Docteur Johnen: 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 Johnen
Largest movements
- Cash +€62,917
up €62,917 (+20.3%), from €309,305 to €372,221
mainly Net result for the year (+€102,532) and Other debts (+€92,549)
- Receivables within one year +€25,385
up €25,385 (+51.9%), from €48,871 to €74,256
of which Trade receivables: +€61,860
- Other debts +€92,549
new in 2025: €92,549
- Gross operating margin +€20,865
up €20,865 (+17.7%), from €117,679 to €138,544
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 | €359,529 | €450,915 | +€91,386 | +25.4% |
| Fixed assets | 21/28 | €1,353 | €4,438 | +€3,084 | +228% |
| Tangible fixed assets | 22/27 | €1,353 | €4,438 | +€3,084 | +228% |
| Furniture and vehicles | 24 | €1,353 | €4,438 | +€3,084 | +228% |
| Current assets | 29/58 | €358,176 | €446,477 | +€88,302 | +24.7% |
| Amounts receivable within one year | 40/41 | €48,871 | €74,256 | +€25,385 | +51.9% |
| Trade receivables | 40 | €8,324 | €70,183 | +€61,860 | +743% |
| Other amounts receivable | 41 | €40,547 | €4,073 | -€36,475 | -90.0% |
| Cash at bank and in hand | 54/58 | €309,305 | €372,221 | +€62,917 | +20.3% |
| Total equity and liabilities | 10/49 | €359,529 | €450,915 | +€91,386 | +25.4% |
| Equity | 10/15 | €339,242 | €334,775 | -€4,468 | -1.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €324,242 | €319,775 | -€4,468 | -1.4% |
| Distributable reserves | 133 | €324,242 | €319,775 | -€4,468 | -1.4% |
| Amounts payable | 17/49 | €20,287 | €116,141 | +€95,854 | +472% |
| Amounts payable within one year | 42/48 | €20,287 | €116,141 | +€95,854 | +472% |
| Trade debts | 44 | €1,223 | €225 | -€998 | -81.6% |
| Suppliers | 440/4 | €1,223 | €225 | -€998 | -81.6% |
| Taxes, remuneration and social security | 45 | €19,064 | €23,366 | +€4,302 | +22.6% |
| Taxes | 450/3 | €19,064 | €23,366 | +€4,302 | +22.6% |
| Other amounts payable | 47/48 | - | €92,549 | +€92,549 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,743 | €2,833 | +€90 | +3.3% |
| Non-recurring operating charges | 66A | €923 | €456 | -€467 | -50.6% |
| Gross operating margin | 9900 | €117,679 | €138,544 | +€20,865 | +17.7% |
| Operating profit (loss) | 9901 | €114,014 | €135,255 | +€21,242 | +18.6% |
| Financial charges | 65/66B | €92 | €93 | +€1 | +1.3% |
| Recurring financial charges | 65 | €92 | €93 | +€1 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €113,922 | €135,162 | +€21,241 | +18.6% |
| Income taxes | 67/77 | €33,064 | €32,630 | -€434 | -1.3% |
| Profit (loss) for the period | 9904 | €80,858 | €102,532 | +€21,674 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €80,858 | €102,532 | +€21,674 | +26.8% |
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 28 October 2026 via checked.be.