Docteur GILBERT: what changed
Docteur GILBERT
Largest movements
- Cash +€94,258
up €94,258 (+342%), from €27,596 to €121,854
mainly Net result for the year (+€50,221) and Deferred charges and accrued income (+€39,252)
- Deferred charges and accrued income -€39,252
no longer reported in 2025 (was €39,252)
- Tangible fixed assets -€18,486
no longer reported in 2025 (was €18,486)
- Receivables within one year -€4,065
down €4,065 (-67.5%), from €6,021 to €1,956
- Reserves +€50,221
up €50,221 (+25.6%), from €195,817 to €246,038
- Other debts -€16,120
down €16,120 (-94.3%), from €17,088 to €968
- Gross operating margin -€97,465
down €97,465 (-60.6%), from €160,706 to €63,242
- Taxes -€30,765
down €30,765 (-69.5%), from €44,251 to €13,486
- Depreciation -€18,332
no longer reported in 2025 (was €18,332)
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 | €216,870 | €249,639 | +€32,769 | +15.1% |
| Fixed assets | 21/28 | €18,936 | - | -€18,936 | |
| Tangible fixed assets | 22/27 | €18,486 | - | -€18,486 | |
| Furniture and vehicles | 24 | €18,486 | - | -€18,486 | |
| Financial fixed assets | 28 | €450 | - | -€450 | |
| Current assets | 29/58 | €197,934 | €249,639 | +€51,705 | +26.1% |
| Amounts receivable within one year | 40/41 | €6,021 | €1,956 | -€4,065 | -67.5% |
| Other amounts receivable | 41 | €6,021 | €1,956 | -€4,065 | -67.5% |
| Current investments | 50/53 | €125,065 | €125,829 | +€763 | +0.6% |
| Cash at bank and in hand | 54/58 | €27,596 | €121,854 | +€94,258 | +342% |
| Deferred charges and accrued income | 490/1 | €39,252 | - | -€39,252 | |
| Total equity and liabilities | 10/49 | €216,870 | €249,639 | +€32,769 | +15.1% |
| Equity | 10/15 | €197,817 | €248,038 | +€50,221 | +25.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €195,817 | €246,038 | +€50,221 | +25.6% |
| Distributable reserves | 133 | €195,817 | €246,038 | +€50,221 | +25.6% |
| Amounts payable | 17/49 | €19,053 | €1,601 | -€17,452 | -91.6% |
| Amounts payable within one year | 42/48 | €18,440 | €968 | -€17,472 | -94.7% |
| Trade debts | 44 | €602 | - | -€602 | |
| Suppliers | 440/4 | €602 | - | -€602 | |
| Taxes, remuneration and social security | 45 | €750 | - | -€750 | |
| Taxes | 450/3 | €750 | - | -€750 | |
| Other amounts payable | 47/48 | €17,088 | €968 | -€16,120 | -94.3% |
| Accrued charges and deferred income | 492/3 | €613 | €633 | +€19 | +3.2% |
| Non-recurring operating income | 76A | - | €38,514 | +€38,514 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,332 | - | -€18,332 | |
| Other operating charges | 640/8 | €2,195 | €945 | -€1,250 | -56.9% |
| Gross operating margin | 9900 | €160,706 | €63,242 | -€97,465 | -60.6% |
| Operating profit (loss) | 9901 | €140,180 | €62,296 | -€77,884 | -55.6% |
| Financial income | 75/76B | €907 | €1,473 | +€567 | +62.5% |
| Recurring financial income | 75 | €907 | €1,473 | +€567 | +62.5% |
| Financial charges | 65/66B | €62 | €63 | +€1 | +1.6% |
| Recurring financial charges | 65 | €62 | €63 | +€1 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €141,025 | €63,707 | -€77,318 | -54.8% |
| Income taxes | 67/77 | €44,251 | €13,486 | -€30,765 | -69.5% |
| Profit (loss) for the period | 9904 | €96,774 | €50,221 | -€46,553 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €96,774 | €50,221 | -€46,553 | -48.1% |
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 6 November 2026 via checked.be.