DOKTER EVA LAMBRECHTS: 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 EVA LAMBRECHTS
Largest movements
- Cash -€68,237
down €68,237 (-50.6%), from €134,866 to €66,628
mainly Investment in fixed assets (net) (-€60,756) and Contributions, distributions and other (-€50,000)
- Tangible fixed assets +€46,000
up €46,000 (+121%), from €38,069 to €84,069
of which Land and buildings: +€54,454
- Deferred charges and accrued income +€18,163
up €18,163 (+628%), from €2,892 to €21,056
- Intangible fixed assets -€2,061
no longer reported in 2025 (was €2,061)
- Reserves -€38,968
down €38,968 (-27.0%), from €144,070 to €105,102
- Other debts +€29,987
up €29,987 (+111%), from €27,066 to €57,052
- Trade debts +€6,882
up €6,882 (+486%), from €1,416 to €8,298
- Tax, wage and social debts -€2,335
no longer reported in 2025 (was €2,335)
- Gross operating margin -€92,422
down €92,422 (-74.2%), from €124,568 to €32,146
- Taxes -€19,499
down €19,499 (-85.4%), from €22,835 to €3,336
- Depreciation +€3,131
up €3,131 (+22.9%), from €13,686 to €16,817
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 | €177,888 | €173,453 | -€4,435 | -2.5% |
| Fixed assets | 21/28 | €40,130 | €84,069 | +€43,939 | +109% |
| Intangible fixed assets | 21 | €2,061 | - | -€2,061 | |
| Tangible fixed assets | 22/27 | €38,069 | €84,069 | +€46,000 | +121% |
| Land and buildings | 22 | - | €54,454 | +€54,454 | |
| Plant, machinery and equipment | 23 | €2,662 | €2,403 | -€259 | -9.7% |
| Furniture and vehicles | 24 | €35,406 | €27,212 | -€8,195 | -23.1% |
| Current assets | 29/58 | €137,758 | €89,384 | -€48,374 | -35.1% |
| Amounts receivable within one year | 40/41 | - | €1,700 | +€1,700 | |
| Other amounts receivable | 41 | - | €1,700 | +€1,700 | |
| Cash at bank and in hand | 54/58 | €134,866 | €66,628 | -€68,237 | -50.6% |
| Deferred charges and accrued income | 490/1 | €2,892 | €21,056 | +€18,163 | +628% |
| Total equity and liabilities | 10/49 | €177,888 | €173,453 | -€4,435 | -2.5% |
| Equity | 10/15 | €147,070 | €108,102 | -€38,968 | -26.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €144,070 | €105,102 | -€38,968 | -27.0% |
| Distributable reserves | 133 | €144,070 | €105,102 | -€38,968 | -27.0% |
| Amounts payable | 17/49 | €30,817 | €65,351 | +€34,533 | +112% |
| Amounts payable within one year | 42/48 | €30,817 | €65,351 | +€34,533 | +112% |
| Trade debts | 44 | €1,416 | €8,298 | +€6,882 | +486% |
| Suppliers | 440/4 | €1,416 | €8,298 | +€6,882 | +486% |
| Taxes, remuneration and social security | 45 | €2,335 | - | -€2,335 | |
| Taxes | 450/3 | €2,335 | - | -€2,335 | |
| Other amounts payable | 47/48 | €27,066 | €57,052 | +€29,987 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,686 | €16,817 | +€3,131 | +22.9% |
| Other operating charges | 640/8 | €412 | €268 | -€144 | -35.1% |
| Gross operating margin | 9900 | €124,568 | €32,146 | -€92,422 | -74.2% |
| Operating profit (loss) | 9901 | €110,471 | €15,062 | -€95,409 | -86.4% |
| Financial income | 75/76B | €8 | €118 | +€111 | +1,472% |
| Recurring financial income | 75 | €8 | €118 | +€111 | +1,472% |
| Financial charges | 65/66B | €1,207 | €813 | -€394 | -32.7% |
| Recurring financial charges | 65 | €186 | €813 | +€626 | +336% |
| Non-recurring financial charges | 66B | €1,020 | - | -€1,020 | |
| Profit (loss) for the period before taxes | 9903 | €109,271 | €14,367 | -€94,904 | -86.9% |
| Income taxes | 67/77 | €22,835 | €3,336 | -€19,499 | -85.4% |
| Profit (loss) for the period | 9904 | €86,436 | €11,032 | -€75,405 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €86,436 | €11,032 | -€75,405 | -87.2% |
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 30 October 2026 via checked.be.