DOCTEUR SEVERINE LESTIENNE: 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 SEVERINE LESTIENNE
Largest movements
- Cash +€144,691
up €144,691 (+126%), from €115,024 to €259,715
mainly Net result for the year (+€100,117) and Other debts (+€25,640)
- Receivables within one year -€18,563
down €18,563 (-37.9%), from €48,989 to €30,426
of which Other amounts receivable: -€18,563
- Tangible fixed assets -€9,028
down €9,028 (-32.3%), from €27,992 to €18,964
- Profit (loss) carried forward +€100,117
up €100,117 (+96,461%), from €104 to €100,220
- Other debts +€25,640
new in 2025: €25,640
- Tax, wage and social debts -€7,746
down €7,746 (-52.2%), from €14,845 to €7,099
- Gross operating margin -€32,089
down €32,089 (-18.8%), from €170,823 to €138,734
- Taxes -€8,290
down €8,290 (-23.1%), from €35,924 to €27,634
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 | €212,409 | €330,420 | +€118,010 | +55.6% |
| Fixed assets | 21/28 | €27,992 | €18,964 | -€9,028 | -32.3% |
| Tangible fixed assets | 22/27 | €27,992 | €18,964 | -€9,028 | -32.3% |
| Furniture and vehicles | 24 | €27,992 | €18,964 | -€9,028 | -32.3% |
| Current assets | 29/58 | €184,417 | €311,455 | +€127,038 | +68.9% |
| Amounts receivable within one year | 40/41 | €48,989 | €30,426 | -€18,563 | -37.9% |
| Trade receivables | 40 | €18,060 | €18,060 | = | 0.0% |
| Other amounts receivable | 41 | €30,929 | €12,366 | -€18,563 | -60.0% |
| Cash at bank and in hand | 54/58 | €115,024 | €259,715 | +€144,691 | +126% |
| Deferred charges and accrued income | 490/1 | €20,404 | €21,314 | +€910 | +4.5% |
| Total equity and liabilities | 10/49 | €212,409 | €330,420 | +€118,010 | +55.6% |
| Equity | 10/15 | €197,564 | €297,680 | +€100,117 | +50.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €177,000 | €177,000 | = | 0.0% |
| Distributable reserves | 133 | €177,000 | €177,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104 | €100,220 | +€100,117 | +96,461% |
| Amounts payable | 17/49 | €14,845 | €32,739 | +€17,894 | +121% |
| Amounts payable within one year | 42/48 | €14,845 | €32,739 | +€17,894 | +121% |
| Taxes, remuneration and social security | 45 | €14,845 | €7,099 | -€7,746 | -52.2% |
| Taxes | 450/3 | €14,845 | €7,099 | -€7,746 | -52.2% |
| Other amounts payable | 47/48 | - | €25,640 | +€25,640 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,028 | €9,028 | = | 0.0% |
| Other operating charges | 640/8 | - | €700 | +€700 | |
| Gross operating margin | 9900 | €170,823 | €138,734 | -€32,089 | -18.8% |
| Operating profit (loss) | 9901 | €161,795 | €129,006 | -€32,789 | -20.3% |
| Financial income | 75/76B | €814 | - | -€814 | |
| Recurring financial income | 75 | €814 | - | -€814 | |
| Financial charges | 65/66B | €1,440 | €1,256 | -€184 | -12.8% |
| Recurring financial charges | 65 | €1,440 | €1,256 | -€184 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €161,169 | €127,750 | -€33,419 | -20.7% |
| Income taxes | 67/77 | €35,924 | €27,634 | -€8,290 | -23.1% |
| Profit (loss) for the period | 9904 | €125,246 | €100,117 | -€25,129 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €125,246 | €100,117 | -€25,129 | -20.1% |
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 30 October 2026 via checked.be.