DOCTEUR M.C.: 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 M.C.
Largest movements
- Deferred charges and accrued income +€7,258
up €7,258 (+98.7%), from €7,354 to €14,612
- Cash -€4,177
down €4,177 (-7.0%), from €59,445 to €55,268
mainly Contributions, distributions and other (-€15,000) and Deferred charges and accrued income (-€7,258)
- Receivables within one year +€2,819
up €2,819 (+355%), from €793 to €3,612
- Tangible fixed assets -€2,050
down €2,050 (-20.7%), from €9,910 to €7,860
of which Furniture and vehicles: -€1,315
- Other debts +€15,000
new in 2025: €15,000
- Profit (loss) carried forward -€12,533
down €12,533 (-18.2%), from €68,803 to €56,270
- Tax, wage and social debts +€1,580
up €1,580 (+48.3%), from €3,272 to €4,852
of which Taxes: +€2,564
- Financial charges +€37,655
up €37,655 (+28,744%), from €131 to €37,786
- Taxes -€9,158
down €9,158 (-84.0%), from €10,907 to €1,749
- Gross operating margin -€7,749
down €7,749 (-14.5%), from €53,538 to €45,789
- Depreciation +€1,357
up €1,357 (+66.5%), from €2,042 to €3,399
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 | €77,502 | €81,353 | +€3,851 | +5.0% |
| Fixed assets | 21/28 | €9,910 | €7,860 | -€2,050 | -20.7% |
| Tangible fixed assets | 22/27 | €9,910 | €7,860 | -€2,050 | -20.7% |
| Plant, machinery and equipment | 23 | €3,438 | €2,703 | -€735 | -21.4% |
| Furniture and vehicles | 24 | €6,472 | €5,157 | -€1,315 | -20.3% |
| Current assets | 29/58 | €67,592 | €73,493 | +€5,901 | +8.7% |
| Amounts receivable within one year | 40/41 | €793 | €3,612 | +€2,819 | +355% |
| Other amounts receivable | 41 | €793 | €3,612 | +€2,819 | +355% |
| Cash at bank and in hand | 54/58 | €59,445 | €55,268 | -€4,177 | -7.0% |
| Deferred charges and accrued income | 490/1 | €7,354 | €14,612 | +€7,258 | +98.7% |
| Total equity and liabilities | 10/49 | €77,502 | €81,353 | +€3,851 | +5.0% |
| Equity | 10/15 | €73,803 | €61,270 | -€12,533 | -17.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,803 | €56,270 | -€12,533 | -18.2% |
| Amounts payable | 17/49 | €3,699 | €20,083 | +€16,384 | +443% |
| Amounts payable within one year | 42/48 | €3,339 | €20,083 | +€16,744 | +501% |
| Trade debts | 44 | €67 | €230 | +€163 | +244% |
| Suppliers | 440/4 | €67 | €230 | +€163 | +244% |
| Taxes, remuneration and social security | 45 | €3,272 | €4,852 | +€1,580 | +48.3% |
| Taxes | 450/3 | - | €2,564 | +€2,564 | |
| Remuneration and social security | 454/9 | €3,272 | €2,288 | -€984 | -30.1% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Accrued charges and deferred income | 492/3 | €360 | €0 | -€360 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,042 | €3,399 | +€1,357 | +66.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.9% |
| Gross operating margin | 9900 | €53,538 | €45,789 | -€7,749 | -14.5% |
| Operating profit (loss) | 9901 | €51,112 | €42,003 | -€9,109 | -17.8% |
| Financial charges | 65/66B | €131 | €37,786 | +€37,655 | +28,744% |
| Recurring financial charges | 65 | €131 | €37,786 | +€37,655 | +28,744% |
| Profit (loss) for the period before taxes | 9903 | €50,981 | €4,216 | -€46,765 | -91.7% |
| Income taxes | 67/77 | €10,907 | €1,749 | -€9,158 | -84.0% |
| Profit (loss) for the period | 9904 | €40,074 | €2,467 | -€37,607 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,074 | €2,467 | -€37,607 | -93.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.