DOCTEUR JAMAR: 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 JAMAR
Largest movements
- Cash +€50,682
up €50,682 (+101%), from €50,396 to €101,078
mainly Net result for the year (+€31,463) and Other debts (+€23,919)
- Deferred charges and accrued income -€17,190
down €17,190 (-62.8%), from €27,376 to €10,186
- Tangible fixed assets +€2,638
up €2,638 (+60.4%), from €4,368 to €7,005
of which Furniture and vehicles: +€3,074
- Receivables within one year -€1,631
down €1,631 (-13.4%), from €12,194 to €10,563
of which Other amounts receivable: -€1,558
- Other debts +€23,919
up €23,919 (+4,176%), from €573 to €24,492
- Reserves +€6,335
up €6,335 (+8.7%), from €73,179 to €79,514
of which Distributable reserves: +€6,335
- Tax, wage and social debts +€3,950
up €3,950 (+48.6%), from €8,126 to €12,076
of which Taxes: +€3,581
- Gross operating margin +€19,409
up €19,409 (+33.7%), from €57,567 to €76,977
- Taxes +€4,822
up €4,822 (+63.1%), from €7,636 to €12,458
- Staff costs +€1,764
up €1,764 (+6.5%), from €27,065 to €28,829
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 | €94,334 | €128,832 | +€34,498 | +36.6% |
| Fixed assets | 21/28 | €4,368 | €7,005 | +€2,638 | +60.4% |
| Tangible fixed assets | 22/27 | €4,368 | €7,005 | +€2,638 | +60.4% |
| Plant, machinery and equipment | 23 | €4,368 | €3,931 | -€436 | -10.0% |
| Furniture and vehicles | 24 | - | €3,074 | +€3,074 | |
| Current assets | 29/58 | €89,967 | €121,827 | +€31,861 | +35.4% |
| Amounts receivable within one year | 40/41 | €12,194 | €10,563 | -€1,631 | -13.4% |
| Trade receivables | 40 | €73 | - | -€73 | |
| Other amounts receivable | 41 | €12,122 | €10,563 | -€1,558 | -12.9% |
| Cash at bank and in hand | 54/58 | €50,396 | €101,078 | +€50,682 | +101% |
| Deferred charges and accrued income | 490/1 | €27,376 | €10,186 | -€17,190 | -62.8% |
| Total equity and liabilities | 10/49 | €94,334 | €128,832 | +€34,498 | +36.6% |
| Equity | 10/15 | €85,579 | €91,914 | +€6,335 | +7.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €73,179 | €79,514 | +€6,335 | +8.7% |
| Non-distributable reserves | 130/1 | €3,818 | €3,818 | = | 0.0% |
| Other | 1319 | €3,818 | €3,818 | = | 0.0% |
| Distributable reserves | 133 | €69,361 | €75,696 | +€6,335 | +9.1% |
| Amounts payable | 17/49 | €8,755 | €36,919 | +€28,163 | +322% |
| Amounts payable within one year | 42/48 | €8,755 | €36,919 | +€28,163 | +322% |
| Trade debts | 44 | €56 | €351 | +€294 | +523% |
| Suppliers | 440/4 | €56 | €351 | +€294 | +523% |
| Taxes, remuneration and social security | 45 | €8,126 | €12,076 | +€3,950 | +48.6% |
| Taxes | 450/3 | €4,000 | €7,581 | +€3,581 | +89.5% |
| Remuneration and social security | 454/9 | €4,126 | €4,495 | +€369 | +8.9% |
| Other amounts payable | 47/48 | €573 | €24,492 | +€23,919 | +4,176% |
| Remuneration, social security and pensions | 62 | €27,065 | €28,829 | +€1,764 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,066 | €2,697 | -€369 | -12.0% |
| Other operating charges | 640/8 | €991 | €1,027 | +€36 | +3.6% |
| Gross operating margin | 9900 | €57,567 | €76,977 | +€19,409 | +33.7% |
| Operating profit (loss) | 9901 | €26,445 | €44,423 | +€17,978 | +68.0% |
| Financial income | 75/76B | €63 | €446 | +€383 | +611% |
| Recurring financial income | 75 | €63 | €446 | +€383 | +611% |
| Financial charges | 65/66B | €1,425 | €948 | -€477 | -33.5% |
| Recurring financial charges | 65 | €1,425 | €948 | -€477 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €25,083 | €43,921 | +€18,838 | +75.1% |
| Income taxes | 67/77 | €7,636 | €12,458 | +€4,822 | +63.1% |
| Profit (loss) for the period | 9904 | €17,446 | €31,463 | +€14,017 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,446 | €31,463 | +€14,017 | +80.3% |
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 17 October 2026 via checked.be.