Docteur Jonathan Lequeue: 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 Jonathan Lequeue
Largest movements
- Current investments +€100,000
up €100,000 (+100%), from €100,000 to €200,000
- Cash +€31,487
up €31,487 (+27.4%), from €114,734 to €146,221
mainly Net result for the year (+€150,078) and Depreciation (+€4,486)
- Receivables within one year +€14,480
up €14,480 (+326%), from €4,435 to €18,916
of which Other amounts receivable: +€14,309
- Tangible fixed assets -€4,486
down €4,486 (-18.2%), from €24,628 to €20,142
of which Plant, machinery and equipment: -€3,399
- Reserves +€150,078
up €150,078 (+74.3%), from €201,974 to €352,052
- Tax, wage and social debts -€6,906
down €6,906 (-18.6%), from €37,188 to €30,282
of which Taxes: -€8,585
- Gross operating margin +€56,185
up €56,185 (+30.0%), from €187,278 to €243,463
- Staff costs +€37,150
up €37,150 (+474%), from €7,841 to €44,991
- Taxes +€5,486
up €5,486 (+13.9%), from €39,490 to €44,977
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 | €246,889 | €388,808 | +€141,918 | +57.5% |
| Fixed assets | 21/28 | €24,991 | €20,505 | -€4,486 | -18.0% |
| Tangible fixed assets | 22/27 | €24,628 | €20,142 | -€4,486 | -18.2% |
| Plant, machinery and equipment | 23 | €21,867 | €18,468 | -€3,399 | -15.5% |
| Furniture and vehicles | 24 | €2,762 | €1,674 | -€1,087 | -39.4% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €221,898 | €368,302 | +€146,404 | +66.0% |
| Amounts receivable within one year | 40/41 | €4,435 | €18,916 | +€14,480 | +326% |
| Trade receivables | 40 | €4,435 | €4,607 | +€171 | +3.9% |
| Other amounts receivable | 41 | - | €14,309 | +€14,309 | |
| Current investments | 50/53 | €100,000 | €200,000 | +€100,000 | +100% |
| Cash at bank and in hand | 54/58 | €114,734 | €146,221 | +€31,487 | +27.4% |
| Deferred charges and accrued income | 490/1 | €2,728 | €3,166 | +€437 | +16.0% |
| Total equity and liabilities | 10/49 | €246,889 | €388,808 | +€141,918 | +57.5% |
| Equity | 10/15 | €206,974 | €357,052 | +€150,078 | +72.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €201,974 | €352,052 | +€150,078 | +74.3% |
| Distributable reserves | 133 | €201,974 | €352,052 | +€150,078 | +74.3% |
| Amounts payable | 17/49 | €39,915 | €31,756 | -€8,159 | -20.4% |
| Amounts payable within one year | 42/48 | €39,915 | €31,756 | -€8,159 | -20.4% |
| Trade debts | 44 | €1,325 | €1,474 | +€148 | +11.2% |
| Suppliers | 440/4 | €1,325 | €1,474 | +€148 | +11.2% |
| Taxes, remuneration and social security | 45 | €37,188 | €30,282 | -€6,906 | -18.6% |
| Taxes | 450/3 | €30,758 | €22,173 | -€8,585 | -27.9% |
| Remuneration and social security | 454/9 | €6,430 | €8,109 | +€1,679 | +26.1% |
| Other amounts payable | 47/48 | €1,402 | - | -€1,402 | |
| Remuneration, social security and pensions | 62 | €7,841 | €44,991 | +€37,150 | +474% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,581 | €4,486 | -€95 | -2.1% |
| Other operating charges | 640/8 | €507 | €520 | +€12 | +2.4% |
| Gross operating margin | 9900 | €187,278 | €243,463 | +€56,185 | +30.0% |
| Operating profit (loss) | 9901 | €174,348 | €193,466 | +€19,117 | +11.0% |
| Financial income | 75/76B | €1,799 | €2,983 | +€1,184 | +65.8% |
| Recurring financial income | 75 | €1,799 | €2,983 | +€1,184 | +65.8% |
| Financial charges | 65/66B | €749 | €1,394 | +€645 | +86.0% |
| Recurring financial charges | 65 | €749 | €1,394 | +€645 | +86.0% |
| Profit (loss) for the period before taxes | 9903 | €175,398 | €195,055 | +€19,656 | +11.2% |
| Income taxes | 67/77 | €39,490 | €44,977 | +€5,486 | +13.9% |
| Profit (loss) for the period | 9904 | €135,908 | €150,078 | +€14,170 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €135,908 | €150,078 | +€14,170 | +10.4% |
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 25 October 2026 via checked.be.