Docteur MOENS Didier: 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 MOENS Didier
Largest movements
- Cash -€26,501
down €26,501 (-62.4%), from €42,438 to €15,937
mainly Investment in fixed assets (net) (-€31,878) and Deferred charges and accrued income (-€11,751)
- Receivables within one year -€12,013
down €12,013 (-37.6%), from €31,930 to €19,917
of which Trade receivables: -€15,001
- Deferred charges and accrued income +€11,751
up €11,751 (+697%), from €1,685 to €13,437
- Tangible fixed assets +€11,330
up €11,330 (+39.1%), from €28,962 to €40,292
of which Furniture and vehicles: +€9,405
- Profit (loss) carried forward -€6,186
down €6,186 (-18.1%), from €34,226 to €28,040
- Tax, wage and social debts -€4,911
down €4,911 (-68.8%), from €7,139 to €2,228
- Trade debts -€4,824
down €4,824 (-29.5%), from €16,327 to €11,503
- Gross operating margin -€16,161
down €16,161 (-53.3%), from €30,296 to €14,135
- Taxes -€4,512
down €4,512 (-95.2%), from €4,741 to €229
- Depreciation +€4,408
up €4,408 (+27.3%), from €16,139 to €20,548
- Other operating charges -€469
down €469 (-43.1%), from €1,090 to €621
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 | €189,015 | €173,583 | -€15,432 | -8.2% |
| Fixed assets | 21/28 | €28,962 | €40,292 | +€11,330 | +39.1% |
| Tangible fixed assets | 22/27 | €28,962 | €40,292 | +€11,330 | +39.1% |
| Plant, machinery and equipment | 23 | €1,214 | €926 | -€288 | -23.7% |
| Furniture and vehicles | 24 | €24,302 | €33,707 | +€9,405 | +38.7% |
| Other tangible fixed assets | 26 | €3,445 | €5,658 | +€2,213 | +64.2% |
| Current assets | 29/58 | €160,053 | €133,291 | -€26,762 | -16.7% |
| Amounts receivable after more than one year | 29 | €84,000 | €84,000 | = | 0.0% |
| Other amounts receivable | 291 | €84,000 | €84,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,930 | €19,917 | -€12,013 | -37.6% |
| Trade receivables | 40 | €31,579 | €16,578 | -€15,001 | -47.5% |
| Other amounts receivable | 41 | €351 | €3,339 | +€2,989 | +852% |
| Cash at bank and in hand | 54/58 | €42,438 | €15,937 | -€26,501 | -62.4% |
| Deferred charges and accrued income | 490/1 | €1,685 | €13,437 | +€11,751 | +697% |
| Total equity and liabilities | 10/49 | €189,015 | €173,583 | -€15,432 | -8.2% |
| Equity | 10/15 | €145,748 | €139,562 | -€6,186 | -4.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €106,522 | €106,522 | = | 0.0% |
| Distributable reserves | 133 | €106,522 | €106,522 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,226 | €28,040 | -€6,186 | -18.1% |
| Amounts payable | 17/49 | €43,266 | €34,021 | -€9,246 | -21.4% |
| Amounts payable after more than one year | 17 | €6,429 | €8,092 | +€1,663 | +25.9% |
| Financial debts | 170/4 | €6,429 | €8,092 | +€1,663 | +25.9% |
| Amounts payable within one year | 42/48 | €36,838 | €25,650 | -€11,187 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €12,771 | €11,337 | -€1,434 | -11.2% |
| Trade debts | 44 | €16,327 | €11,503 | -€4,824 | -29.5% |
| Suppliers | 440/4 | €16,327 | €11,503 | -€4,824 | -29.5% |
| Taxes, remuneration and social security | 45 | €7,139 | €2,228 | -€4,911 | -68.8% |
| Taxes | 450/3 | €7,139 | €2,228 | -€4,911 | -68.8% |
| Other amounts payable | 47/48 | €601 | €583 | -€18 | -3.0% |
| Accrued charges and deferred income | 492/3 | - | €278 | +€278 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,139 | €20,548 | +€4,408 | +27.3% |
| Other operating charges | 640/8 | €1,090 | €621 | -€469 | -43.1% |
| Gross operating margin | 9900 | €30,296 | €14,135 | -€16,161 | -53.3% |
| Operating profit (loss) | 9901 | €13,066 | -€7,033 | -€20,100 | |
| Financial income | 75/76B | €2,544 | €2,611 | +€67 | +2.6% |
| Recurring financial income | 75 | €2,544 | €2,611 | +€67 | +2.6% |
| Financial charges | 65/66B | €882 | €702 | -€180 | -20.4% |
| Recurring financial charges | 65 | €882 | €702 | -€180 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €14,728 | -€5,124 | -€19,852 | |
| Income taxes | 67/77 | €4,741 | €229 | -€4,512 | -95.2% |
| Profit (loss) for the period | 9904 | €9,987 | -€5,353 | -€15,340 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,987 | -€5,353 | -€15,340 |
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 28 October 2026 via checked.be.