Dokter Randy Beulque: 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 Randy Beulque
Largest movements
- Receivables within one year -€220,705
down €220,705 (-96.5%), from €228,669 to €7,965
of which Trade receivables: -€217,140
- Cash +€43,564
up €43,564 (+650%), from €6,706 to €50,271
mainly Receivables within one year (+€220,705) and Net result for the year (+€96,514)
- Tangible fixed assets -€38,184
down €38,184 (-3.9%), from €968,981 to €930,797
of which Furniture and vehicles: -€28,562
- Other debts -€172,956
down €172,956 (-37.3%), from €463,628 to €290,671
- Debts after one year -€38,913
down €38,913 (-6.1%), from €638,583 to €599,669
- Gross operating margin +€113,479
up €113,479 (+154%), from €73,567 to €187,046
- Taxes +€30,105
up €30,105 (+23,520%), from €128 to €30,233
- Financial income +€11,661
up €11,661, from €0 to €11,661
- Depreciation -€5,757
down €5,757 (-11.9%), from €48,415 to €42,658
- Financial charges -€3,388
down €3,388 (-12.2%), from €27,795 to €24,407
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 | €1,207,925 | €994,584 | -€213,341 | -17.7% |
| Fixed assets | 21/28 | €968,981 | €930,797 | -€38,184 | -3.9% |
| Tangible fixed assets | 22/27 | €968,981 | €930,797 | -€38,184 | -3.9% |
| Land and buildings | 22 | €925,993 | €912,593 | -€13,400 | -1.4% |
| Plant, machinery and equipment | 23 | - | €3,779 | +€3,779 | |
| Furniture and vehicles | 24 | €42,988 | €14,425 | -€28,562 | -66.4% |
| Current assets | 29/58 | €238,944 | €63,787 | -€175,158 | -73.3% |
| Amounts receivable within one year | 40/41 | €228,669 | €7,965 | -€220,705 | -96.5% |
| Trade receivables | 40 | €217,140 | €0 | -€217,140 | -100% |
| Other amounts receivable | 41 | €11,529 | €7,965 | -€3,564 | -30.9% |
| Cash at bank and in hand | 54/58 | €6,706 | €50,271 | +€43,564 | +650% |
| Deferred charges and accrued income | 490/1 | €3,569 | €5,552 | +€1,983 | +55.6% |
| Total equity and liabilities | 10/49 | €1,207,925 | €994,584 | -€213,341 | -17.7% |
| Equity | 10/15 | €45,392 | €41,906 | -€3,486 | -7.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,392 | €35,906 | -€3,486 | -8.9% |
| Amounts payable | 17/49 | €1,162,533 | €952,678 | -€209,855 | -18.1% |
| Amounts payable after more than one year | 17 | €638,583 | €599,669 | -€38,913 | -6.1% |
| Financial debts | 170/4 | €638,583 | €599,669 | -€38,913 | -6.1% |
| Amounts payable within one year | 42/48 | €523,950 | €353,008 | -€170,942 | -32.6% |
| Current portion of amounts payable after more than one year | 42 | €54,666 | €52,310 | -€2,356 | -4.3% |
| Trade debts | 44 | €5,529 | €8,903 | +€3,375 | +61.0% |
| Suppliers | 440/4 | €5,529 | €8,903 | +€3,375 | +61.0% |
| Taxes, remuneration and social security | 45 | €128 | €1,124 | +€996 | +778% |
| Taxes | 450/3 | €128 | €1,124 | +€996 | +778% |
| Other amounts payable | 47/48 | €463,628 | €290,671 | -€172,956 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,415 | €42,658 | -€5,757 | -11.9% |
| Other operating charges | 640/8 | €1,831 | €2,873 | +€1,042 | +56.9% |
| Non-recurring operating charges | 66A | €0 | €2,022 | +€2,022 | |
| Gross operating margin | 9900 | €73,567 | €187,046 | +€113,479 | +154% |
| Operating profit (loss) | 9901 | €23,320 | €139,493 | +€116,173 | +498% |
| Financial income | 75/76B | €0 | €11,661 | +€11,661 | |
| Recurring financial income | 75 | €0 | €11,661 | +€11,661 | |
| Financial charges | 65/66B | €27,795 | €24,407 | -€3,388 | -12.2% |
| Recurring financial charges | 65 | €27,795 | €24,407 | -€3,388 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,475 | €126,747 | +€131,222 | |
| Income taxes | 67/77 | €128 | €30,233 | +€30,105 | +23,520% |
| Profit (loss) for the period | 9904 | -€4,603 | €96,514 | +€101,117 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,603 | €96,514 | +€101,117 |
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 26 October 2026 via checked.be.