DOCTEUR EPPE: what changed
DOCTEUR EPPE
Largest movements
- Cash +€37,207
up €37,207 (+79.3%), from €46,896 to €84,102
mainly Net result for the year (+€82,557) and Other debts (+€40,000)
- Tangible fixed assets -€7,426
down €7,426 (-74.6%), from €9,954 to €2,528
- Receivables within one year -€3,813
down €3,813 (-7.7%), from €49,265 to €45,452
of which Other amounts receivable: -€5,851
- Other debts +€40,000
up €40,000 (+66.7%), from €60,000 to €100,000
- Profit (loss) carried forward -€17,443
down €17,443 (-43.2%), from €40,347 to €22,904
- Tax, wage and social debts +€3,236
up €3,236 (+38.2%), from €8,463 to €11,699
- Gross operating margin +€43,240
up €43,240 (+60.5%), from €71,500 to €114,740
- Taxes +€7,296
up €7,296 (+45.6%), from €16,005 to €23,301
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 | €129,746 | €155,814 | +€26,068 | +20.1% |
| Fixed assets | 21/28 | €9,954 | €2,528 | -€7,426 | -74.6% |
| Tangible fixed assets | 22/27 | €9,954 | €2,528 | -€7,426 | -74.6% |
| Furniture and vehicles | 24 | €9,954 | €2,528 | -€7,426 | -74.6% |
| Current assets | 29/58 | €119,792 | €153,286 | +€33,494 | +28.0% |
| Amounts receivable within one year | 40/41 | €49,265 | €45,452 | -€3,813 | -7.7% |
| Trade receivables | 40 | €41,799 | €43,837 | +€2,038 | +4.9% |
| Other amounts receivable | 41 | €7,466 | €1,615 | -€5,851 | -78.4% |
| Current investments | 50/53 | €20,377 | €20,546 | +€170 | +0.8% |
| Cash at bank and in hand | 54/58 | €46,896 | €84,102 | +€37,207 | +79.3% |
| Deferred charges and accrued income | 490/1 | €3,255 | €3,185 | -€69 | -2.1% |
| Total equity and liabilities | 10/49 | €129,746 | €155,814 | +€26,068 | +20.1% |
| Equity | 10/15 | €60,807 | €43,364 | -€17,443 | -28.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,347 | €22,904 | -€17,443 | -43.2% |
| Amounts payable | 17/49 | €68,940 | €112,451 | +€43,511 | +63.1% |
| Amounts payable within one year | 42/48 | €68,630 | €112,171 | +€43,540 | +63.4% |
| Trade debts | 44 | €167 | €471 | +€304 | +182% |
| Suppliers | 440/4 | €167 | €471 | +€304 | +182% |
| Taxes, remuneration and social security | 45 | €8,463 | €11,699 | +€3,236 | +38.2% |
| Taxes | 450/3 | €8,463 | €11,699 | +€3,236 | +38.2% |
| Other amounts payable | 47/48 | €60,000 | €100,000 | +€40,000 | +66.7% |
| Accrued charges and deferred income | 492/3 | €309 | €280 | -€29 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,422 | €7,426 | +€4 | +0.1% |
| Other operating charges | 640/8 | €1,670 | €1,768 | +€97 | +5.8% |
| Gross operating margin | 9900 | €71,500 | €114,740 | +€43,240 | +60.5% |
| Operating profit (loss) | 9901 | €62,408 | €105,547 | +€43,139 | +69.1% |
| Financial income | 75/76B | €1,190 | €636 | -€554 | -46.5% |
| Recurring financial income | 75 | €1,190 | €636 | -€554 | -46.5% |
| Financial charges | 65/66B | €135 | €325 | +€190 | +141% |
| Recurring financial charges | 65 | €135 | €325 | +€190 | +141% |
| Profit (loss) for the period before taxes | 9903 | €63,463 | €105,858 | +€42,394 | +66.8% |
| Income taxes | 67/77 | €16,005 | €23,301 | +€7,296 | +45.6% |
| Profit (loss) for the period | 9904 | €47,458 | €82,557 | +€35,099 | +74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,458 | €82,557 | +€35,099 | +74.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.