Docteur Pascal NAGYPAL: what changed
Docteur Pascal NAGYPAL
Largest movements
- Receivables within one year +€55,060
up €55,060 (+104%), from €53,050 to €108,110
of which Other amounts receivable: +€55,060
- Cash +€32,240
up €32,240 (+79.3%), from €40,671 to €72,911
mainly Net result for the year (+€75,214) and Other debts (+€74,376)
- Receivables after one year -€17,271
down €17,271 (-24.2%), from €71,364 to €54,093
- Tangible fixed assets -€10,395
down €10,395 (-30.1%), from €34,536 to €24,141
of which Furniture and vehicles: -€11,437
- Deferred charges and accrued income -€6,580
down €6,580 (-9.2%), from €71,862 to €65,282
- Other debts +€74,376
up €74,376 (+409%), from €18,180 to €92,556
- Reserves -€16,432
down €16,432 (-7.5%), from €218,143 to €201,710
- Current portion of long-term debt -€7,413
down €7,413 (-75.8%), from €9,775 to €2,362
- Debts after one year +€3,337
up €3,337 (+128%), from €2,604 to €5,941
- Depreciation -€12,679
down €12,679 (-64.9%), from €19,528 to €6,849
- Gross operating margin -€10,463
down €10,463 (-8.7%), from €119,693 to €109,229
- Financial income +€2,956
up €2,956 (+92.9%), from €3,181 to €6,137
- Taxes +€2,277
up €2,277 (+7.9%), from €28,761 to €31,038
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 | €276,704 | €332,158 | +€55,454 | +20.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €34,536 | €24,141 | -€10,395 | -30.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €34,536 | €24,141 | -€10,395 | -30.1% |
| Plant, machinery and equipment | 23 | €8,177 | €11,589 | +€3,411 | +41.7% |
| Furniture and vehicles | 24 | €14,009 | €2,572 | -€11,437 | -81.6% |
| Other tangible fixed assets | 26 | €12,350 | €9,980 | -€2,370 | -19.2% |
| Current assets | 29/58 | €242,168 | €308,016 | +€65,849 | +27.2% |
| Amounts receivable after more than one year | 29 | €71,364 | €54,093 | -€17,271 | -24.2% |
| Other amounts receivable | 291 | €71,364 | €54,093 | -€17,271 | -24.2% |
| Amounts receivable within one year | 40/41 | €53,050 | €108,110 | +€55,060 | +104% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €53,050 | €108,110 | +€55,060 | +104% |
| Current investments | 50/53 | €5,222 | €7,621 | +€2,400 | +46.0% |
| Cash at bank and in hand | 54/58 | €40,671 | €72,911 | +€32,240 | +79.3% |
| Deferred charges and accrued income | 490/1 | €71,862 | €65,282 | -€6,580 | -9.2% |
| Total equity and liabilities | 10/49 | €276,704 | €332,158 | +€55,454 | +20.0% |
| Equity | 10/15 | €219,143 | €202,710 | -€16,432 | -7.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €218,143 | €201,710 | -€16,432 | -7.5% |
| Distributable reserves | 133 | €218,143 | €201,710 | -€16,432 | -7.5% |
| Amounts payable | 17/49 | €57,561 | €129,447 | +€71,886 | +125% |
| Amounts payable after more than one year | 17 | €2,604 | €5,941 | +€3,337 | +128% |
| Financial debts | 170/4 | €2,604 | €5,941 | +€3,337 | +128% |
| Amounts payable within one year | 42/48 | €54,585 | €123,127 | +€68,542 | +126% |
| Current portion of amounts payable after more than one year | 42 | €9,775 | €2,362 | -€7,413 | -75.8% |
| Financial debts | 43 | €12,812 | €12,726 | -€87 | -0.7% |
| Credit institutions | 430/8 | €12,812 | €12,726 | -€87 | -0.7% |
| Trade debts | 44 | €1,191 | €2,562 | +€1,372 | +115% |
| Suppliers | 440/4 | €1,191 | €2,562 | +€1,372 | +115% |
| Taxes, remuneration and social security | 45 | €12,628 | €12,921 | +€294 | +2.3% |
| Taxes | 450/3 | €12,628 | €12,921 | +€294 | +2.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €18,180 | €92,556 | +€74,376 | +409% |
| Accrued charges and deferred income | 492/3 | €372 | €379 | +€7 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,528 | €6,849 | -€12,679 | -64.9% |
| Other operating charges | 640/8 | €1,067 | €1,157 | +€91 | +8.5% |
| Gross operating margin | 9900 | €119,693 | €109,229 | -€10,463 | -8.7% |
| Operating profit (loss) | 9901 | €99,098 | €101,222 | +€2,125 | +2.1% |
| Financial income | 75/76B | €3,181 | €6,137 | +€2,956 | +92.9% |
| Recurring financial income | 75 | €3,181 | €6,137 | +€2,956 | +92.9% |
| Financial charges | 65/66B | €1,241 | €1,107 | -€134 | -10.8% |
| Recurring financial charges | 65 | €1,241 | €1,107 | -€134 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €101,038 | €106,252 | +€5,215 | +5.2% |
| Income taxes | 67/77 | €28,761 | €31,038 | +€2,277 | +7.9% |
| Profit (loss) for the period | 9904 | €72,277 | €75,214 | +€2,938 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €72,277 | €75,214 | +€2,938 | +4.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.