DOKTER BERNARD CROLLA: 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 BERNARD CROLLA
Largest movements
- Current investments +€481,945
up €481,945 (+48.1%), from €1.0m to €1.5m
- Cash -€289,535
down €289,535 (-77.2%), from €374,844 to €85,309
mainly Current investments (-€481,945) and Contributions, distributions and other (-€126,534)
- Receivables within one year -€92,026
down €92,026 (-48.7%), from €188,842 to €96,816
of which Trade receivables: -€169,830
- Deferred charges and accrued income +€59,699
up €59,699 (+41.9%), from €142,335 to €202,035
- Reserves +€167,676
up €167,676 (+10.4%), from €1.6m to €1.8m
of which Distributable reserves: +€220,301
- Gross operating margin -€94,717
down €94,717 (-21.6%), from €438,549 to €343,831
- Financial income -€60,580
down €60,580 (-43.4%), from €139,493 to €78,913
- Taxes -€53,134
down €53,134 (-33.0%), from €161,178 to €108,044
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 | €1,744,420 | €1,891,929 | +€147,508 | +8.5% |
| Fixed assets | 21/28 | €37,253 | €24,678 | -€12,575 | -33.8% |
| Tangible fixed assets | 22/27 | €37,253 | €24,678 | -€12,575 | -33.8% |
| Plant, machinery and equipment | 23 | €2,357 | €1,675 | -€682 | -28.9% |
| Furniture and vehicles | 24 | €34,896 | €23,003 | -€11,893 | -34.1% |
| Current assets | 29/58 | €1,707,167 | €1,867,251 | +€160,083 | +9.4% |
| Amounts receivable within one year | 40/41 | €188,842 | €96,816 | -€92,026 | -48.7% |
| Trade receivables | 40 | €169,830 | €0 | -€169,830 | -100% |
| Other amounts receivable | 41 | €19,012 | €96,816 | +€77,804 | +409% |
| Current investments | 50/53 | €1,001,146 | €1,483,091 | +€481,945 | +48.1% |
| Cash at bank and in hand | 54/58 | €374,844 | €85,309 | -€289,535 | -77.2% |
| Deferred charges and accrued income | 490/1 | €142,335 | €202,035 | +€59,699 | +41.9% |
| Total equity and liabilities | 10/49 | €1,744,420 | €1,891,929 | +€147,508 | +8.5% |
| Equity | 10/15 | €1,619,790 | €1,787,466 | +€167,676 | +10.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,607,390 | €1,775,066 | +€167,676 | +10.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €52,625 | €0 | -€52,625 | -100% |
| Distributable reserves | 133 | €1,554,765 | €1,775,066 | +€220,301 | +14.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €124,630 | €104,463 | -€20,168 | -16.2% |
| Amounts payable within one year | 42/48 | €124,630 | €104,463 | -€20,168 | -16.2% |
| Trade debts | 44 | €112,012 | €98,578 | -€13,434 | -12.0% |
| Suppliers | 440/4 | €112,012 | €98,578 | -€13,434 | -12.0% |
| Taxes, remuneration and social security | 45 | €12,619 | €5,885 | -€6,734 | -53.4% |
| Taxes | 450/3 | €12,619 | €5,885 | -€6,734 | -53.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,600 | €12,575 | -€25 | -0.2% |
| Other operating charges | 640/8 | €2,445 | €2,558 | +€113 | +4.6% |
| Non-recurring operating charges | 66A | €0 | €3,100 | +€3,100 | |
| Gross operating margin | 9900 | €438,549 | €343,831 | -€94,717 | -21.6% |
| Operating profit (loss) | 9901 | €423,504 | €325,599 | -€97,905 | -23.1% |
| Financial income | 75/76B | €139,493 | €78,913 | -€60,580 | -43.4% |
| Recurring financial income | 75 | €139,493 | €78,913 | -€60,580 | -43.4% |
| Financial charges | 65/66B | €2,921 | €2,258 | -€663 | -22.7% |
| Recurring financial charges | 65 | €2,921 | €2,258 | -€663 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €560,076 | €402,254 | -€157,822 | -28.2% |
| Income taxes | 67/77 | €161,178 | €108,044 | -€53,134 | -33.0% |
| Profit (loss) for the period | 9904 | €398,898 | €294,210 | -€104,688 | -26.2% |
| Transfer from tax-exempt reserves | 789 | - | €52,625 | +€52,625 | |
| Profit (loss) for the period to be appropriated | 9905 | €398,898 | €346,835 | -€52,063 | -13.1% |
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 25 October 2026 via checked.be.