DOKTER PATRICK COUSSEMENT: 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 PATRICK COUSSEMENT
Largest movements
- Cash +€435,608
up €435,608 (+34.3%), from €1.3m to €1.7m
mainly Other debts (+€853,145) and Net result for the year (+€688,173)
- Receivables within one year +€273,418
up €273,418 (+44.9%), from €609,500 to €882,918
of which Other amounts receivable: +€273,797
- Receivables after one year -€200,000
down €200,000 (-100%), from €200,000 to €0
- Other debts +€853,145
up €853,145 (+355%), from €240,496 to €1.1m
- Reserves -€404,187
down €404,187 (-17.9%), from €2.3m to €1.9m
of which Distributable reserves: -€404,187
- Tax, wage and social debts +€63,701
up €63,701 (+52.8%), from €120,688 to €184,389
- Gross operating margin +€113,415
up €113,415 (+13.0%), from €870,971 to €984,386
- Taxes +€38,653
up €38,653 (+14.0%), from €276,375 to €315,028
- Financial income +€14,291
up €14,291 (+47.6%), from €30,001 to €44,292
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 | €2,699,063 | €3,210,045 | +€510,982 | +18.9% |
| Fixed assets | 21/28 | €81,553 | €67,436 | -€14,117 | -17.3% |
| Tangible fixed assets | 22/27 | €81,013 | €66,895 | -€14,117 | -17.4% |
| Plant, machinery and equipment | 23 | €1,238 | €2,257 | +€1,019 | +82.3% |
| Furniture and vehicles | 24 | €72,395 | €57,259 | -€15,136 | -20.9% |
| Other tangible fixed assets | 26 | €7,380 | €7,380 | = | 0.0% |
| Financial fixed assets | 28 | €541 | €541 | = | 0.0% |
| Current assets | 29/58 | €2,617,510 | €3,142,609 | +€525,099 | +20.1% |
| Amounts receivable after more than one year | 29 | €200,000 | €0 | -€200,000 | -100% |
| Other amounts receivable | 291 | €200,000 | €0 | -€200,000 | -100% |
| Amounts receivable within one year | 40/41 | €609,500 | €882,918 | +€273,418 | +44.9% |
| Trade receivables | 40 | €737 | €359 | -€378 | -51.4% |
| Other amounts receivable | 41 | €608,763 | €882,560 | +€273,797 | +45.0% |
| Current investments | 50/53 | €509,325 | €514,749 | +€5,424 | +1.1% |
| Cash at bank and in hand | 54/58 | €1,270,283 | €1,705,891 | +€435,608 | +34.3% |
| Deferred charges and accrued income | 490/1 | €28,402 | €39,051 | +€10,649 | +37.5% |
| Total equity and liabilities | 10/49 | €2,699,063 | €3,210,045 | +€510,982 | +18.9% |
| Equity | 10/15 | €2,331,481 | €1,927,294 | -€404,187 | -17.3% |
| Contributions | 10/11 | €74,400 | €74,400 | = | 0.0% |
| Reserves | 13 | €2,257,081 | €1,852,894 | -€404,187 | -17.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,257,081 | €1,852,894 | -€404,187 | -17.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €367,582 | €1,282,751 | +€915,169 | +249% |
| Amounts payable within one year | 42/48 | €365,107 | €1,278,488 | +€913,381 | +250% |
| Financial debts | 43 | €611 | €180 | -€431 | -70.5% |
| Credit institutions | 430/8 | €611 | €180 | -€431 | -70.5% |
| Trade debts | 44 | €3,312 | €279 | -€3,033 | -91.6% |
| Suppliers | 440/4 | €3,312 | €279 | -€3,033 | -91.6% |
| Taxes, remuneration and social security | 45 | €120,688 | €184,389 | +€63,701 | +52.8% |
| Taxes | 450/3 | €120,688 | €184,389 | +€63,701 | +52.8% |
| Other amounts payable | 47/48 | €240,496 | €1,093,641 | +€853,145 | +355% |
| Accrued charges and deferred income | 492/3 | €2,475 | €4,263 | +€1,788 | +72.2% |
| Non-recurring operating income | 76A | €34,238 | €0 | -€34,238 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,462 | €23,892 | +€2,431 | +11.3% |
| Other operating charges | 640/8 | €1,350 | €1,509 | +€160 | +11.8% |
| Gross operating margin | 9900 | €870,971 | €984,386 | +€113,415 | +13.0% |
| Operating profit (loss) | 9901 | €848,160 | €958,984 | +€110,824 | +13.1% |
| Financial income | 75/76B | €30,001 | €44,292 | +€14,291 | +47.6% |
| Recurring financial income | 75 | €30,001 | €44,292 | +€14,291 | +47.6% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.4% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €878,087 | €1,003,201 | +€125,114 | +14.2% |
| Income taxes | 67/77 | €276,375 | €315,028 | +€38,653 | +14.0% |
| Profit (loss) for the period | 9904 | €601,712 | €688,173 | +€86,461 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €601,712 | €688,173 | +€86,461 | +14.4% |
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 23 October 2026 via checked.be.