DOCTOROLA: 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.
DOCTOROLA
Largest movements
- Cash +€32,744
up €32,744 (+43.1%), from €76,007 to €108,751
mainly Net result for the year (+€46,577) and Depreciation (+€32,418)
- Tangible fixed assets -€31,169
down €31,169 (-14.1%), from €221,836 to €190,667
of which Land and buildings: -€16,372
- Receivables within one year -€3,954
down €3,954 (-18.2%), from €21,729 to €17,775
of which Trade receivables: -€19,454
- Reserves +€45,000
up €45,000 (+26.8%), from €167,966 to €212,966
of which Distributable reserves: +€45,000
- Debts after one year -€18,535
down €18,535 (-35.4%), from €52,319 to €33,784
- Tax, wage and social debts -€14,707
down €14,707 (-71.2%), from €20,645 to €5,938
- Other debts -€10,191
down €10,191 (-31.1%), from €32,726 to €22,535
- Gross operating margin -€44,629
down €44,629 (-30.5%), from €146,551 to €101,922
- Taxes -€12,414
down €12,414 (-38.5%), from €32,229 to €19,815
- Other operating charges -€2,200
down €2,200 (-49.6%), from €4,439 to €2,238
- Depreciation -€2,014
down €2,014 (-5.8%), from €34,432 to €32,418
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 | €320,682 | €319,546 | -€1,137 | -0.4% |
| Fixed assets | 21/28 | €221,916 | €190,747 | -€31,169 | -14.0% |
| Tangible fixed assets | 22/27 | €221,836 | €190,667 | -€31,169 | -14.1% |
| Land and buildings | 22 | €170,420 | €154,048 | -€16,372 | -9.6% |
| Plant, machinery and equipment | 23 | €13,218 | €11,523 | -€1,695 | -12.8% |
| Furniture and vehicles | 24 | €38,198 | €25,097 | -€13,101 | -34.3% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €98,766 | €128,798 | +€30,032 | +30.4% |
| Amounts receivable within one year | 40/41 | €21,729 | €17,775 | -€3,954 | -18.2% |
| Trade receivables | 40 | €19,454 | - | -€19,454 | |
| Other amounts receivable | 41 | €2,275 | €17,775 | +€15,500 | +681% |
| Cash at bank and in hand | 54/58 | €76,007 | €108,751 | +€32,744 | +43.1% |
| Deferred charges and accrued income | 490/1 | €1,030 | €2,272 | +€1,243 | +121% |
| Total equity and liabilities | 10/49 | €320,682 | €319,546 | -€1,137 | -0.4% |
| Equity | 10/15 | €191,149 | €237,726 | +€46,577 | +24.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Contributions outside capital | 11 | €8,000 | €8,000 | = | 0.0% |
| Other | 1109/19 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €167,966 | €212,966 | +€45,000 | +26.8% |
| Tax-exempt reserves | 132 | €8,902 | €8,902 | = | 0.0% |
| Distributable reserves | 133 | €159,064 | €204,064 | +€45,000 | +28.3% |
| Profit (loss) carried forward | 14 | €15,184 | €16,761 | +€1,577 | +10.4% |
| Amounts payable | 17/49 | €129,533 | €81,819 | -€47,714 | -36.8% |
| Amounts payable after more than one year | 17 | €52,319 | €33,784 | -€18,535 | -35.4% |
| Financial debts | 170/4 | €52,319 | €33,784 | -€18,535 | -35.4% |
| Amounts payable within one year | 42/48 | €77,214 | €48,035 | -€29,179 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €19,648 | €18,535 | -€1,113 | -5.7% |
| Trade debts | 44 | €4,196 | €1,028 | -€3,168 | -75.5% |
| Suppliers | 440/4 | €4,196 | €1,028 | -€3,168 | -75.5% |
| Taxes, remuneration and social security | 45 | €20,645 | €5,938 | -€14,707 | -71.2% |
| Taxes | 450/3 | €20,645 | €5,938 | -€14,707 | -71.2% |
| Other amounts payable | 47/48 | €32,726 | €22,535 | -€10,191 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,432 | €32,418 | -€2,014 | -5.8% |
| Other operating charges | 640/8 | €4,439 | €2,238 | -€2,200 | -49.6% |
| Gross operating margin | 9900 | €146,551 | €101,922 | -€44,629 | -30.5% |
| Operating profit (loss) | 9901 | €107,681 | €67,266 | -€40,415 | -37.5% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €1,089 | €894 | -€195 | -17.9% |
| Recurring financial charges | 65 | €1,089 | €894 | -€195 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €106,591 | €66,392 | -€40,199 | -37.7% |
| Income taxes | 67/77 | €32,229 | €19,815 | -€12,414 | -38.5% |
| Profit (loss) for the period | 9904 | €74,363 | €46,577 | -€27,786 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €74,363 | €46,577 | -€27,786 | -37.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.