DOKTER LESCEU: 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 LESCEU
Largest movements
- Tangible fixed assets -€18,030
down €18,030 (-2.0%), from €894,572 to €876,542
of which Land and buildings: -€16,180
- Current investments +€14,981
up €14,981 (+115%), from €13,019 to €28,000
- Trade debts -€29,087
down €29,087 (-70.4%), from €41,301 to €12,215
- Reserves +€27,598
up €27,598 (+4.8%), from €570,525 to €598,123
- Gross operating margin -€12,501
down €12,501 (-11.6%), from €108,008 to €95,507
- Depreciation +€4,339
up €4,339 (+12.6%), from €34,567 to €38,906
- Taxes -€4,234
down €4,234 (-24.5%), from €17,266 to €13,032
- Financial charges +€2,947
up €2,947 (+49.4%), from €5,963 to €8,910
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 | €973,880 | €961,802 | -€12,078 | -1.2% |
| Fixed assets | 21/28 | €894,572 | €876,542 | -€18,030 | -2.0% |
| Tangible fixed assets | 22/27 | €894,572 | €876,542 | -€18,030 | -2.0% |
| Land and buildings | 22 | €888,847 | €872,667 | -€16,180 | -1.8% |
| Plant, machinery and equipment | 23 | €4,788 | €3,172 | -€1,616 | -33.7% |
| Furniture and vehicles | 24 | €937 | €703 | -€234 | -25.0% |
| Current assets | 29/58 | €79,308 | €85,260 | +€5,952 | +7.5% |
| Amounts receivable within one year | 40/41 | €2,880 | €2,715 | -€166 | -5.8% |
| Trade receivables | 40 | €146 | €730 | +€584 | +400% |
| Other amounts receivable | 41 | €2,734 | €1,985 | -€749 | -27.4% |
| Current investments | 50/53 | €13,019 | €28,000 | +€14,981 | +115% |
| Cash at bank and in hand | 54/58 | €2,594 | €0 | -€2,594 | -100% |
| Deferred charges and accrued income | 490/1 | €60,816 | €54,546 | -€6,270 | -10.3% |
| Total equity and liabilities | 10/49 | €973,880 | €961,802 | -€12,078 | -1.2% |
| Equity | 10/15 | €787,246 | €814,844 | +€27,598 | +3.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €570,525 | €598,123 | +€27,598 | +4.8% |
| Distributable reserves | 133 | €570,525 | €598,123 | +€27,598 | +4.8% |
| Profit (loss) carried forward | 14 | €197,721 | €197,721 | = | 0.0% |
| Amounts payable | 17/49 | €186,634 | €146,958 | -€39,676 | -21.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €177,268 | €141,890 | -€35,377 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €1,082 | €0 | -€1,082 | -100% |
| Financial debts | 43 | €5,303 | €1,026 | -€4,276 | -80.6% |
| Credit institutions | 430/8 | €5,303 | €1,026 | -€4,276 | -80.6% |
| Trade debts | 44 | €41,301 | €12,215 | -€29,087 | -70.4% |
| Suppliers | 440/4 | €41,301 | €12,215 | -€29,087 | -70.4% |
| Taxes, remuneration and social security | 45 | €3,239 | €2,172 | -€1,067 | -32.9% |
| Taxes | 450/3 | €3,239 | €2,172 | -€1,067 | -32.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €126,343 | €126,477 | +€134 | +0.1% |
| Accrued charges and deferred income | 492/3 | €9,366 | €5,068 | -€4,298 | -45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,567 | €38,906 | +€4,339 | +12.6% |
| Other operating charges | 640/8 | €6,071 | €7,116 | +€1,045 | +17.2% |
| Gross operating margin | 9900 | €108,008 | €95,507 | -€12,501 | -11.6% |
| Operating profit (loss) | 9901 | €67,370 | €49,484 | -€17,886 | -26.5% |
| Financial income | 75/76B | €0 | €56 | +€56 | |
| Recurring financial income | 75 | €0 | €56 | +€56 | |
| Financial charges | 65/66B | €5,963 | €8,910 | +€2,947 | +49.4% |
| Recurring financial charges | 65 | €5,963 | €8,910 | +€2,947 | +49.4% |
| Profit (loss) for the period before taxes | 9903 | €61,407 | €40,630 | -€20,777 | -33.8% |
| Income taxes | 67/77 | €17,266 | €13,032 | -€4,234 | -24.5% |
| Profit (loss) for the period | 9904 | €44,141 | €27,598 | -€16,543 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,141 | €27,598 | -€16,543 | -37.5% |
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 18 October 2026 via checked.be.