Docteurs BODSON: 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.
Docteurs BODSON
Largest movements
- Cash +€21,038
up €21,038 (+109%), from €19,319 to €40,357
mainly Depreciation (+€33,600) and Other debts (+€25,181)
- Tangible fixed assets -€19,781
down €19,781 (-8.1%), from €243,626 to €223,845
of which Furniture and vehicles: -€14,852
- Current investments -€14,197
down €14,197 (-6.9%), from €205,402 to €191,205
- Receivables within one year +€12,725
up €12,725 (+4.0%), from €319,126 to €331,850
- Other debts +€25,181
up €25,181 (+125%), from €20,070 to €45,252
- Reserves -€22,000
down €22,000 (-3.2%), from €680,380 to €658,380
of which Distributable reserves: -€22,000
- Debts after one year -€8,151
down €8,151 (-56.8%), from €14,347 to €6,195
- Gross operating margin -€9,624
down €9,624 (-9.3%), from €103,542 to €93,919
- Taxes -€2,595
down €2,595 (-19.8%), from €13,123 to €10,529
- Depreciation +€1,522
up €1,522 (+4.7%), from €32,078 to €33,600
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 | €792,389 | €791,320 | -€1,070 | -0.1% |
| Fixed assets | 21/28 | €243,676 | €223,895 | -€19,781 | -8.1% |
| Tangible fixed assets | 22/27 | €243,626 | €223,845 | -€19,781 | -8.1% |
| Land and buildings | 22 | €187,085 | €181,947 | -€5,138 | -2.7% |
| Plant, machinery and equipment | 23 | - | €1,078 | +€1,078 | |
| Furniture and vehicles | 24 | €52,080 | €37,228 | -€14,852 | -28.5% |
| Other tangible fixed assets | 26 | €4,462 | €3,593 | -€869 | -19.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €548,713 | €567,425 | +€18,712 | +3.4% |
| Amounts receivable within one year | 40/41 | €319,126 | €331,850 | +€12,725 | +4.0% |
| Other amounts receivable | 41 | €319,126 | €331,850 | +€12,725 | +4.0% |
| Current investments | 50/53 | €205,402 | €191,205 | -€14,197 | -6.9% |
| Cash at bank and in hand | 54/58 | €19,319 | €40,357 | +€21,038 | +109% |
| Deferred charges and accrued income | 490/1 | €4,866 | €4,012 | -€854 | -17.5% |
| Total equity and liabilities | 10/49 | €792,389 | €791,320 | -€1,070 | -0.1% |
| Equity | 10/15 | €732,817 | €712,957 | -€19,860 | -2.7% |
| Contributions | 10/11 | €6,334 | €6,334 | = | 0.0% |
| Reserves | 13 | €680,380 | €658,380 | -€22,000 | -3.2% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €642,880 | €620,880 | -€22,000 | -3.4% |
| Profit (loss) carried forward | 14 | €46,103 | €48,243 | +€2,140 | +4.6% |
| Amounts payable | 17/49 | €59,572 | €78,363 | +€18,791 | +31.5% |
| Amounts payable after more than one year | 17 | €14,347 | €6,195 | -€8,151 | -56.8% |
| Financial debts | 170/4 | €14,347 | €6,195 | -€8,151 | -56.8% |
| Amounts payable within one year | 42/48 | €40,930 | €68,041 | +€27,111 | +66.2% |
| Current portion of amounts payable after more than one year | 42 | €8,029 | €8,151 | +€123 | +1.5% |
| Trade debts | 44 | €3,933 | €2,177 | -€1,756 | -44.7% |
| Suppliers | 440/4 | €3,933 | €2,177 | -€1,756 | -44.7% |
| Taxes, remuneration and social security | 45 | €8,898 | €12,461 | +€3,563 | +40.0% |
| Taxes | 450/3 | €1,950 | €3,978 | +€2,028 | +104% |
| Remuneration and social security | 454/9 | €6,948 | €8,483 | +€1,535 | +22.1% |
| Other amounts payable | 47/48 | €20,070 | €45,252 | +€25,181 | +125% |
| Accrued charges and deferred income | 492/3 | €4,295 | €4,126 | -€169 | -3.9% |
| Non-recurring operating income | 76A | €41,861 | €12 | -€41,849 | -100.0% |
| Remuneration, social security and pensions | 62 | €26,450 | €27,074 | +€624 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,078 | €33,600 | +€1,522 | +4.7% |
| Other operating charges | 640/8 | €3,258 | €2,833 | -€425 | -13.1% |
| Gross operating margin | 9900 | €103,542 | €93,919 | -€9,624 | -9.3% |
| Operating profit (loss) | 9901 | €41,757 | €30,412 | -€11,345 | -27.2% |
| Financial income | 75/76B | €575 | €1,147 | +€572 | +99.5% |
| Recurring financial income | 75 | €575 | €1,147 | +€572 | +99.5% |
| Financial charges | 65/66B | €1,247 | €391 | -€855 | -68.6% |
| Recurring financial charges | 65 | €1,247 | €391 | -€855 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | €41,085 | €31,168 | -€9,917 | -24.1% |
| Income taxes | 67/77 | €13,123 | €10,529 | -€2,595 | -19.8% |
| Profit (loss) for the period | 9904 | €27,962 | €20,640 | -€7,323 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,962 | €20,640 | -€7,323 | -26.2% |
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 17 October 2026 via checked.be.