DOCTEUR PHILIPPE LASKAR: 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 PHILIPPE LASKAR
Largest movements
- Cash +€15,626
up €15,626 (+36.9%), from €42,393 to €58,019
mainly Depreciation (+€13,095) and Trade debts (+€11,064)
- Tangible fixed assets -€9,014
down €9,014 (-14.1%), from €63,786 to €54,773
of which Land and buildings: -€10,075
- Receivables within one year +€2,010
up €2,010 (+5.5%), from €36,608 to €38,618
- Debts after one year -€13,207
down €13,207 (-62.4%), from €21,163 to €7,956
- Trade debts +€11,064
new in 2025: €11,064
- Reserves +€9,849
up €9,849 (+17.0%), from €57,895 to €67,744
of which Distributable reserves: +€9,849
- Current portion of long-term debt +€1,602
up €1,602 (+12.6%), from €12,681 to €14,283
- Gross operating margin -€6,076
down €6,076 (-14.2%), from €42,709 to €36,633
- Other operating charges +€5,112
up €5,112 (+284%), from €1,802 to €6,914
- Taxes -€3,502
down €3,502 (-38.3%), from €9,138 to €5,637
- Financial income -€1,502
down €1,502 (-72.2%), from €2,080 to €578
- Depreciation -€1,037
down €1,037 (-7.3%), from €14,132 to €13,095
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 | €143,736 | €151,792 | +€8,056 | +5.6% |
| Fixed assets | 21/28 | €63,786 | €54,773 | -€9,014 | -14.1% |
| Tangible fixed assets | 22/27 | €63,786 | €54,773 | -€9,014 | -14.1% |
| Land and buildings | 22 | €56,280 | €46,205 | -€10,075 | -17.9% |
| Furniture and vehicles | 24 | €5,037 | €2,686 | -€2,351 | -46.7% |
| Other tangible fixed assets | 26 | €2,469 | €5,881 | +€3,412 | +138% |
| Current assets | 29/58 | €79,950 | €97,020 | +€17,070 | +21.4% |
| Amounts receivable within one year | 40/41 | €36,608 | €38,618 | +€2,010 | +5.5% |
| Other amounts receivable | 41 | €36,608 | €38,618 | +€2,010 | +5.5% |
| Cash at bank and in hand | 54/58 | €42,393 | €58,019 | +€15,626 | +36.9% |
| Deferred charges and accrued income | 490/1 | €949 | €383 | -€566 | -59.6% |
| Total equity and liabilities | 10/49 | €143,736 | €151,792 | +€8,056 | +5.6% |
| Equity | 10/15 | €76,495 | €86,344 | +€9,849 | +12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,895 | €67,744 | +€9,849 | +17.0% |
| 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 | €56,035 | €65,884 | +€9,849 | +17.6% |
| Amounts payable | 17/49 | €67,242 | €65,448 | -€1,793 | -2.7% |
| Amounts payable after more than one year | 17 | €21,163 | €7,956 | -€13,207 | -62.4% |
| Financial debts | 170/4 | €21,163 | €7,956 | -€13,207 | -62.4% |
| Amounts payable within one year | 42/48 | €44,927 | €57,492 | +€12,566 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | €12,681 | €14,283 | +€1,602 | +12.6% |
| Trade debts | 44 | - | €11,064 | +€11,064 | |
| Suppliers | 440/4 | - | €11,064 | +€11,064 | |
| Taxes, remuneration and social security | 45 | €5,503 | €5,503 | = | 0.0% |
| Taxes | 450/3 | €5,503 | €5,503 | = | 0.0% |
| Other amounts payable | 47/48 | €26,742 | €26,642 | -€101 | -0.4% |
| Accrued charges and deferred income | 492/3 | €1,152 | - | -€1,152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,132 | €13,095 | -€1,037 | -7.3% |
| Other operating charges | 640/8 | €1,802 | €6,914 | +€5,112 | +284% |
| Gross operating margin | 9900 | €42,709 | €36,633 | -€6,076 | -14.2% |
| Operating profit (loss) | 9901 | €26,775 | €16,624 | -€10,151 | -37.9% |
| Financial income | 75/76B | €2,080 | €578 | -€1,502 | -72.2% |
| Recurring financial income | 75 | €2,080 | €578 | -€1,502 | -72.2% |
| Financial charges | 65/66B | €2,210 | €1,716 | -€494 | -22.4% |
| Recurring financial charges | 65 | €2,210 | €1,716 | -€494 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €26,645 | €15,486 | -€11,159 | -41.9% |
| Income taxes | 67/77 | €9,138 | €5,637 | -€3,502 | -38.3% |
| Profit (loss) for the period | 9904 | €17,507 | €9,849 | -€7,658 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,507 | €9,849 | -€7,658 | -43.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.