DOCTEUR LUST GAUTHIER: 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 LUST GAUTHIER
Largest movements
- Cash +€9,735
up €9,735 (+16.2%), from €60,046 to €69,781
mainly Net result for the year (+€64,208) and Other debts (+€20,272)
- Deferred charges and accrued income -€8,209
down €8,209 (-32.7%), from €25,096 to €16,887
- Receivables within one year +€3,509
up €3,509 (+80.3%), from €4,369 to €7,878
of which Trade receivables: +€7,878
- Other debts +€20,272
up €20,272 (+41.2%), from €49,207 to €69,478
- Tax, wage and social debts -€14,608
down €14,608 (-87.3%), from €16,732 to €2,124
- Gross operating margin +€22,821
up €22,821 (+35.3%), from €64,604 to €87,425
- Taxes +€4,493
up €4,493 (+35.6%), from €12,631 to €17,124
- Financial charges +€937
up €937 (+21.2%), from €4,426 to €5,363
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 | €90,938 | €95,642 | +€4,703 | +5.2% |
| Fixed assets | 21/28 | €1,427 | €1,097 | -€331 | -23.2% |
| Tangible fixed assets | 22/27 | €1,427 | €1,097 | -€331 | -23.2% |
| Plant, machinery and equipment | 23 | €1,427 | €1,097 | -€331 | -23.2% |
| Current assets | 29/58 | €89,511 | €94,545 | +€5,034 | +5.6% |
| Amounts receivable within one year | 40/41 | €4,369 | €7,878 | +€3,509 | +80.3% |
| Trade receivables | 40 | - | €7,878 | +€7,878 | |
| Other amounts receivable | 41 | €4,369 | - | -€4,369 | |
| Cash at bank and in hand | 54/58 | €60,046 | €69,781 | +€9,735 | +16.2% |
| Deferred charges and accrued income | 490/1 | €25,096 | €16,887 | -€8,209 | -32.7% |
| Total equity and liabilities | 10/49 | €90,938 | €95,642 | +€4,703 | +5.2% |
| Equity | 10/15 | €19,655 | €18,863 | -€792 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,055 | €263 | -€792 | -75.1% |
| Distributable reserves | 133 | €1,055 | €263 | -€792 | -75.1% |
| Amounts payable | 17/49 | €71,283 | €76,779 | +€5,496 | +7.7% |
| Amounts payable within one year | 42/48 | €71,283 | €76,779 | +€5,496 | +7.7% |
| Trade debts | 44 | €5,344 | €5,177 | -€167 | -3.1% |
| Suppliers | 440/4 | €5,344 | €5,177 | -€167 | -3.1% |
| Taxes, remuneration and social security | 45 | €16,732 | €2,124 | -€14,608 | -87.3% |
| Taxes | 450/3 | €16,732 | €2,124 | -€14,608 | -87.3% |
| Other amounts payable | 47/48 | €49,207 | €69,478 | +€20,272 | +41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227 | €331 | +€104 | +45.8% |
| Other operating charges | 640/8 | €608 | €400 | -€208 | -34.2% |
| Gross operating margin | 9900 | €64,604 | €87,425 | +€22,821 | +35.3% |
| Operating profit (loss) | 9901 | €63,769 | €86,694 | +€22,925 | +36.0% |
| Financial charges | 65/66B | €4,426 | €5,363 | +€937 | +21.2% |
| Recurring financial charges | 65 | €4,426 | €5,363 | +€937 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €59,343 | €81,331 | +€21,988 | +37.1% |
| Income taxes | 67/77 | €12,631 | €17,124 | +€4,493 | +35.6% |
| Profit (loss) for the period | 9904 | €46,712 | €64,208 | +€17,495 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,712 | €64,208 | +€17,495 | +37.5% |
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 31 October 2026 via checked.be.