Other operating charges | 640/8 | €162 | €598 | +€436 | +270% |
| Non-recurring operating charges | 66A | - | €1,568 | +€1,568 | |
| Gross operating margin | 9900 | €100,552 | €102,741 | +€2,189 | +2.2% |
| Operating profit (loss) | 9901 | €96,529 | €97,596 | +€1,067 | +1.1% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.7% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.7% |
| Financial charges | 65/66B | €126 | €145 | +€19 | +15.2% |
| Recurring financial charges | 65 | €126 | €145 | +€19 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €96,406 | €97,450 | +€1,045 | +1.1% |
| Income taxes | 67/77 | €20,189 | €20,775 | +€586 | +2.9% |
| Profit (loss) for the period | 9904 | €76,216 | €76,675 | +€459 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €76,216 | €76,675 | +€459 | +0.6% |
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 31 October 2026 via checked.be.