Dokter Joillet Lien: 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 Joillet Lien
Largest movements
- Intangible fixed assets -€29,400
down €29,400 (-10.3%), from €284,762 to €255,362
- Receivables within one year +€10,258
new in 2025: €10,258
- Tangible fixed assets -€8,187
down €8,187 (-18.1%), from €45,305 to €37,118
- Cash -€6,107
down €6,107 (-15.4%), from €39,552 to €33,445
mainly Debts after one year (-€48,871) and Receivables within one year (-€10,258)
- Debts after one year -€48,871
down €48,871 (-17.2%), from €283,673 to €234,802
- Trade debts +€11,557
up €11,557 (+712%), from €1,623 to €13,180
- Other debts -€7,598
down €7,598 (-82.7%), from €9,192 to €1,594
- Reserves +€7,564
up €7,564 (+36.5%), from €20,745 to €28,308
- Depreciation +€26,604
up €26,604 (+206%), from €12,933 to €39,536
- Gross operating margin +€18,703
up €18,703 (+42.5%), from €44,038 to €62,740
- Financial charges +€7,532
up €7,532 (+188%), from €4,008 to €11,539
- Taxes -€2,297
down €2,297 (-42.6%), from €5,388 to €3,091
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 | €370,825 | €336,816 | -€34,009 | -9.2% |
| Fixed assets | 21/28 | €330,067 | €292,480 | -€37,587 | -11.4% |
| Intangible fixed assets | 21 | €284,762 | €255,362 | -€29,400 | -10.3% |
| Tangible fixed assets | 22/27 | €45,305 | €37,118 | -€8,187 | -18.1% |
| Furniture and vehicles | 24 | €45,305 | €37,118 | -€8,187 | -18.1% |
| Current assets | 29/58 | €40,758 | €44,336 | +€3,578 | +8.8% |
| Amounts receivable within one year | 40/41 | - | €10,258 | +€10,258 | |
| Trade receivables | 40 | - | €10,258 | +€10,258 | |
| Cash at bank and in hand | 54/58 | €39,552 | €33,445 | -€6,107 | -15.4% |
| Deferred charges and accrued income | 490/1 | €1,206 | €632 | -€573 | -47.5% |
| Total equity and liabilities | 10/49 | €370,825 | €336,816 | -€34,009 | -9.2% |
| Equity | 10/15 | €21,745 | €29,308 | +€7,564 | +34.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €20,745 | €28,308 | +€7,564 | +36.5% |
| Distributable reserves | 133 | €20,745 | €28,308 | +€7,564 | +36.5% |
| Amounts payable | 17/49 | €349,080 | €307,508 | -€41,573 | -11.9% |
| Amounts payable after more than one year | 17 | €283,673 | €234,802 | -€48,871 | -17.2% |
| Financial debts | 170/4 | €283,673 | €234,802 | -€48,871 | -17.2% |
| Amounts payable within one year | 42/48 | €65,407 | €72,124 | +€6,716 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €49,205 | €48,871 | -€334 | -0.7% |
| Trade debts | 44 | €1,623 | €13,180 | +€11,557 | +712% |
| Suppliers | 440/4 | €1,623 | €13,180 | +€11,557 | +712% |
| Taxes, remuneration and social security | 45 | €5,388 | €8,479 | +€3,091 | +57.4% |
| Taxes | 450/3 | €5,388 | €8,479 | +€3,091 | +57.4% |
| Other amounts payable | 47/48 | €9,192 | €1,594 | -€7,598 | -82.7% |
| Accrued charges and deferred income | 492/3 | - | €582 | +€582 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,933 | €39,536 | +€26,604 | +206% |
| Other operating charges | 640/8 | €965 | €1,013 | +€49 | +5.0% |
| Gross operating margin | 9900 | €44,038 | €62,740 | +€18,703 | +42.5% |
| Operating profit (loss) | 9901 | €30,140 | €22,191 | -€7,949 | -26.4% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €4,008 | €11,539 | +€7,532 | +188% |
| Recurring financial charges | 65 | €4,008 | €11,539 | +€7,532 | +188% |
| Profit (loss) for the period before taxes | 9903 | €26,133 | €10,654 | -€15,478 | -59.2% |
| Income taxes | 67/77 | €5,388 | €3,091 | -€2,297 | -42.6% |
| Profit (loss) for the period | 9904 | €20,745 | €7,564 | -€13,181 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,745 | €7,564 | -€13,181 | -63.5% |
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 1 November 2026 via checked.be.