DOCTEUR ERIC LIFRANGE: 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 ERIC LIFRANGE
Largest movements
- Current investments +€130,749
up €130,749 (+29.5%), from €443,852 to €574,601
- Receivables after one year -€94,050
down €94,050 (-63.0%), from €149,250 to €55,200
- Cash +€31,976
up €31,976 (+38.3%), from €83,399 to €115,375
mainly Net result for the year (+€163,239) and Receivables after one year (+€94,050)
- Reserves +€64,000
up €64,000 (+10.2%), from €625,860 to €689,860
- Gross operating margin +€21,684
up €21,684 (+10.4%), from €208,651 to €230,336
- Taxes +€7,453
up €7,453 (+10.3%), from €72,490 to €79,943
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 | €686,123 | €754,403 | +€68,279 | +10.0% |
| Fixed assets | 21/28 | €9,623 | €7,806 | -€1,817 | -18.9% |
| Tangible fixed assets | 22/27 | €9,623 | €7,806 | -€1,817 | -18.9% |
| Furniture and vehicles | 24 | €7,005 | €5,639 | -€1,365 | -19.5% |
| Other tangible fixed assets | 26 | €2,618 | €2,167 | -€451 | -17.2% |
| Current assets | 29/58 | €676,500 | €746,596 | +€70,096 | +10.4% |
| Amounts receivable after more than one year | 29 | €149,250 | €55,200 | -€94,050 | -63.0% |
| Other amounts receivable | 291 | €149,250 | €55,200 | -€94,050 | -63.0% |
| Current investments | 50/53 | €443,852 | €574,601 | +€130,749 | +29.5% |
| Cash at bank and in hand | 54/58 | €83,399 | €115,375 | +€31,976 | +38.3% |
| Deferred charges and accrued income | 490/1 | - | €1,421 | +€1,421 | |
| Total equity and liabilities | 10/49 | €686,123 | €754,403 | +€68,279 | +10.0% |
| Equity | 10/15 | €651,286 | €715,525 | +€64,239 | +9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €625,860 | €689,860 | +€64,000 | +10.2% |
| Distributable reserves | 133 | €625,860 | €689,860 | +€64,000 | +10.2% |
| Profit (loss) carried forward | 14 | €6,826 | €7,065 | +€239 | +3.5% |
| Amounts payable | 17/49 | €34,837 | €38,877 | +€4,040 | +11.6% |
| Amounts payable within one year | 42/48 | €34,837 | €38,877 | +€4,040 | +11.6% |
| Trade debts | 44 | - | €608 | +€608 | |
| Suppliers | 440/4 | - | €608 | +€608 | |
| Taxes, remuneration and social security | 45 | €24,550 | €31,250 | +€6,700 | +27.3% |
| Taxes | 450/3 | €24,550 | €31,250 | +€6,700 | +27.3% |
| Other amounts payable | 47/48 | €10,287 | €7,019 | -€3,268 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,590 | €1,817 | +€227 | +14.3% |
| Other operating charges | 640/8 | €607 | €480 | -€127 | -20.9% |
| Gross operating margin | 9900 | €208,651 | €230,336 | +€21,684 | +10.4% |
| Operating profit (loss) | 9901 | €206,455 | €228,039 | +€21,585 | +10.5% |
| Financial income | 75/76B | €14,249 | €15,407 | +€1,158 | +8.1% |
| Recurring financial income | 75 | €14,249 | €15,407 | +€1,158 | +8.1% |
| Financial charges | 65/66B | €716 | €264 | -€452 | -63.2% |
| Recurring financial charges | 65 | €716 | €264 | -€452 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | €219,988 | €243,182 | +€23,195 | +10.5% |
| Income taxes | 67/77 | €72,490 | €79,943 | +€7,453 | +10.3% |
| Profit (loss) for the period | 9904 | €147,498 | €163,239 | +€15,741 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €147,498 | €163,239 | +€15,741 | +10.7% |
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 16 October 2026 via checked.be.