DOCTEUR LEONARD: what changed
DOCTEUR LEONARD
Largest movements
- Cash +€117,357
up €117,357 (+82.6%), from €142,014 to €259,371
mainly Net result for the year (+€62,826) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-15.4%), from €325,000 to €275,000
- Receivables within one year -€15,090
down €15,090 (-88.3%), from €17,090 to €2,000
- Tangible fixed assets -€9,000
down €9,000 (-4.9%), from €182,517 to €173,517
of which Land and buildings: -€5,774
- Other debts +€45,399
up €45,399 (+61.6%), from €73,656 to €119,055
- Staff costs +€20,328
up €20,328 (+241%), from €8,418 to €28,746
- Taxes -€7,046
down €7,046 (-17.4%), from €40,564 to €33,518
- Depreciation +€3,756
up €3,756 (+28.0%), from €13,395 to €17,151
- Gross operating margin -€2,683
down €2,683 (-1.8%), from €145,368 to €142,685
- Financial income -€1,482
down €1,482 (-38.6%), from €3,842 to €2,360
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €673,136 | €716,552 | +€43,416 | +6.4% |
| Formation expenses | 20 | €565 | €265 | -€300 | -53.1% |
| Fixed assets | 21/28 | €182,517 | €173,517 | -€9,000 | -4.9% |
| Tangible fixed assets | 22/27 | €182,517 | €173,517 | -€9,000 | -4.9% |
| Land and buildings | 22 | €160,641 | €154,867 | -€5,774 | -3.6% |
| Plant, machinery and equipment | 23 | €4,531 | €4,078 | -€453 | -10.0% |
| Furniture and vehicles | 24 | €17,345 | €14,572 | -€2,773 | -16.0% |
| Current assets | 29/58 | €490,054 | €542,770 | +€52,716 | +10.8% |
| Amounts receivable within one year | 40/41 | €17,090 | €2,000 | -€15,090 | -88.3% |
| Other amounts receivable | 41 | €17,090 | €2,000 | -€15,090 | -88.3% |
| Current investments | 50/53 | €325,000 | €275,000 | -€50,000 | -15.4% |
| Cash at bank and in hand | 54/58 | €142,014 | €259,371 | +€117,357 | +82.6% |
| Deferred charges and accrued income | 490/1 | €5,950 | €6,399 | +€449 | +7.5% |
| Total equity and liabilities | 10/49 | €673,136 | €716,552 | +€43,416 | +6.4% |
| Equity | 10/15 | €587,342 | €586,168 | -€1,174 | -0.2% |
| Contributions | 10/11 | €36,500 | €36,500 | = | 0.0% |
| Reserves | 13 | €543,536 | €541,536 | -€2,000 | -0.4% |
| Tax-exempt reserves | 132 | €4,800 | €4,800 | = | 0.0% |
| Distributable reserves | 133 | €538,736 | €536,736 | -€2,000 | -0.4% |
| Profit (loss) carried forward | 14 | €7,306 | €8,132 | +€826 | +11.3% |
| Amounts payable | 17/49 | €85,794 | €130,384 | +€44,590 | +52.0% |
| Amounts payable within one year | 42/48 | €85,794 | €130,384 | +€44,590 | +52.0% |
| Trade debts | 44 | €314 | €345 | +€31 | +9.9% |
| Suppliers | 440/4 | €314 | €345 | +€31 | +9.9% |
| Taxes, remuneration and social security | 45 | €11,824 | €10,984 | -€840 | -7.1% |
| Taxes | 450/3 | €9,500 | €2,500 | -€7,000 | -73.7% |
| Remuneration and social security | 454/9 | €2,324 | €8,484 | +€6,160 | +265% |
| Other amounts payable | 47/48 | €73,656 | €119,055 | +€45,399 | +61.6% |
| Remuneration, social security and pensions | 62 | €8,418 | €28,746 | +€20,328 | +241% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,395 | €17,151 | +€3,756 | +28.0% |
| Other operating charges | 640/8 | €1,822 | €2,085 | +€263 | +14.4% |
| Gross operating margin | 9900 | €145,368 | €142,685 | -€2,683 | -1.8% |
| Operating profit (loss) | 9901 | €121,733 | €94,703 | -€27,030 | -22.2% |
| Financial income | 75/76B | €3,842 | €2,360 | -€1,482 | -38.6% |
| Recurring financial income | 75 | €3,842 | €2,360 | -€1,482 | -38.6% |
| Financial charges | 65/66B | €204 | €719 | +€515 | +252% |
| Recurring financial charges | 65 | €204 | €719 | +€515 | +252% |
| Profit (loss) for the period before taxes | 9903 | €125,371 | €96,344 | -€29,027 | -23.2% |
| Income taxes | 67/77 | €40,564 | €33,518 | -€7,046 | -17.4% |
| Profit (loss) for the period | 9904 | €84,807 | €62,826 | -€21,981 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €84,807 | €62,826 | -€21,981 | -25.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.