DOCTEUR XAVIER LEQUEU: 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 XAVIER LEQUEU
Largest movements
- Cash +€56,943
up €56,943 (+17.7%), from €321,202 to €378,145
mainly Net result for the year (+€65,261) and Depreciation (+€15,495)
- Tangible fixed assets -€9,746
down €9,746 (-22.1%), from €44,135 to €34,389
of which Furniture and vehicles: -€9,210
- Reserves +€65,261
up €65,261 (+21.3%), from €306,803 to €372,065
of which Distributable reserves: +€115,261
- Trade debts -€10,116
down €10,116 (-99.6%), from €10,154 to €38
- Tax, wage and social debts -€7,824
down €7,824 (-55.5%), from €14,091 to €6,267
of which Remuneration and social security: -€8,958
- Gross operating margin -€3,653
down €3,653 (-2.2%), from €165,022 to €161,369
- Other operating charges -€2,890
down €2,890 (-79.2%), from €3,651 to €761
- Financial income +€2,802
up €2,802 (+2,801,900%), from €0 to €2,802
- Staff costs -€2,544
down €2,544 (-4.8%), from €53,163 to €50,619
- Taxes +€1,716
up €1,716 (+5.7%), from €30,132 to €31,849
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 | €368,150 | €415,379 | +€47,230 | +12.8% |
| Fixed assets | 21/28 | €45,135 | €35,389 | -€9,746 | -21.6% |
| Tangible fixed assets | 22/27 | €44,135 | €34,389 | -€9,746 | -22.1% |
| Plant, machinery and equipment | 23 | €25,387 | €24,851 | -€536 | -2.1% |
| Furniture and vehicles | 24 | €18,748 | €9,538 | -€9,210 | -49.1% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €323,015 | €379,990 | +€56,975 | +17.6% |
| Cash at bank and in hand | 54/58 | €321,202 | €378,145 | +€56,943 | +17.7% |
| Deferred charges and accrued income | 490/1 | €1,813 | €1,845 | +€32 | +1.8% |
| Total equity and liabilities | 10/49 | €368,150 | €415,379 | +€47,230 | +12.8% |
| Equity | 10/15 | €319,093 | €384,354 | +€65,261 | +20.5% |
| Contributions | 10/11 | €12,289 | €12,289 | = | 0.0% |
| Contributions outside capital | 11 | €12,289 | €12,289 | = | 0.0% |
| Other | 1109/19 | €12,289 | €12,289 | = | 0.0% |
| Reserves | 13 | €306,803 | €372,065 | +€65,261 | +21.3% |
| Non-distributable reserves | 130/1 | €51,860 | €1,860 | -€50,000 | -96.4% |
| Legal reserve | 130 | €50,000 | - | -€50,000 | |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €254,943 | €370,205 | +€115,261 | +45.2% |
| Amounts payable | 17/49 | €49,057 | €31,025 | -€18,032 | -36.8% |
| Amounts payable within one year | 42/48 | €49,057 | €31,025 | -€18,032 | -36.8% |
| Trade debts | 44 | €10,154 | €38 | -€10,116 | -99.6% |
| Suppliers | 440/4 | €10,154 | €38 | -€10,116 | -99.6% |
| Taxes, remuneration and social security | 45 | €14,091 | €6,267 | -€7,824 | -55.5% |
| Taxes | 450/3 | €5,132 | €6,267 | +€1,134 | +22.1% |
| Remuneration and social security | 454/9 | €8,958 | - | -€8,958 | |
| Other amounts payable | 47/48 | €24,812 | €24,720 | -€92 | -0.4% |
| Remuneration, social security and pensions | 62 | €53,163 | €50,619 | -€2,544 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,807 | €15,495 | -€312 | -2.0% |
| Other operating charges | 640/8 | €3,651 | €761 | -€2,890 | -79.2% |
| Gross operating margin | 9900 | €165,022 | €161,369 | -€3,653 | -2.2% |
| Operating profit (loss) | 9901 | €92,401 | €94,494 | +€2,093 | +2.3% |
| Financial income | 75/76B | €0 | €2,802 | +€2,802 | +2,801,900% |
| Recurring financial income | 75 | €0 | €2,802 | +€2,802 | +2,801,900% |
| Financial charges | 65/66B | €192 | €186 | -€6 | -3.0% |
| Recurring financial charges | 65 | €192 | €186 | -€6 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €92,209 | €97,110 | +€4,901 | +5.3% |
| Income taxes | 67/77 | €30,132 | €31,849 | +€1,716 | +5.7% |
| Profit (loss) for the period | 9904 | €62,077 | €65,261 | +€3,184 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,077 | €65,261 | +€3,184 | +5.1% |
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 31 October 2026 via checked.be.