Dokter Benoit Bouts: 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.
Dokter Benoit Bouts
Largest movements
- Receivables within one year -€91,485
down €91,485 (-48.0%), from €190,549 to €99,064
of which Other amounts receivable: -€79,442
- Cash +€28,605
up €28,605 (+133%), from €21,482 to €50,088
mainly Receivables within one year (+€91,485) and Net result for the year (+€83,594)
- Tangible fixed assets -€19,128
down €19,128 (-2.9%), from €656,109 to €636,981
of which Land and buildings: -€24,406
- Reserves -€110,708
down €110,708 (-34.3%), from €322,824 to €212,116
of which Distributable reserves: -€110,708
- Other debts +€42,691
new in 2025: €42,691
- Debts after one year -€25,196
down €25,196 (-5.5%), from €455,302 to €430,106
- Gross operating margin -€10,075
down €10,075 (-6.1%), from €166,479 to €156,404
- Other operating charges +€3,830
up €3,830 (+659%), from €581 to €4,411
- Financial income -€3,436
down €3,436 (-98.7%), from €3,481 to €45
- Taxes -€3,251
down €3,251 (-10.8%), from €30,195 to €26,944
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 | €873,238 | €790,281 | -€82,957 | -9.5% |
| Fixed assets | 21/28 | €656,109 | €636,981 | -€19,128 | -2.9% |
| Tangible fixed assets | 22/27 | €656,109 | €636,981 | -€19,128 | -2.9% |
| Land and buildings | 22 | €648,005 | €623,598 | -€24,406 | -3.8% |
| Furniture and vehicles | 24 | €2,025 | €7,304 | +€5,279 | +261% |
| Other tangible fixed assets | 26 | €6,079 | €6,079 | = | 0.0% |
| Current assets | 29/58 | €217,129 | €153,300 | -€63,829 | -29.4% |
| Amounts receivable within one year | 40/41 | €190,549 | €99,064 | -€91,485 | -48.0% |
| Trade receivables | 40 | €111,107 | €99,064 | -€12,044 | -10.8% |
| Other amounts receivable | 41 | €79,442 | €0 | -€79,442 | -100% |
| Cash at bank and in hand | 54/58 | €21,482 | €50,088 | +€28,605 | +133% |
| Deferred charges and accrued income | 490/1 | €5,098 | €4,149 | -€950 | -18.6% |
| Total equity and liabilities | 10/49 | €873,238 | €790,281 | -€82,957 | -9.5% |
| Equity | 10/15 | €335,224 | €230,666 | -€104,558 | -31.2% |
| Contributions | 10/11 | €12,400 | €18,550 | +€6,150 | +49.6% |
| Reserves | 13 | €322,824 | €212,116 | -€110,708 | -34.3% |
| Non-distributable reserves | 130/1 | €2,905 | €2,905 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,905 | €2,905 | = | 0.0% |
| Distributable reserves | 133 | €319,918 | €209,211 | -€110,708 | -34.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €538,014 | €559,615 | +€21,601 | +4.0% |
| Amounts payable after more than one year | 17 | €455,302 | €430,106 | -€25,196 | -5.5% |
| Financial debts | 170/4 | €455,302 | €430,106 | -€25,196 | -5.5% |
| Amounts payable within one year | 42/48 | €82,712 | €129,508 | +€46,797 | +56.6% |
| Current portion of amounts payable after more than one year | 42 | €24,556 | €25,196 | +€640 | +2.6% |
| Trade debts | 44 | €5,154 | €8,733 | +€3,579 | +69.4% |
| Suppliers | 440/4 | €5,154 | €8,733 | +€3,579 | +69.4% |
| Taxes, remuneration and social security | 45 | €53,003 | €52,889 | -€114 | -0.2% |
| Taxes | 450/3 | €53,003 | €52,889 | -€114 | -0.2% |
| Other amounts payable | 47/48 | - | €42,691 | +€42,691 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,549 | €26,237 | +€688 | +2.7% |
| Other operating charges | 640/8 | €581 | €4,411 | +€3,830 | +659% |
| Gross operating margin | 9900 | €166,479 | €156,404 | -€10,075 | -6.1% |
| Operating profit (loss) | 9901 | €140,350 | €125,756 | -€14,594 | -10.4% |
| Financial income | 75/76B | €3,481 | €45 | -€3,436 | -98.7% |
| Recurring financial income | 75 | €3,481 | €45 | -€3,436 | -98.7% |
| Financial charges | 65/66B | €14,939 | €15,263 | +€324 | +2.2% |
| Recurring financial charges | 65 | €14,939 | €15,263 | +€324 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €128,892 | €110,538 | -€18,354 | -14.2% |
| Income taxes | 67/77 | €30,195 | €26,944 | -€3,251 | -10.8% |
| Profit (loss) for the period | 9904 | €98,697 | €83,594 | -€15,103 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €98,697 | €83,594 | -€15,103 | -15.3% |
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 24 October 2026 via checked.be.