Docteur Florence ROBERT: 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 Florence ROBERT
Largest movements
- Current investments +€24,000
up €24,000 (+171%), from €14,000 to €38,000
- Cash +€13,642
up €13,642 (+98.6%), from €13,837 to €27,479
mainly Net result for the year (+€31,593) and Other debts (+€10,977)
- Receivables within one year +€5,535
up €5,535 (+116%), from €4,757 to €10,292
of which Trade receivables: +€4,462
- Tangible fixed assets -€5,499
down €5,499 (-50.0%), from €11,001 to €5,501
- Deferred charges and accrued income +€2,848
up €2,848 (+162%), from €1,753 to €4,601
- Reserves +€31,593
up €31,593 (+204%), from €15,507 to €47,100
- Other debts +€10,977
up €10,977 (+59.2%), from €18,554 to €29,531
- Trade debts -€1,375
down €1,375 (-57.6%), from €2,387 to €1,012
- Gross operating margin +€14,942
up €14,942 (+46.8%), from €31,929 to €46,871
- Depreciation -€2,953
down €2,953 (-34.9%), from €8,452 to €5,499
- Taxes +€2,174
up €2,174 (+32.2%), from €6,753 to €8,926
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 | €45,348 | €85,874 | +€40,526 | +89.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €11,001 | €5,501 | -€5,499 | -50.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €11,001 | €5,501 | -€5,499 | -50.0% |
| Furniture and vehicles | 24 | €11,001 | €5,501 | -€5,499 | -50.0% |
| Current assets | 29/58 | €34,347 | €80,373 | +€46,025 | +134% |
| Amounts receivable within one year | 40/41 | €4,757 | €10,292 | +€5,535 | +116% |
| Trade receivables | 40 | €509 | €4,971 | +€4,462 | +876% |
| Other amounts receivable | 41 | €4,247 | €5,321 | +€1,074 | +25.3% |
| Current investments | 50/53 | €14,000 | €38,000 | +€24,000 | +171% |
| Cash at bank and in hand | 54/58 | €13,837 | €27,479 | +€13,642 | +98.6% |
| Deferred charges and accrued income | 490/1 | €1,753 | €4,601 | +€2,848 | +162% |
| Total equity and liabilities | 10/49 | €45,348 | €85,874 | +€40,526 | +89.4% |
| Equity | 10/15 | €19,507 | €51,100 | +€31,593 | +162% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €15,507 | €47,100 | +€31,593 | +204% |
| Distributable reserves | 133 | €15,507 | €47,100 | +€31,593 | +204% |
| Amounts payable | 17/49 | €25,841 | €34,773 | +€8,933 | +34.6% |
| Amounts payable within one year | 42/48 | €24,541 | €34,143 | +€9,602 | +39.1% |
| Trade debts | 44 | €2,387 | €1,012 | -€1,375 | -57.6% |
| Suppliers | 440/4 | €2,387 | €1,012 | -€1,375 | -57.6% |
| Taxes, remuneration and social security | 45 | €3,600 | €3,600 | = | 0.0% |
| Taxes | 450/3 | €3,600 | €3,600 | = | 0.0% |
| Other amounts payable | 47/48 | €18,554 | €29,531 | +€10,977 | +59.2% |
| Accrued charges and deferred income | 492/3 | €1,300 | €631 | -€669 | -51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,452 | €5,499 | -€2,953 | -34.9% |
| Other operating charges | 640/8 | €1,147 | €775 | -€371 | -32.4% |
| Gross operating margin | 9900 | €31,929 | €46,871 | +€14,942 | +46.8% |
| Operating profit (loss) | 9901 | €22,330 | €40,596 | +€18,266 | +81.8% |
| Financial charges | 65/66B | €70 | €76 | +€6 | +8.3% |
| Recurring financial charges | 65 | €70 | €76 | +€6 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €22,260 | €40,520 | +€18,260 | +82.0% |
| Income taxes | 67/77 | €6,753 | €8,926 | +€2,174 | +32.2% |
| Profit (loss) for the period | 9904 | €15,507 | €31,593 | +€16,086 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €15,507 | €31,593 | +€16,086 | +104% |
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 1 November 2026 via checked.be.