Docteur LMP: 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 LMP
Largest movements
- Intangible fixed assets -€10,000
down €10,000 (-10.9%), from €92,000 to €82,000
- Tangible fixed assets -€4,842
down €4,842 (-32.7%), from €14,803 to €9,961
- Cash +€2,159
up €2,159 (+30.0%), from €7,208 to €9,368
mainly Net result for the year (+€31,211) and Depreciation (+€17,139)
- Other debts -€40,598
down €40,598 (-94.1%), from €43,142 to €2,544
- Profit (loss) carried forward +€31,211
up €31,211 (+203%), from €15,388 to €46,599
- Debts after one year -€17,970
down €17,970 (-45.2%), from €39,775 to €21,805
- Tax, wage and social debts +€9,073
up €9,073 (+180%), from €5,027 to €14,100
- Current portion of long-term debt +€5,247
up €5,247 (+64.6%), from €8,127 to €13,373
- Gross operating margin +€22,000
up €22,000 (+57.2%), from €38,474 to €60,475
- Taxes +€4,546
up €4,546 (+90.4%), from €5,027 to €9,573
- Depreciation +€3,889
up €3,889 (+29.4%), from €13,250 to €17,139
- Financial charges +€761
up €761 (+52.6%), from €1,445 to €2,205
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 | €117,218 | €106,282 | -€10,937 | -9.3% |
| Fixed assets | 21/28 | €106,803 | €91,961 | -€14,842 | -13.9% |
| Intangible fixed assets | 21 | €92,000 | €82,000 | -€10,000 | -10.9% |
| Tangible fixed assets | 22/27 | €14,803 | €9,961 | -€4,842 | -32.7% |
| Furniture and vehicles | 24 | €14,803 | €9,961 | -€4,842 | -32.7% |
| Current assets | 29/58 | €10,415 | €14,320 | +€3,905 | +37.5% |
| Amounts receivable within one year | 40/41 | €3,207 | €3,987 | +€780 | +24.3% |
| Trade receivables | 40 | €3,207 | €3,987 | +€780 | +24.3% |
| Cash at bank and in hand | 54/58 | €7,208 | €9,368 | +€2,159 | +30.0% |
| Deferred charges and accrued income | 490/1 | - | €965 | +€965 | |
| Total equity and liabilities | 10/49 | €117,218 | €106,282 | -€10,937 | -9.3% |
| Equity | 10/15 | €18,388 | €49,599 | +€31,211 | +170% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,388 | €46,599 | +€31,211 | +203% |
| Amounts payable | 17/49 | €98,830 | €56,682 | -€42,148 | -42.6% |
| Amounts payable after more than one year | 17 | €39,775 | €21,805 | -€17,970 | -45.2% |
| Financial debts | 170/4 | €39,775 | €21,805 | -€17,970 | -45.2% |
| Amounts payable within one year | 42/48 | €59,055 | €34,747 | -€24,308 | -41.2% |
| Current portion of amounts payable after more than one year | 42 | €8,127 | €13,373 | +€5,247 | +64.6% |
| Trade debts | 44 | €2,759 | €4,730 | +€1,971 | +71.4% |
| Suppliers | 440/4 | €2,759 | €4,730 | +€1,971 | +71.4% |
| Taxes, remuneration and social security | 45 | €5,027 | €14,100 | +€9,073 | +180% |
| Taxes | 450/3 | €5,027 | €14,100 | +€9,073 | +180% |
| Other amounts payable | 47/48 | €43,142 | €2,544 | -€40,598 | -94.1% |
| Accrued charges and deferred income | 492/3 | - | €130 | +€130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,250 | €17,139 | +€3,889 | +29.4% |
| Other operating charges | 640/8 | €867 | €352 | -€516 | -59.5% |
| Non-recurring operating charges | 66A | €2,500 | - | -€2,500 | |
| Gross operating margin | 9900 | €38,474 | €60,475 | +€22,000 | +57.2% |
| Operating profit (loss) | 9901 | €21,857 | €42,984 | +€21,127 | +96.7% |
| Financial income | 75/76B | €3 | €5 | +€2 | +79.0% |
| Recurring financial income | 75 | €3 | €5 | +€2 | +79.0% |
| Financial charges | 65/66B | €1,445 | €2,205 | +€761 | +52.6% |
| Recurring financial charges | 65 | €1,445 | €2,205 | +€761 | +52.6% |
| Profit (loss) for the period before taxes | 9903 | €20,415 | €40,784 | +€20,369 | +99.8% |
| Income taxes | 67/77 | €5,027 | €9,573 | +€4,546 | +90.4% |
| Profit (loss) for the period | 9904 | €15,388 | €31,211 | +€15,823 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €15,388 | €31,211 | +€15,823 | +103% |
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 19 October 2026 via checked.be.