DOCTEUR ROELANTS: 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 ROELANTS
Largest movements
- Cash +€53,139
up €53,139 (+443%), from €11,997 to €65,136
mainly Net result for the year (+€153,561) and Other debts (+€60,000)
- Receivables within one year +€3,920
up €3,920 (+2.4%), from €166,361 to €170,281
of which Other amounts receivable: +€13,630
- Other debts +€60,000
up €60,000 (+53.6%), from €112,000 to €172,000
- Reserves -€18,000
down €18,000 (-71.1%), from €25,300 to €7,300
- Tax, wage and social debts +€7,933
up €7,933 (+61.6%), from €12,884 to €20,817
- Short-term financial debts +€4,754
up €4,754 (+14.6%), from €32,629 to €37,383
- Gross operating margin +€53,666
up €53,666 (+35.4%), from €151,667 to €205,333
- Taxes +€13,891
up €13,891 (+42.2%), from €32,888 to €46,780
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 | €186,736 | €242,284 | +€55,547 | +29.7% |
| Fixed assets | 21/28 | €7,973 | €6,447 | -€1,526 | -19.1% |
| Tangible fixed assets | 22/27 | €7,948 | €6,422 | -€1,526 | -19.2% |
| Plant, machinery and equipment | 23 | - | €1,483 | +€1,483 | |
| Furniture and vehicles | 24 | €3,239 | €2,249 | -€990 | -30.6% |
| Other tangible fixed assets | 26 | €4,709 | €2,690 | -€2,019 | -42.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €178,764 | €235,837 | +€57,073 | +31.9% |
| Amounts receivable within one year | 40/41 | €166,361 | €170,281 | +€3,920 | +2.4% |
| Trade receivables | 40 | €63,337 | €53,626 | -€9,710 | -15.3% |
| Other amounts receivable | 41 | €103,025 | €116,655 | +€13,630 | +13.2% |
| Cash at bank and in hand | 54/58 | €11,997 | €65,136 | +€53,139 | +443% |
| Deferred charges and accrued income | 490/1 | €405 | €419 | +€14 | +3.4% |
| Total equity and liabilities | 10/49 | €186,736 | €242,284 | +€55,547 | +29.7% |
| Equity | 10/15 | €27,239 | €8,801 | -€18,439 | -67.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €25,300 | €7,300 | -€18,000 | -71.1% |
| Distributable reserves | 133 | €25,300 | €7,300 | -€18,000 | -71.1% |
| Profit (loss) carried forward | 14 | €939 | €501 | -€439 | -46.7% |
| Amounts payable | 17/49 | €159,497 | €233,483 | +€73,986 | +46.4% |
| Amounts payable within one year | 42/48 | €159,497 | €233,483 | +€73,986 | +46.4% |
| Financial debts | 43 | €32,629 | €37,383 | +€4,754 | +14.6% |
| Credit institutions | 430/8 | €32,629 | €37,383 | +€4,754 | +14.6% |
| Trade debts | 44 | €1,984 | €3,283 | +€1,299 | +65.5% |
| Suppliers | 440/4 | €1,984 | €3,283 | +€1,299 | +65.5% |
| Taxes, remuneration and social security | 45 | €12,884 | €20,817 | +€7,933 | +61.6% |
| Taxes | 450/3 | €12,884 | €20,817 | +€7,933 | +61.6% |
| Other amounts payable | 47/48 | €112,000 | €172,000 | +€60,000 | +53.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,490 | €3,725 | -€765 | -17.0% |
| Other operating charges | 640/8 | €1,534 | €1,399 | -€135 | -8.8% |
| Gross operating margin | 9900 | €151,667 | €205,333 | +€53,666 | +35.4% |
| Operating profit (loss) | 9901 | €145,643 | €200,209 | +€54,566 | +37.5% |
| Financial income | 75/76B | €5,637 | €5,952 | +€315 | +5.6% |
| Recurring financial income | 75 | €5,637 | €5,952 | +€315 | +5.6% |
| Financial charges | 65/66B | €5,453 | €5,820 | +€368 | +6.7% |
| Recurring financial charges | 65 | €5,453 | €5,820 | +€368 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €145,827 | €200,341 | +€54,514 | +37.4% |
| Income taxes | 67/77 | €32,888 | €46,780 | +€13,891 | +42.2% |
| Profit (loss) for the period | 9904 | €112,939 | €153,561 | +€40,622 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €112,939 | €153,561 | +€40,622 | +36.0% |
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 14 October 2026 via checked.be.