Docteur JASPART Estelle: 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 JASPART Estelle
Largest movements
- Cash +€82,854
up €82,854 (+23.3%), from €355,718 to €438,571
mainly Net result for the year (+€105,787) and Debts after one year (+€100,000)
- Receivables within one year +€12,137
up €12,137 (+387%), from €3,139 to €15,276
of which Trade receivables: +€10,837
- Debts after one year +€100,000
new in 2025: €100,000
- Reserves -€23,000
down €23,000 (-18.6%), from €123,900 to €100,900
- Provisions +€21,653
new in 2025: €21,653
- Other debts -€7,522
down €7,522 (-3.3%), from €231,427 to €223,905
- Purchases and services -€60,657
no longer reported in 2025 (was €60,657)
- Provisions +€21,653
new in 2025: €21,653
- Gross operating margin +€8,161
up €8,161 (+4.8%), from €168,879 to €177,040
- Financial charges +€3,264
up €3,264 (+680%), from €480 to €3,744
- Depreciation -€2,244
down €2,244 (-57.1%), from €3,933 to €1,689
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 | €363,200 | €456,632 | +€93,431 | +25.7% |
| Fixed assets | 21/28 | €2,698 | €1,009 | -€1,689 | -62.6% |
| Tangible fixed assets | 22/27 | €2,698 | €1,009 | -€1,689 | -62.6% |
| Plant, machinery and equipment | 23 | €1,795 | €1,009 | -€786 | -43.8% |
| Furniture and vehicles | 24 | €903 | €0 | -€903 | -100% |
| Current assets | 29/58 | €360,502 | €455,622 | +€95,120 | +26.4% |
| Amounts receivable within one year | 40/41 | €3,139 | €15,276 | +€12,137 | +387% |
| Trade receivables | 40 | €3,139 | €13,976 | +€10,837 | +345% |
| Other amounts receivable | 41 | €0 | €1,300 | +€1,300 | |
| Cash at bank and in hand | 54/58 | €355,718 | €438,571 | +€82,854 | +23.3% |
| Deferred charges and accrued income | 490/1 | €1,646 | €1,775 | +€129 | +7.9% |
| Total equity and liabilities | 10/49 | €363,200 | €456,632 | +€93,431 | +25.7% |
| Equity | 10/15 | €129,593 | €105,980 | -€23,613 | -18.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €123,900 | €100,900 | -€23,000 | -18.6% |
| Distributable reserves | 133 | €123,900 | €100,900 | -€23,000 | -18.6% |
| Profit (loss) carried forward | 14 | €693 | €80 | -€613 | -88.5% |
| Provisions and deferred taxes | 16 | - | €21,653 | +€21,653 | |
| Provisions for liabilities and charges | 160/5 | - | €21,653 | +€21,653 | |
| Other liabilities and charges | 164/5 | - | €21,653 | +€21,653 | |
| Amounts payable | 17/49 | €233,607 | €328,999 | +€95,392 | +40.8% |
| Amounts payable after more than one year | 17 | - | €100,000 | +€100,000 | |
| Financial debts | 170/4 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €233,607 | €225,459 | -€8,148 | -3.5% |
| Trade debts | 44 | €0 | €1,054 | +€1,054 | |
| Suppliers | 440/4 | €0 | €1,054 | +€1,054 | |
| Taxes, remuneration and social security | 45 | €2,180 | €500 | -€1,680 | -77.1% |
| Taxes | 450/3 | €2,180 | €500 | -€1,680 | -77.1% |
| Other amounts payable | 47/48 | €231,427 | €223,905 | -€7,522 | -3.3% |
| Accrued charges and deferred income | 492/3 | - | €3,540 | +€3,540 | |
| Goods, raw materials, services and sundry goods | 60/61 | €60,657 | - | -€60,657 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,933 | €1,689 | -€2,244 | -57.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €21,653 | +€21,653 | |
| Other operating charges | 640/8 | €387 | €470 | +€82 | +21.3% |
| Gross operating margin | 9900 | €168,879 | €177,040 | +€8,161 | +4.8% |
| Operating profit (loss) | 9901 | €164,559 | €153,229 | -€11,330 | -6.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €480 | €3,744 | +€3,264 | +680% |
| Recurring financial charges | 65 | €480 | €3,744 | +€3,264 | +680% |
| Profit (loss) for the period before taxes | 9903 | €164,079 | €149,485 | -€14,594 | -8.9% |
| Income taxes | 67/77 | €42,200 | €43,698 | +€1,498 | +3.5% |
| Profit (loss) for the period | 9904 | €121,878 | €105,787 | -€16,092 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €121,878 | €105,787 | -€16,092 | -13.2% |
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 19 October 2026 via checked.be.