DOKTER MAXIME CALLANT: 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 MAXIME CALLANT
Largest movements
- Cash -€125,756
down €125,756 (-74.9%), from €167,997 to €42,241
mainly Contributions, distributions and other (-€313,000) and Investment in fixed assets (net) (-€7,721)
- Receivables within one year -€19,264
down €19,264 (-65.5%), from €29,420 to €10,156
- Tangible fixed assets -€5,235
down €5,235 (-11.0%), from €47,379 to €42,143
of which Furniture and vehicles: -€9,222
- Profit (loss) carried forward -€212,117
down €212,117 (-100.0%), from €212,165 to €49
- Other debts +€43,933
up €43,933, from €0 to €43,933
- Tax, wage and social debts +€16,872
up €16,872 (+53.9%), from €31,311 to €48,183
- Gross operating margin -€4,621
down €4,621 (-3.0%), from €152,834 to €148,213
- Depreciation +€3,754
up €3,754 (+40.8%), from €9,202 to €12,957
- Taxes +€1,588
up €1,588 (+5.1%), from €31,233 to €32,821
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 | €245,116 | €94,630 | -€150,486 | -61.4% |
| Fixed assets | 21/28 | €47,379 | €42,143 | -€5,235 | -11.0% |
| Tangible fixed assets | 22/27 | €47,379 | €42,143 | -€5,235 | -11.0% |
| Plant, machinery and equipment | 23 | €1,632 | €5,619 | +€3,987 | +244% |
| Furniture and vehicles | 24 | €45,747 | €36,524 | -€9,222 | -20.2% |
| Current assets | 29/58 | €197,737 | €52,487 | -€145,251 | -73.5% |
| Amounts receivable within one year | 40/41 | €29,420 | €10,156 | -€19,264 | -65.5% |
| Other amounts receivable | 41 | €29,420 | €10,156 | -€19,264 | -65.5% |
| Cash at bank and in hand | 54/58 | €167,997 | €42,241 | -€125,756 | -74.9% |
| Deferred charges and accrued income | 490/1 | €320 | €89 | -€231 | -72.2% |
| Total equity and liabilities | 10/49 | €245,116 | €94,630 | -€150,486 | -61.4% |
| Equity | 10/15 | €212,665 | €549 | -€212,117 | -99.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €212,165 | €49 | -€212,117 | -100.0% |
| Amounts payable | 17/49 | €32,451 | €94,081 | +€61,630 | +190% |
| Amounts payable within one year | 42/48 | €32,451 | €94,081 | +€61,630 | +190% |
| Trade debts | 44 | €1,140 | €1,966 | +€826 | +72.4% |
| Suppliers | 440/4 | €1,140 | €1,966 | +€826 | +72.4% |
| Taxes, remuneration and social security | 45 | €31,311 | €48,183 | +€16,872 | +53.9% |
| Taxes | 450/3 | €31,311 | €48,183 | +€16,872 | +53.9% |
| Other amounts payable | 47/48 | €0 | €43,933 | +€43,933 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,202 | €12,957 | +€3,754 | +40.8% |
| Other operating charges | 640/8 | €281 | €817 | +€536 | +191% |
| Gross operating margin | 9900 | €152,834 | €148,213 | -€4,621 | -3.0% |
| Operating profit (loss) | 9901 | €143,351 | €134,439 | -€8,912 | -6.2% |
| Financial income | 75/76B | €122 | €0 | -€122 | -100% |
| Recurring financial income | 75 | €122 | €0 | -€122 | -100% |
| Financial charges | 65/66B | €769 | €735 | -€35 | -4.5% |
| Recurring financial charges | 65 | €769 | €735 | -€35 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €142,704 | €133,705 | -€8,999 | -6.3% |
| Income taxes | 67/77 | €31,233 | €32,821 | +€1,588 | +5.1% |
| Profit (loss) for the period | 9904 | €111,471 | €100,883 | -€10,588 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €111,471 | €100,883 | -€10,588 | -9.5% |
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 30 October 2026 via checked.be.