DOCTEUR LIEM: what changed
What changed
DOCTEUR LIEM
filed annual accounts (NBB)
Net result for the year
€66,965
2024 · €68,337-€1,372
Equity
€346,625
2024 · €428,660-€82,035
Cash
€78,224
2024 · €74,926+€3,298
Balance sheet total
€400,849
2024 · €509,670-€108,821
Largest movements
Assets
- Receivables after one year -€87,500
down €87,500 (-25.0%), from €350,000 to €262,500
- Tangible fixed assets -€28,321
down €28,321 (-38.5%), from €73,617 to €45,296
of which Furniture and vehicles: -€26,824
- Receivables within one year +€5,885
up €5,885 (+67.3%), from €8,750 to €14,635
Equity and liabilities
- Reserves -€79,035
down €79,035 (-18.7%), from €422,160 to €343,125
- Debts after one year -€14,074
down €14,074 (-50.4%), from €27,935 to €13,861
- Other debts -€11,510
down €11,510 (-89.2%), from €12,897 to €1,387
Income statement
- Gross operating margin -€8,092
down €8,092 (-6.6%), from €121,711 to €113,619
- Financial income +€6,021
up €6,021 (+67.9%), from €8,870 to €14,891
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.
Result 2024
€68,337
Gross operating margin
-€8,092
Depreciation
-€1,187
Other operating charges
+€279
Financial income
+€6,021
Financial charges
+€594
Taxes
+€1,013
Result 2025
€66,965
raises the resultlowers the result
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.
From operations
+€171,197
Investment
-€543
Financing
-€167,355
Cash 2024
€74,926
From operations (derived)
+€171,197
Net result for the year
+€66,965
Depreciation
+€28,864
Receivables after one year
+€87,500
Receivables within one year
-€5,885
Deferred charges and accrued income
+€2,183
Trade debts
+€292
Tax, wage and social debts
+€2,787
Other debts
-€11,510
Investment (derived)
-€543
Investment in fixed assets (net)
-€543
Financing
-€167,355
Debts after one year
-€14,074
Current portion of long-term debt
-€4,281
Contributions, distributions and other
-€149,000
Cash 2025
€78,224
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €509,670 | €400,849 | -€108,821 | -21.4% |
| Fixed assets | 21/28 | €73,642 | €45,321 | -€28,321 | -38.5% |
| Tangible fixed assets | 22/27 | €73,617 | €45,296 | -€28,321 | -38.5% |
| Plant, machinery and equipment | 23 | €7,987 | €6,490 | -€1,497 | -18.7% |
| Furniture and vehicles | 24 | €65,630 | €38,806 | -€26,824 | -40.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €436,028 | €355,528 | -€80,500 | -18.5% |
| Amounts receivable after more than one year | 29 | €350,000 | €262,500 | -€87,500 | -25.0% |
| Other amounts receivable | 291 | €350,000 | €262,500 | -€87,500 | -25.0% |
| Amounts receivable within one year | 40/41 | €8,750 | €14,635 | +€5,885 | +67.3% |
| Trade receivables | 40 | €8,750 | €14,635 | +€5,885 | +67.3% |
| Cash at bank and in hand | 54/58 | €74,926 | €78,224 | +€3,298 | +4.4% |
| Deferred charges and accrued income | 490/1 | €2,352 | €169 | -€2,183 | -92.8% |
| Total equity and liabilities | 10/49 | €509,670 | €400,849 | -€108,821 | -21.4% |
| Equity | 10/15 | €428,660 | €346,625 | -€82,035 | -19.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €422,160 | €343,125 | -€79,035 | -18.7% |
| Distributable reserves | 133 | €422,160 | €343,125 | -€79,035 | -18.7% |
| Profit (loss) carried forward | 14 | €3,500 | €500 | -€3,000 | -85.7% |
| Amounts payable | 17/49 | €81,010 | €54,224 | -€26,786 | -33.1% |
| Amounts payable after more than one year | 17 | €27,935 | €13,861 | -€14,074 | -50.4% |
| Financial debts | 170/4 | €27,935 | €13,861 | -€14,074 | -50.4% |
| Amounts payable within one year | 42/48 | €53,075 | €40,363 | -€12,712 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €22,855 | €18,574 | -€4,281 | -18.7% |
| Trade debts | 44 | €6,502 | €6,794 | +€292 | +4.5% |
| Suppliers | 440/4 | €6,502 | €6,794 | +€292 | +4.5% |
| Taxes, remuneration and social security | 45 | €10,820 | €13,607 | +€2,787 | +25.8% |
| Taxes | 450/3 | €10,820 | €13,607 | +€2,787 | +25.8% |
| Other amounts payable | 47/48 | €12,897 | €1,387 | -€11,510 | -89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,677 | €28,864 | +€1,187 | +4.3% |
| Other operating charges | 640/8 | €279 | - | -€279 | |
| Gross operating margin | 9900 | €121,711 | €113,619 | -€8,092 | -6.6% |
| Operating profit (loss) | 9901 | €93,755 | €84,755 | -€9,000 | -9.6% |
| Financial income | 75/76B | €8,870 | €14,891 | +€6,021 | +67.9% |
| Recurring financial income | 75 | €8,870 | €14,891 | +€6,021 | +67.9% |
| Financial charges | 65/66B | €3,118 | €2,525 | -€594 | -19.0% |
| Recurring financial charges | 65 | €3,118 | €2,525 | -€594 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €99,507 | €97,122 | -€2,385 | -2.4% |
| Income taxes | 67/77 | €31,170 | €30,157 | -€1,013 | -3.3% |
| Profit (loss) for the period | 9904 | €68,337 | €66,965 | -€1,372 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €68,337 | €66,965 | -€1,372 | -2.0% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.