DOCTEUR PAUL-ANDRE LECOMTE: 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 PAUL-ANDRE LECOMTE
Largest movements
- Cash -€346,534
down €346,534 (-35.6%), from €972,225 to €625,691
mainly Other debts (-€343,603) and Contributions, distributions and other (-€51,000)
- Other debts -€343,603
down €343,603 (-74.4%), from €462,116 to €118,512
- Accrued charges and deferred income -€17,957
no longer reported in 2025 (was €17,957)
- Reserves +€15,500
up €15,500 (+3.9%), from €393,278 to €408,778
of which Distributable reserves: +€15,500
- Purchases and services -€16,435
down €16,435 (-14.8%), from €110,800 to €94,365
- Turnover -€13,289
down €13,289 (-6.7%), from €198,706 to €185,417
- Gross operating margin +€2,412
up €2,412 (+2.7%), from €88,640 to €91,052
- Financial income +€2,148
up €2,148 (+72.0%), from €2,983 to €5,131
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 | €980,160 | €632,297 | -€347,864 | -35.5% |
| Fixed assets | 21/28 | €4,653 | €4,105 | -€547 | -11.8% |
| Tangible fixed assets | 22/27 | €4,653 | €4,105 | -€547 | -11.8% |
| Land and buildings | 22 | €4,653 | €4,105 | -€547 | -11.8% |
| Current assets | 29/58 | €975,508 | €628,192 | -€347,316 | -35.6% |
| Amounts receivable within one year | 40/41 | €273 | €402 | +€129 | +47.3% |
| Other amounts receivable | 41 | €273 | €402 | +€129 | +47.3% |
| Cash at bank and in hand | 54/58 | €972,225 | €625,691 | -€346,534 | -35.6% |
| Deferred charges and accrued income | 490/1 | €3,010 | €2,099 | -€911 | -30.3% |
| Total equity and liabilities | 10/49 | €980,160 | €632,297 | -€347,864 | -35.5% |
| Equity | 10/15 | €498,142 | €513,785 | +€15,642 | +3.1% |
| Contributions | 10/11 | €6,097 | €6,097 | = | 0.0% |
| Reserves | 13 | €393,278 | €408,778 | +€15,500 | +3.9% |
| Non-distributable reserves | 130/1 | €6,226 | €6,226 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,226 | €6,226 | = | 0.0% |
| Distributable reserves | 133 | €387,052 | €402,552 | +€15,500 | +4.0% |
| Profit (loss) carried forward | 14 | €98,767 | €98,910 | +€142 | +0.1% |
| Amounts payable | 17/49 | €482,018 | €118,512 | -€363,506 | -75.4% |
| Amounts payable within one year | 42/48 | €464,061 | €118,512 | -€345,549 | -74.5% |
| Trade debts | 44 | €1,946 | - | -€1,946 | |
| Suppliers | 440/4 | €1,946 | - | -€1,946 | |
| Other amounts payable | 47/48 | €462,116 | €118,512 | -€343,603 | -74.4% |
| Accrued charges and deferred income | 492/3 | €17,957 | - | -€17,957 | |
| Turnover | 70 | €198,706 | €185,417 | -€13,289 | -6.7% |
| Non-recurring operating income | 76A | €734 | €757 | +€24 | +3.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €110,800 | €94,365 | -€16,435 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €547 | €547 | = | 0.0% |
| Other operating charges | 640/8 | €1,530 | €2,421 | +€891 | +58.2% |
| Gross operating margin | 9900 | €88,640 | €91,052 | +€2,412 | +2.7% |
| Operating profit (loss) | 9901 | €86,563 | €88,084 | +€1,521 | +1.8% |
| Financial income | 75/76B | €2,983 | €5,131 | +€2,148 | +72.0% |
| Recurring financial income | 75 | €2,983 | €5,131 | +€2,148 | +72.0% |
| Financial charges | 65/66B | €746 | €697 | -€50 | -6.7% |
| Recurring financial charges | 65 | €746 | €697 | -€50 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €88,800 | €92,519 | +€3,719 | +4.2% |
| Income taxes | 67/77 | €25,475 | €25,876 | +€402 | +1.6% |
| Profit (loss) for the period | 9904 | €63,325 | €66,642 | +€3,317 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,325 | €66,642 | +€3,317 | +5.2% |
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 27 October 2026 via checked.be.