DOCTEUR HELLA ANDRE: 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 HELLA ANDRE
Largest movements
- Cash +€45,324
up €45,324 (+76.1%), from €59,589 to €104,914
mainly Net result for the year (+€44,051) and Receivables within one year (+€24,944)
- Receivables within one year -€24,944
down €24,944 (-59.3%), from €42,062 to €17,118
of which Trade receivables: -€22,693
- Tangible fixed assets +€6,402
up €6,402 (+327%), from €1,959 to €8,361
- Reserves +€44,051
up €44,051 (+70.0%), from €62,916 to €106,967
- Profit (loss) carried forward -€20,000
down €20,000 (-76.3%), from €26,216 to €6,216
- Tax, wage and social debts +€2,874
up €2,874 (+126%), from €2,272 to €5,147
- Gross operating margin +€4,483
up €4,483 (+6.9%), from €65,208 to €69,691
- Taxes +€3,802
up €3,802 (+21.0%), from €18,072 to €21,874
- Depreciation +€2,694
up €2,694 (+1,529%), from €176 to €2,871
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 | €105,229 | €131,937 | +€26,708 | +25.4% |
| Fixed assets | 21/28 | €1,959 | €8,361 | +€6,402 | +327% |
| Tangible fixed assets | 22/27 | €1,959 | €8,361 | +€6,402 | +327% |
| Furniture and vehicles | 24 | €1,959 | €8,361 | +€6,402 | +327% |
| Current assets | 29/58 | €103,270 | €123,576 | +€20,306 | +19.7% |
| Amounts receivable within one year | 40/41 | €42,062 | €17,118 | -€24,944 | -59.3% |
| Trade receivables | 40 | €39,811 | €17,118 | -€22,693 | -57.0% |
| Other amounts receivable | 41 | €2,251 | - | -€2,251 | |
| Cash at bank and in hand | 54/58 | €59,589 | €104,914 | +€45,324 | +76.1% |
| Deferred charges and accrued income | 490/1 | €1,619 | €1,544 | -€74 | -4.6% |
| Total equity and liabilities | 10/49 | €105,229 | €131,937 | +€26,708 | +25.4% |
| Equity | 10/15 | €101,532 | €125,583 | +€24,051 | +23.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €62,916 | €106,967 | +€44,051 | +70.0% |
| Distributable reserves | 133 | €62,916 | €106,967 | +€44,051 | +70.0% |
| Profit (loss) carried forward | 14 | €26,216 | €6,216 | -€20,000 | -76.3% |
| Amounts payable | 17/49 | €3,697 | €6,355 | +€2,657 | +71.9% |
| Amounts payable within one year | 42/48 | €3,601 | €6,306 | +€2,704 | +75.1% |
| Trade debts | 44 | €1,329 | €1,159 | -€170 | -12.8% |
| Suppliers | 440/4 | €1,329 | €1,159 | -€170 | -12.8% |
| Taxes, remuneration and social security | 45 | €2,272 | €5,147 | +€2,874 | +126% |
| Taxes | 450/3 | €2,272 | €5,147 | +€2,874 | +126% |
| Accrued charges and deferred income | 492/3 | €96 | €49 | -€47 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176 | €2,871 | +€2,694 | +1,529% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €65,208 | €69,691 | +€4,483 | +6.9% |
| Operating profit (loss) | 9901 | €64,645 | €66,421 | +€1,776 | +2.7% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €584 | €496 | -€88 | -15.1% |
| Recurring financial charges | 65 | €584 | €496 | -€88 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €64,070 | €65,925 | +€1,855 | +2.9% |
| Income taxes | 67/77 | €18,072 | €21,874 | +€3,802 | +21.0% |
| Profit (loss) for the period | 9904 | €45,997 | €44,051 | -€1,947 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,997 | €44,051 | -€1,947 | -4.2% |
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 31 October 2026 via checked.be.