DOKTER MARGUILLIER ANDRE: 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 MARGUILLIER ANDRE
Largest movements
- Cash +€48,134
up €48,134 (+26.5%), from €181,901 to €230,035
mainly Net result for the year (+€47,124) and Tax, wage and social debts (+€1,901)
- Reserves +€47,124
up €47,124 (+26.9%), from €175,498 to €222,622
of which Distributable reserves: +€47,124
- Gross operating margin +€3,336
up €3,336 (+4.9%), from €67,419 to €70,755
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 | €195,421 | €244,457 | +€49,036 | +25.1% |
| Current assets | 29/58 | €195,421 | €244,457 | +€49,036 | +25.1% |
| Cash at bank and in hand | 54/58 | €181,901 | €230,035 | +€48,134 | +26.5% |
| Deferred charges and accrued income | 490/1 | €13,521 | €14,423 | +€902 | +6.7% |
| Total equity and liabilities | 10/49 | €195,421 | €244,457 | +€49,036 | +25.1% |
| Equity | 10/15 | €187,898 | €235,022 | +€47,124 | +25.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €175,498 | €222,622 | +€47,124 | +26.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €173,638 | €220,762 | +€47,124 | +27.1% |
| Amounts payable | 17/49 | €7,523 | €9,435 | +€1,912 | +25.4% |
| Amounts payable within one year | 42/48 | €7,523 | €9,435 | +€1,912 | +25.4% |
| Taxes, remuneration and social security | 45 | €7,521 | €9,422 | +€1,901 | +25.3% |
| Taxes | 450/3 | €7,521 | €9,422 | +€1,901 | +25.3% |
| Other amounts payable | 47/48 | €2 | €14 | +€12 | +584% |
| Other operating charges | 640/8 | €559 | €499 | -€59 | -10.6% |
| Gross operating margin | 9900 | €67,419 | €70,755 | +€3,336 | +4.9% |
| Operating profit (loss) | 9901 | €66,861 | €70,256 | +€3,395 | +5.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €212 | €231 | +€19 | +9.2% |
| Recurring financial charges | 65 | €212 | €231 | +€19 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €66,650 | €70,025 | +€3,375 | +5.1% |
| Income taxes | 67/77 | €22,521 | €22,901 | +€380 | +1.7% |
| Profit (loss) for the period | 9904 | €44,129 | €47,124 | +€2,995 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,129 | €47,124 | +€2,995 | +6.8% |
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 24 October 2026 via checked.be.