Docteur DISPAS: 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 DISPAS
Largest movements
- Receivables within one year +€11,507
up €11,507 (+37.5%), from €30,667 to €42,174
of which Other amounts receivable: +€10,461
- Deferred charges and accrued income -€8,803
down €8,803 (-42.3%), from €20,795 to €11,991
- Cash +€4,288
up €4,288 (+13.5%), from €31,812 to €36,100
mainly Net result for the year (+€69,892) and Deferred charges and accrued income (+€8,803)
- Other debts +€7,696
up €7,696 (+14.9%), from €51,712 to €59,408
- Tax, wage and social debts -€969
down €969 (-7.1%), from €13,660 to €12,691
of which Taxes: -€1,464
- Gross operating margin +€5,830
up €5,830 (+6.7%), from €86,418 to €92,248
- Depreciation -€5,504
down €5,504 (-85.9%), from €6,408 to €905
- Taxes +€2,119
up €2,119 (+12.8%), from €16,520 to €18,639
- Staff costs -€1,529
down €1,529 (-27.0%), from €5,672 to €4,143
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,317 | €91,404 | +€6,087 | +7.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,044 | €1,139 | -€905 | -44.3% |
| Tangible fixed assets | 22/27 | €2,044 | €1,139 | -€905 | -44.3% |
| Furniture and vehicles | 24 | €2,044 | €1,139 | -€905 | -44.3% |
| Current assets | 29/58 | €83,273 | €90,265 | +€6,992 | +8.4% |
| Amounts receivable within one year | 40/41 | €30,667 | €42,174 | +€11,507 | +37.5% |
| Trade receivables | 40 | - | €1,046 | +€1,046 | |
| Other amounts receivable | 41 | €30,667 | €41,128 | +€10,461 | +34.1% |
| Cash at bank and in hand | 54/58 | €31,812 | €36,100 | +€4,288 | +13.5% |
| Deferred charges and accrued income | 490/1 | €20,795 | €11,991 | -€8,803 | -42.3% |
| Total equity and liabilities | 10/49 | €85,317 | €91,404 | +€6,087 | +7.1% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Amounts payable | 17/49 | €66,717 | €72,804 | +€6,087 | +9.1% |
| Amounts payable within one year | 42/48 | €66,717 | €72,804 | +€6,087 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,345 | €705 | -€639 | -47.5% |
| Suppliers | 440/4 | €1,345 | €705 | -€639 | -47.5% |
| Taxes, remuneration and social security | 45 | €13,660 | €12,691 | -€969 | -7.1% |
| Taxes | 450/3 | €12,948 | €11,484 | -€1,464 | -11.3% |
| Remuneration and social security | 454/9 | €712 | €1,207 | +€495 | +69.4% |
| Other amounts payable | 47/48 | €51,712 | €59,408 | +€7,696 | +14.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €5,672 | €4,143 | -€1,529 | -27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,408 | €905 | -€5,504 | -85.9% |
| Other operating charges | 640/8 | €541 | €659 | +€118 | +21.7% |
| Gross operating margin | 9900 | €86,418 | €92,248 | +€5,830 | +6.7% |
| Operating profit (loss) | 9901 | €73,797 | €86,542 | +€12,745 | +17.3% |
| Financial income | 75/76B | €1,913 | €2,217 | +€304 | +15.9% |
| Recurring financial income | 75 | €1,913 | €2,217 | +€304 | +15.9% |
| Financial charges | 65/66B | €212 | €228 | +€16 | +7.8% |
| Recurring financial charges | 65 | €212 | €228 | +€16 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €75,498 | €88,531 | +€13,033 | +17.3% |
| Income taxes | 67/77 | €16,520 | €18,639 | +€2,119 | +12.8% |
| Profit (loss) for the period | 9904 | €58,978 | €69,892 | +€10,914 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,978 | €69,892 | +€10,914 | +18.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.