Docteurs D&L: 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 D&L
Largest movements
- Tangible fixed assets -€20,027
down €20,027 (-3.4%), from €582,216 to €562,188
of which Land and buildings: -€13,721
- Debts after one year -€23,843
down €23,843 (-4.8%), from €493,523 to €469,680
- Gross operating margin -€4,881
down €4,881 (-11.5%), from €42,460 to €37,578
- Depreciation +€2,946
up €2,946 (+15.0%), from €19,679 to €22,625
- Financial charges -€671
down €671 (-3.8%), from €17,877 to €17,206
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 | €592,132 | €565,552 | -€26,580 | -4.5% |
| Fixed assets | 21/28 | €582,216 | €562,188 | -€20,027 | -3.4% |
| Tangible fixed assets | 22/27 | €582,216 | €562,188 | -€20,027 | -3.4% |
| Land and buildings | 22 | €443,995 | €430,274 | -€13,721 | -3.1% |
| Plant, machinery and equipment | 23 | €136,422 | €130,582 | -€5,840 | -4.3% |
| Furniture and vehicles | 24 | €1,799 | €1,333 | -€466 | -25.9% |
| Current assets | 29/58 | €9,916 | €3,363 | -€6,553 | -66.1% |
| Cash at bank and in hand | 54/58 | €7,583 | €2,274 | -€5,309 | -70.0% |
| Deferred charges and accrued income | 490/1 | €2,333 | €1,089 | -€1,244 | -53.3% |
| Total equity and liabilities | 10/49 | €592,132 | €565,552 | -€26,580 | -4.5% |
| Equity | 10/15 | €2,926 | -€1,672 | -€4,598 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,074 | -€5,672 | -€4,598 | -428% |
| Amounts payable | 17/49 | €589,206 | €567,223 | -€21,983 | -3.7% |
| Amounts payable after more than one year | 17 | €493,523 | €469,680 | -€23,843 | -4.8% |
| Financial debts | 170/4 | €493,523 | €469,680 | -€23,843 | -4.8% |
| Amounts payable within one year | 42/48 | €95,683 | €96,296 | +€614 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €23,052 | €23,843 | +€791 | +3.4% |
| Trade debts | 44 | €273 | €95 | -€178 | -65.1% |
| Suppliers | 440/4 | €273 | €95 | -€178 | -65.1% |
| Other amounts payable | 47/48 | €72,358 | €72,358 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,247 | +€1,247 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,679 | €22,625 | +€2,946 | +15.0% |
| Other operating charges | 640/8 | €2,382 | €2,348 | -€35 | -1.5% |
| Gross operating margin | 9900 | €42,460 | €37,578 | -€4,881 | -11.5% |
| Operating profit (loss) | 9901 | €20,398 | €12,605 | -€7,793 | -38.2% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €17,877 | €17,206 | -€671 | -3.8% |
| Recurring financial charges | 65 | €17,877 | €17,206 | -€671 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €2,521 | -€4,598 | -€7,119 | |
| Profit (loss) for the period | 9904 | €2,521 | -€4,598 | -€7,119 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,521 | -€4,598 | -€7,119 |
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 23 October 2026 via checked.be.