Docteur Lopez: 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 Lopez
Largest movements
- Receivables within one year +€5,696
up €5,696 (+103%), from €5,519 to €11,215
of which Trade receivables: +€3,479
- Deferred charges and accrued income +€638
up €638 (+24.8%), from €2,569 to €3,207
- Cash -€382
down €382 (-2.7%), from €14,352 to €13,970
mainly Receivables within one year (-€5,696) and Tax, wage and social debts (-€5,495)
- Tangible fixed assets +€310
up €310 (+21.1%), from €1,470 to €1,780
- Profit (loss) carried forward +€7,172
up €7,172 (+6,841%), from €105 to €7,277
- Tax, wage and social debts -€5,495
no longer reported in 2025 (was €5,495)
- Other debts +€3,194
up €3,194 (+2,660%), from €120 to €3,314
- Trade debts +€1,421
up €1,421 (+883%), from €161 to €1,582
- Financial charges +€3,442
up €3,442 (+4,050%), from €85 to €3,527
- Taxes -€2,712
down €2,712 (-49.4%), from €5,495 to €2,783
- Gross operating margin -€2,550
down €2,550 (-15.5%), from €16,467 to €13,917
- Other operating charges -€272
down €272 (-47.9%), from €569 to €297
- Depreciation -€177
down €177 (-56.1%), from €315 to €138
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 | €23,911 | €30,172 | +€6,261 | +26.2% |
| Fixed assets | 21/28 | €1,470 | €1,780 | +€310 | +21.1% |
| Tangible fixed assets | 22/27 | €1,470 | €1,780 | +€310 | +21.1% |
| Plant, machinery and equipment | 23 | €1,470 | €1,780 | +€310 | +21.1% |
| Current assets | 29/58 | €22,441 | €28,392 | +€5,951 | +26.5% |
| Amounts receivable within one year | 40/41 | €5,519 | €11,215 | +€5,696 | +103% |
| Trade receivables | 40 | €5,519 | €8,998 | +€3,479 | +63.0% |
| Other amounts receivable | 41 | - | €2,217 | +€2,217 | |
| Cash at bank and in hand | 54/58 | €14,352 | €13,970 | -€382 | -2.7% |
| Deferred charges and accrued income | 490/1 | €2,569 | €3,207 | +€638 | +24.8% |
| Total equity and liabilities | 10/49 | €23,911 | €30,172 | +€6,261 | +26.2% |
| Equity | 10/15 | €18,105 | €25,277 | +€7,172 | +39.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €15,500 | €15,500 | = | 0.0% |
| Distributable reserves | 133 | €15,500 | €15,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105 | €7,277 | +€7,172 | +6,841% |
| Amounts payable | 17/49 | €5,806 | €4,896 | -€911 | -15.7% |
| Amounts payable within one year | 42/48 | €5,776 | €4,896 | -€881 | -15.2% |
| Trade debts | 44 | €161 | €1,582 | +€1,421 | +883% |
| Suppliers | 440/4 | €161 | €1,582 | +€1,421 | +883% |
| Taxes, remuneration and social security | 45 | €5,495 | - | -€5,495 | |
| Taxes | 450/3 | €5,495 | - | -€5,495 | |
| Other amounts payable | 47/48 | €120 | €3,314 | +€3,194 | +2,660% |
| Accrued charges and deferred income | 492/3 | €30 | - | -€30 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €315 | €138 | -€177 | -56.1% |
| Other operating charges | 640/8 | €569 | €297 | -€272 | -47.9% |
| Gross operating margin | 9900 | €16,467 | €13,917 | -€2,550 | -15.5% |
| Operating profit (loss) | 9901 | €15,584 | €13,482 | -€2,101 | -13.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.2% |
| Financial charges | 65/66B | €85 | €3,527 | +€3,442 | +4,050% |
| Recurring financial charges | 65 | €85 | €3,527 | +€3,442 | +4,050% |
| Profit (loss) for the period before taxes | 9903 | €15,499 | €9,955 | -€5,544 | -35.8% |
| Income taxes | 67/77 | €5,495 | €2,783 | -€2,712 | -49.4% |
| Profit (loss) for the period | 9904 | €10,004 | €7,172 | -€2,832 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,004 | €7,172 | -€2,832 | -28.3% |
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 26 October 2026 via checked.be.