DOCTEUR HALLET CLAUDE: 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 HALLET CLAUDE
Largest movements
- Cash +€21,729
up €21,729 (+44.3%), from €49,006 to €70,735
mainly Net result for the year (+€38,811) and Depreciation (+€19,338)
- Receivables within one year -€12,780
down €12,780 (-58.0%), from €22,028 to €9,248
of which Other amounts receivable: -€12,660
- Tangible fixed assets -€10,944
down €10,944 (-12.2%), from €89,930 to €78,985
of which Other tangible fixed assets: -€7,215
- Reserves +€38,811
up €38,811 (+60.7%), from €63,975 to €102,785
- Other debts -€17,710
no longer reported in 2025 (was €17,710)
- Current portion of long-term debt -€9,069
down €9,069 (-61.5%), from €14,735 to €5,666
- Tax, wage and social debts -€8,459
down €8,459 (-99.9%), from €8,470 to €12
- Debts after one year -€5,666
down €5,666 (-15.2%), from €37,351 to €31,685
- Gross operating margin +€18,173
up €18,173 (+28.4%), from €63,959 to €82,132
- Taxes +€8,214
up €8,214 (+69.6%), from €11,798 to €20,012
- Financial charges +€1,456
up €1,456 (+85.6%), from €1,700 to €3,157
- Depreciation -€1,345
down €1,345 (-6.5%), from €20,683 to €19,338
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 | €160,963 | €158,969 | -€1,995 | -1.2% |
| Fixed assets | 21/28 | €89,930 | €78,985 | -€10,944 | -12.2% |
| Tangible fixed assets | 22/27 | €89,930 | €78,985 | -€10,944 | -12.2% |
| Furniture and vehicles | 24 | €14,805 | €11,076 | -€3,729 | -25.2% |
| Other tangible fixed assets | 26 | €75,124 | €67,909 | -€7,215 | -9.6% |
| Current assets | 29/58 | €71,034 | €79,983 | +€8,950 | +12.6% |
| Amounts receivable within one year | 40/41 | €22,028 | €9,248 | -€12,780 | -58.0% |
| Trade receivables | 40 | €120 | - | -€120 | |
| Other amounts receivable | 41 | €21,908 | €9,248 | -€12,660 | -57.8% |
| Cash at bank and in hand | 54/58 | €49,006 | €70,735 | +€21,729 | +44.3% |
| Total equity and liabilities | 10/49 | €160,963 | €158,969 | -€1,995 | -1.2% |
| Equity | 10/15 | €82,575 | €121,385 | +€38,811 | +47.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,975 | €102,785 | +€38,811 | +60.7% |
| Distributable reserves | 133 | €63,975 | €102,785 | +€38,811 | +60.7% |
| Amounts payable | 17/49 | €78,389 | €37,583 | -€40,805 | -52.1% |
| Amounts payable after more than one year | 17 | €37,351 | €31,685 | -€5,666 | -15.2% |
| Financial debts | 170/4 | €37,351 | €31,685 | -€5,666 | -15.2% |
| Amounts payable within one year | 42/48 | €41,038 | €5,898 | -€35,139 | -85.6% |
| Current portion of amounts payable after more than one year | 42 | €14,735 | €5,666 | -€9,069 | -61.5% |
| Financial debts | 43 | - | €221 | +€221 | |
| Credit institutions | 430/8 | - | €221 | +€221 | |
| Trade debts | 44 | €122 | - | -€122 | |
| Suppliers | 440/4 | €122 | - | -€122 | |
| Taxes, remuneration and social security | 45 | €8,470 | €12 | -€8,459 | -99.9% |
| Taxes | 450/3 | €8,470 | €12 | -€8,459 | -99.9% |
| Other amounts payable | 47/48 | €17,710 | - | -€17,710 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,683 | €19,338 | -€1,345 | -6.5% |
| Other operating charges | 640/8 | €754 | €936 | +€182 | +24.2% |
| Gross operating margin | 9900 | €63,959 | €82,132 | +€18,173 | +28.4% |
| Operating profit (loss) | 9901 | €42,522 | €61,858 | +€19,336 | +45.5% |
| Financial income | 75/76B | €33 | €121 | +€88 | +271% |
| Recurring financial income | 75 | €33 | €121 | +€88 | +271% |
| Financial charges | 65/66B | €1,700 | €3,157 | +€1,456 | +85.6% |
| Recurring financial charges | 65 | €1,700 | €3,157 | +€1,456 | +85.6% |
| Profit (loss) for the period before taxes | 9903 | €40,855 | €58,822 | +€17,968 | +44.0% |
| Income taxes | 67/77 | €11,798 | €20,012 | +€8,214 | +69.6% |
| Profit (loss) for the period | 9904 | €29,057 | €38,811 | +€9,754 | +33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,057 | €38,811 | +€9,754 | +33.6% |
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 25 October 2026 via checked.be.