Docteur Ph. BROHEE: 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 Ph. BROHEE
Largest movements
- Cash +€10,859
up €10,859 (+9.8%), from €111,159 to €122,018
mainly Net result for the year (+€15,496) and Receivables within one year (+€4,040)
- Receivables within one year -€4,040
no longer reported in 2025 (was €4,040)
- Reserves +€15,496
up €15,496 (+31.8%), from €48,740 to €64,236
- Other debts -€6,111
down €6,111 (-54.8%), from €11,151 to €5,040
- Profit (loss) carried forward -€5,882
down €5,882 (-17.0%), from €34,550 to €28,667
- Trade debts +€1,503
up €1,503 (+264%), from €569 to €2,072
- Tax, wage and social debts +€1,477
up €1,477 (+73.5%), from €2,008 to €3,485
- Gross operating margin -€6,739
down €6,739 (-21.2%), from €31,785 to €25,047
- Taxes -€1,736
down €1,736 (-17.4%), from €9,988 to €8,252
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 | €117,478 | €123,960 | +€6,482 | +5.5% |
| Fixed assets | 21/28 | €863 | €1,105 | +€242 | +28.0% |
| Tangible fixed assets | 22/27 | €863 | €1,105 | +€242 | +28.0% |
| Furniture and vehicles | 24 | €863 | €1,105 | +€242 | +28.0% |
| Current assets | 29/58 | €116,615 | €122,855 | +€6,240 | +5.4% |
| Amounts receivable within one year | 40/41 | €4,040 | - | -€4,040 | |
| Other amounts receivable | 41 | €4,040 | - | -€4,040 | |
| Cash at bank and in hand | 54/58 | €111,159 | €122,018 | +€10,859 | +9.8% |
| Deferred charges and accrued income | 490/1 | €1,416 | €837 | -€579 | -40.9% |
| Total equity and liabilities | 10/49 | €117,478 | €123,960 | +€6,482 | +5.5% |
| Equity | 10/15 | €103,749 | €113,363 | +€9,613 | +9.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €48,740 | €64,236 | +€15,496 | +31.8% |
| Distributable reserves | 133 | €48,740 | €64,236 | +€15,496 | +31.8% |
| Profit (loss) carried forward | 14 | €34,550 | €28,667 | -€5,882 | -17.0% |
| Amounts payable | 17/49 | €13,729 | €10,597 | -€3,132 | -22.8% |
| Amounts payable within one year | 42/48 | €13,729 | €10,597 | -€3,132 | -22.8% |
| Trade debts | 44 | €569 | €2,072 | +€1,503 | +264% |
| Suppliers | 440/4 | €569 | €2,072 | +€1,503 | +264% |
| Taxes, remuneration and social security | 45 | €2,008 | €3,485 | +€1,477 | +73.5% |
| Taxes | 450/3 | €2,008 | €3,485 | +€1,477 | +73.5% |
| Other amounts payable | 47/48 | €11,151 | €5,040 | -€6,111 | -54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €687 | €482 | -€205 | -29.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €31,785 | €25,047 | -€6,739 | -21.2% |
| Operating profit (loss) | 9901 | €30,714 | €24,177 | -€6,536 | -21.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €642 | €430 | -€212 | -33.0% |
| Recurring financial charges | 65 | €642 | €430 | -€212 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €30,072 | €23,748 | -€6,324 | -21.0% |
| Income taxes | 67/77 | €9,988 | €8,252 | -€1,736 | -17.4% |
| Profit (loss) for the period | 9904 | €20,084 | €15,496 | -€4,589 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,084 | €15,496 | -€4,589 | -22.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.