DOCTEUR PATRICK BISTON: 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 PATRICK BISTON
Largest movements
- Current investments +€80,162
up €80,162 (+37.9%), from €211,425 to €291,587
- Receivables within one year -€54,373
down €54,373 (-40.1%), from €135,452 to €81,080
of which Trade receivables: -€54,692
- Receivables after one year -€50,000
no longer reported in 2025 (was €50,000)
- Cash +€32,991
up €32,991 (+66.7%), from €49,460 to €82,452
mainly Net result for the year (+€77,137) and Receivables within one year (+€54,373)
- Reserves +€52,000
up €52,000 (+18.6%), from €279,060 to €331,060
of which Distributable reserves: +€52,000
- Other debts -€31,519
down €31,519 (-60.9%), from €51,718 to €20,198
- Debts after one year -€20,375
no longer reported in 2025 (was €20,375)
- Profit (loss) carried forward +€7,137
up €7,137 (+6.8%), from €105,409 to €112,546
- Taxes -€41,512
down €41,512 (-57.0%), from €72,890 to €31,378
- Write-downs +€38,475
new in 2025: €38,475
- Gross operating margin -€32,257
down €32,257 (-16.6%), from €194,863 to €162,606
- Depreciation +€2,082
up €2,082 (+41.7%), from €4,999 to €7,081
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 | €516,035 | €521,178 | +€5,143 | +1.0% |
| Fixed assets | 21/28 | €69,698 | €66,060 | -€3,638 | -5.2% |
| Tangible fixed assets | 22/27 | €40,578 | €36,940 | -€3,638 | -9.0% |
| Land and buildings | 22 | €32,353 | €29,983 | -€2,371 | -7.3% |
| Plant, machinery and equipment | 23 | €530 | - | -€530 | |
| Furniture and vehicles | 24 | €7,694 | €6,957 | -€737 | -9.6% |
| Financial fixed assets | 28 | €29,120 | €29,120 | = | 0.0% |
| Current assets | 29/58 | €446,337 | €455,118 | +€8,781 | +2.0% |
| Amounts receivable after more than one year | 29 | €50,000 | - | -€50,000 | |
| Other amounts receivable | 291 | €50,000 | - | -€50,000 | |
| Amounts receivable within one year | 40/41 | €135,452 | €81,080 | -€54,373 | -40.1% |
| Trade receivables | 40 | €135,452 | €80,760 | -€54,692 | -40.4% |
| Other amounts receivable | 41 | - | €319 | +€319 | |
| Current investments | 50/53 | €211,425 | €291,587 | +€80,162 | +37.9% |
| Cash at bank and in hand | 54/58 | €49,460 | €82,452 | +€32,991 | +66.7% |
| Total equity and liabilities | 10/49 | €516,035 | €521,178 | +€5,143 | +1.0% |
| Equity | 10/15 | €396,869 | €456,006 | +€59,137 | +14.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €279,060 | €331,060 | +€52,000 | +18.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €277,200 | €329,200 | +€52,000 | +18.8% |
| Profit (loss) carried forward | 14 | €105,409 | €112,546 | +€7,137 | +6.8% |
| Amounts payable | 17/49 | €119,166 | €65,172 | -€53,994 | -45.3% |
| Amounts payable after more than one year | 17 | €20,375 | - | -€20,375 | |
| Financial debts | 170/4 | €20,375 | - | -€20,375 | |
| Amounts payable within one year | 42/48 | €98,791 | €65,172 | -€33,620 | -34.0% |
| Trade debts | 44 | €3,771 | €3,003 | -€768 | -20.4% |
| Suppliers | 440/4 | €3,771 | €3,003 | -€768 | -20.4% |
| Taxes, remuneration and social security | 45 | €43,303 | €41,971 | -€1,332 | -3.1% |
| Taxes | 450/3 | €35,546 | €33,946 | -€1,600 | -4.5% |
| Remuneration and social security | 454/9 | €7,757 | €8,025 | +€268 | +3.5% |
| Other amounts payable | 47/48 | €51,718 | €20,198 | -€31,519 | -60.9% |
| Remuneration, social security and pensions | 62 | €11,104 | €9,855 | -€1,249 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,999 | €7,081 | +€2,082 | +41.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €38,475 | +€38,475 | |
| Other operating charges | 640/8 | €652 | €1,498 | +€846 | +130% |
| Gross operating margin | 9900 | €194,863 | €162,606 | -€32,257 | -16.6% |
| Operating profit (loss) | 9901 | €178,109 | €105,697 | -€72,411 | -40.7% |
| Financial income | 75/76B | €6,583 | €5,796 | -€787 | -12.0% |
| Recurring financial income | 75 | €6,583 | €5,796 | -€787 | -12.0% |
| Financial charges | 65/66B | €4,515 | €2,979 | -€1,536 | -34.0% |
| Recurring financial charges | 65 | €4,515 | €2,979 | -€1,536 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €180,177 | €108,515 | -€71,663 | -39.8% |
| Income taxes | 67/77 | €72,890 | €31,378 | -€41,512 | -57.0% |
| Profit (loss) for the period | 9904 | €107,287 | €77,137 | -€30,150 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €107,287 | €77,137 | -€30,150 | -28.1% |
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 23 October 2026 via checked.be.