Docteur N. ROUINI: what changed
Docteur N. ROUINI
Largest movements
- Cash +€16,207
up €16,207 (+223%), from €7,269 to €23,476
mainly Net result for the year (+€34,790) and Depreciation (+€2,726)
- Tangible fixed assets +€14,800
new in 2025: €14,800
of which Furniture and vehicles: +€13,881
- Receivables within one year +€6,570
up €6,570 (+65.9%), from €9,970 to €16,540
- Profit (loss) carried forward +€34,790
up €34,790 (+360%), from €9,652 to €44,442
- Tax, wage and social debts +€2,030
up €2,030 (+82.1%), from €2,471 to €4,500
- Trade debts +€922
up €922 (+214%), from €431 to €1,352
- Gross operating margin +€34,958
up €34,958 (+287%), from €12,186 to €47,144
- Taxes +€7,149
up €7,149 (+289%), from €2,471 to €9,620
- Depreciation +€2,726
new in 2025: €2,726
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,553 | €55,294 | +€37,742 | +215% |
| Fixed assets | 21/28 | - | €14,800 | +€14,800 | |
| Tangible fixed assets | 22/27 | - | €14,800 | +€14,800 | |
| Plant, machinery and equipment | 23 | - | €919 | +€919 | |
| Furniture and vehicles | 24 | - | €13,881 | +€13,881 | |
| Current assets | 29/58 | €17,553 | €40,495 | +€22,942 | +131% |
| Amounts receivable within one year | 40/41 | €9,970 | €16,540 | +€6,570 | +65.9% |
| Other amounts receivable | 41 | €9,970 | €16,540 | +€6,570 | +65.9% |
| Cash at bank and in hand | 54/58 | €7,269 | €23,476 | +€16,207 | +223% |
| Deferred charges and accrued income | 490/1 | €314 | €479 | +€165 | +52.6% |
| Total equity and liabilities | 10/49 | €17,553 | €55,294 | +€37,742 | +215% |
| Equity | 10/15 | €14,652 | €49,442 | +€34,790 | +237% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,652 | €44,442 | +€34,790 | +360% |
| Amounts payable | 17/49 | €2,901 | €5,852 | +€2,951 | +102% |
| Amounts payable within one year | 42/48 | €2,901 | €5,852 | +€2,951 | +102% |
| Trade debts | 44 | €431 | €1,352 | +€922 | +214% |
| Suppliers | 440/4 | €431 | €1,352 | +€922 | +214% |
| Taxes, remuneration and social security | 45 | €2,471 | €4,500 | +€2,030 | +82.1% |
| Taxes | 450/3 | €2,471 | €4,500 | +€2,030 | +82.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,726 | +€2,726 | |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €12,186 | €47,144 | +€34,958 | +287% |
| Operating profit (loss) | 9901 | €12,136 | €44,417 | +€32,282 | +266% |
| Financial income | 75/76B | - | €71 | +€71 | |
| Recurring financial income | 75 | - | €71 | +€71 | |
| Financial charges | 65/66B | €14 | €78 | +€65 | +478% |
| Recurring financial charges | 65 | €14 | €78 | +€65 | +478% |
| Profit (loss) for the period before taxes | 9903 | €12,122 | €44,410 | +€32,288 | +266% |
| Income taxes | 67/77 | €2,471 | €9,620 | +€7,149 | +289% |
| Profit (loss) for the period | 9904 | €9,652 | €34,790 | +€25,139 | +260% |
| Profit (loss) for the period to be appropriated | 9905 | €9,652 | €34,790 | +€25,139 | +260% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.