Dokter E Rossou: 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 E Rossou
Largest movements
- Tangible fixed assets +€109,238
up €109,238 (+686%), from €15,925 to €125,163
of which Furniture and vehicles: +€109,648
- Receivables within one year -€91,871
down €91,871 (-85.1%), from €108,000 to €16,129
of which Trade receivables: -€108,000
- Cash +€64,518
up €64,518 (+196%), from €32,916 to €97,434
mainly Receivables within one year (+€91,871) and Net result for the year (+€87,000)
- Intangible fixed assets -€23,500
down €23,500 (-28.6%), from €82,250 to €58,750
- Deferred charges and accrued income +€20,719
up €20,719 (+68.7%), from €30,177 to €50,896
- Debts after one year +€55,813
up €55,813 (+244%), from €22,869 to €78,682
- Other debts +€12,544
up €12,544 (+6.8%), from €183,281 to €195,824
- Current portion of long-term debt +€10,305
up €10,305 (+30.2%), from €34,108 to €44,414
- Gross operating margin -€56,790
down €56,790 (-25.7%), from €221,378 to €164,587
- Taxes -€19,799
down €19,799 (-45.3%), from €43,669 to €23,871
- Depreciation +€19,527
up €19,527 (+63.3%), from €30,860 to €50,387
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 | €269,268 | €348,373 | +€79,105 | +29.4% |
| Fixed assets | 21/28 | €98,175 | €183,913 | +€85,738 | +87.3% |
| Intangible fixed assets | 21 | €82,250 | €58,750 | -€23,500 | -28.6% |
| Tangible fixed assets | 22/27 | €15,925 | €125,163 | +€109,238 | +686% |
| Plant, machinery and equipment | 23 | €1,121 | €711 | -€410 | -36.6% |
| Furniture and vehicles | 24 | €14,804 | €124,452 | +€109,648 | +741% |
| Current assets | 29/58 | €171,093 | €164,460 | -€6,634 | -3.9% |
| Amounts receivable within one year | 40/41 | €108,000 | €16,129 | -€91,871 | -85.1% |
| Trade receivables | 40 | €108,000 | €0 | -€108,000 | -100% |
| Other amounts receivable | 41 | - | €16,129 | +€16,129 | |
| Cash at bank and in hand | 54/58 | €32,916 | €97,434 | +€64,518 | +196% |
| Deferred charges and accrued income | 490/1 | €30,177 | €50,896 | +€20,719 | +68.7% |
| Total equity and liabilities | 10/49 | €269,268 | €348,373 | +€79,105 | +29.4% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €250,668 | €329,773 | +€79,105 | +31.6% |
| Amounts payable after more than one year | 17 | €22,869 | €78,682 | +€55,813 | +244% |
| Financial debts | 170/4 | €22,869 | €78,682 | +€55,813 | +244% |
| Amounts payable within one year | 42/48 | €227,799 | €251,091 | +€23,292 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €34,108 | €44,414 | +€10,305 | +30.2% |
| Trade debts | 44 | €253 | €614 | +€361 | +143% |
| Suppliers | 440/4 | €253 | €614 | +€361 | +143% |
| Taxes, remuneration and social security | 45 | €10,158 | €10,239 | +€81 | +0.8% |
| Taxes | 450/3 | €4,658 | €0 | -€4,658 | -100% |
| Remuneration and social security | 454/9 | €5,500 | €10,239 | +€4,739 | +86.2% |
| Other amounts payable | 47/48 | €183,281 | €195,824 | +€12,544 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,860 | €50,387 | +€19,527 | +63.3% |
| Other operating charges | 640/8 | €878 | €570 | -€308 | -35.1% |
| Gross operating margin | 9900 | €221,378 | €164,587 | -€56,790 | -25.7% |
| Operating profit (loss) | 9901 | €189,640 | €113,630 | -€76,009 | -40.1% |
| Financial income | 75/76B | €39 | €0 | -€39 | -99.5% |
| Recurring financial income | 75 | €39 | €0 | -€39 | -99.5% |
| Financial charges | 65/66B | €995 | €2,760 | +€1,765 | +177% |
| Recurring financial charges | 65 | €995 | €2,760 | +€1,765 | +177% |
| Profit (loss) for the period before taxes | 9903 | €188,684 | €110,871 | -€77,813 | -41.2% |
| Income taxes | 67/77 | €43,669 | €23,871 | -€19,799 | -45.3% |
| Profit (loss) for the period | 9904 | €145,015 | €87,000 | -€58,014 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €145,015 | €87,000 | -€58,014 | -40.0% |
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 19 October 2026 via checked.be.