DOCTEUR LEMAIRE ANDRE: 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 LEMAIRE ANDRE
Largest movements
- Tangible fixed assets -€30,797
down €30,797 (-18.0%), from €170,854 to €140,057
- Receivables within one year +€20,330
up €20,330 (+757%), from €2,687 to €23,016
of which Other amounts receivable: +€20,658
- Cash -€6,856
down €6,856 (-5.7%), from €119,254 to €112,398
mainly Contributions, distributions and other (-€60,000) and Debts after one year (-€29,185)
- Other debts +€29,985
up €29,985 (+99.9%), from €30,015 to €60,000
- Debts after one year -€29,185
down €29,185 (-26.8%), from €108,732 to €79,548
- Reserves -€8,000
down €8,000 (-4.0%), from €200,855 to €192,855
of which Distributable reserves: -€8,000
- Trade debts -€6,960
down €6,960 (-94.1%), from €7,393 to €433
- Taxes +€11,120
up €11,120 (+48.1%), from €23,110 to €34,230
- Gross operating margin +€5,530
up €5,530 (+4.7%), from €117,981 to €123,511
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 | €384,001 | €368,682 | -€15,318 | -4.0% |
| Fixed assets | 21/28 | €170,854 | €140,057 | -€30,797 | -18.0% |
| Tangible fixed assets | 22/27 | €170,854 | €140,057 | -€30,797 | -18.0% |
| Land and buildings | 22 | €117,600 | €107,800 | -€9,800 | -8.3% |
| Plant, machinery and equipment | 23 | €9,637 | €6,912 | -€2,725 | -28.3% |
| Furniture and vehicles | 24 | €40,307 | €25,345 | -€14,963 | -37.1% |
| Other tangible fixed assets | 26 | €3,310 | - | -€3,310 | |
| Current assets | 29/58 | €213,146 | €228,625 | +€15,479 | +7.3% |
| Amounts receivable within one year | 40/41 | €2,687 | €23,016 | +€20,330 | +757% |
| Trade receivables | 40 | €328 | - | -€328 | |
| Other amounts receivable | 41 | €2,359 | €23,016 | +€20,658 | +876% |
| Current investments | 50/53 | €90,915 | €92,981 | +€2,066 | +2.3% |
| Cash at bank and in hand | 54/58 | €119,254 | €112,398 | -€6,856 | -5.7% |
| Deferred charges and accrued income | 490/1 | €290 | €229 | -€61 | -21.1% |
| Total equity and liabilities | 10/49 | €384,001 | €368,682 | -€15,318 | -4.0% |
| Equity | 10/15 | €203,542 | €195,871 | -€7,671 | -3.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200,855 | €192,855 | -€8,000 | -4.0% |
| Non-distributable reserves | 130/1 | €1,155 | €1,155 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,155 | €1,155 | = | 0.0% |
| Distributable reserves | 133 | €199,700 | €191,700 | -€8,000 | -4.0% |
| Profit (loss) carried forward | 14 | €687 | €1,016 | +€329 | +47.8% |
| Amounts payable | 17/49 | €180,458 | €172,811 | -€7,647 | -4.2% |
| Amounts payable after more than one year | 17 | €108,732 | €79,548 | -€29,185 | -26.8% |
| Financial debts | 170/4 | €108,732 | €79,548 | -€29,185 | -26.8% |
| Amounts payable within one year | 42/48 | €71,726 | €93,263 | +€21,537 | +30.0% |
| Current portion of amounts payable after more than one year | 42 | €28,480 | €29,185 | +€704 | +2.5% |
| Trade debts | 44 | €7,393 | €433 | -€6,960 | -94.1% |
| Suppliers | 440/4 | €7,393 | €433 | -€6,960 | -94.1% |
| Taxes, remuneration and social security | 45 | €5,837 | €3,646 | -€2,191 | -37.5% |
| Taxes | 450/3 | €5,837 | €3,646 | -€2,191 | -37.5% |
| Other amounts payable | 47/48 | €30,015 | €60,000 | +€29,985 | +99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,207 | €34,166 | -€41 | -0.1% |
| Other operating charges | 640/8 | - | €47 | +€47 | |
| Gross operating margin | 9900 | €117,981 | €123,511 | +€5,530 | +4.7% |
| Operating profit (loss) | 9901 | €83,774 | €89,298 | +€5,524 | +6.6% |
| Financial income | 75/76B | €0 | €4 | +€4 | +1,721% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +1,721% |
| Financial charges | 65/66B | €3,418 | €2,743 | -€675 | -19.7% |
| Recurring financial charges | 65 | €3,418 | €2,743 | -€675 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €80,356 | €86,559 | +€6,203 | +7.7% |
| Income taxes | 67/77 | €23,110 | €34,230 | +€11,120 | +48.1% |
| Profit (loss) for the period | 9904 | €57,246 | €52,329 | -€4,917 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,246 | €52,329 | -€4,917 | -8.6% |
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 29 October 2026 via checked.be.