DOCTEUR J.EUBEN: 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 J.EUBEN
Largest movements
- Cash +€74,497
up €74,497 (+89.0%), from €83,692 to €158,189
mainly Net result for the year (+€121,511) and Other debts (+€75,017)
- Receivables within one year -€4,015
down €4,015 (-7.6%), from €52,611 to €48,596
of which Other amounts receivable: -€4,966
- Other debts +€75,017
up €75,017 (+65.2%), from €115,000 to €190,017
- Tax, wage and social debts -€6,339
down €6,339 (-78.0%), from €8,126 to €1,788
- Gross operating margin +€8,265
up €8,265 (+5.5%), from €150,419 to €158,684
- Taxes +€2,262
up €2,262 (+7.0%), from €32,526 to €34,788
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 | €142,472 | €210,964 | +€68,492 | +48.1% |
| Fixed assets | 21/28 | €5,379 | €3,823 | -€1,556 | -28.9% |
| Tangible fixed assets | 22/27 | €5,379 | €3,823 | -€1,556 | -28.9% |
| Furniture and vehicles | 24 | €1,633 | €962 | -€670 | -41.1% |
| Other tangible fixed assets | 26 | €3,747 | €2,861 | -€886 | -23.6% |
| Current assets | 29/58 | €137,093 | €207,141 | +€70,048 | +51.1% |
| Amounts receivable within one year | 40/41 | €52,611 | €48,596 | -€4,015 | -7.6% |
| Trade receivables | 40 | €47,645 | €48,596 | +€951 | +2.0% |
| Other amounts receivable | 41 | €4,966 | - | -€4,966 | |
| Cash at bank and in hand | 54/58 | €83,692 | €158,189 | +€74,497 | +89.0% |
| Deferred charges and accrued income | 490/1 | €790 | €356 | -€434 | -54.9% |
| Total equity and liabilities | 10/49 | €142,472 | €210,964 | +€68,492 | +48.1% |
| Equity | 10/15 | €19,346 | €18,857 | -€489 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €746 | €257 | -€489 | -65.6% |
| Amounts payable | 17/49 | €123,126 | €192,108 | +€68,981 | +56.0% |
| Amounts payable within one year | 42/48 | €123,126 | €192,108 | +€68,981 | +56.0% |
| Trade debts | 44 | €0 | €303 | +€303 | |
| Suppliers | 440/4 | €0 | €303 | +€303 | |
| Taxes, remuneration and social security | 45 | €8,126 | €1,788 | -€6,339 | -78.0% |
| Taxes | 450/3 | €8,126 | €1,788 | -€6,339 | -78.0% |
| Other amounts payable | 47/48 | €115,000 | €190,017 | +€75,017 | +65.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,352 | €1,556 | +€204 | +15.1% |
| Other operating charges | 640/8 | €780 | €751 | -€29 | -3.7% |
| Gross operating margin | 9900 | €150,419 | €158,684 | +€8,265 | +5.5% |
| Operating profit (loss) | 9901 | €148,286 | €156,377 | +€8,091 | +5.5% |
| Financial charges | 65/66B | €79 | €78 | -€1 | -1.9% |
| Recurring financial charges | 65 | €79 | €78 | -€1 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €148,207 | €156,299 | +€8,092 | +5.5% |
| Income taxes | 67/77 | €32,526 | €34,788 | +€2,262 | +7.0% |
| Profit (loss) for the period | 9904 | €115,681 | €121,511 | +€5,830 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €115,681 | €121,511 | +€5,830 | +5.0% |
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.