DOKTER ROUSSEL PATRICK: 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 ROUSSEL PATRICK
Largest movements
- Current investments +€150,000
up €150,000 (+78.9%), from €190,000 to €340,000
- Cash -€18,204
down €18,204 (-15.5%), from €117,577 to €99,372
mainly Current investments (-€150,000) and Receivables within one year (-€2,987)
- Tangible fixed assets -€16,351
down €16,351 (-24.5%), from €66,613 to €50,261
of which Furniture and vehicles: -€12,970
- Reserves +€105,700
up €105,700 (+28.8%), from €366,475 to €472,174
- Tax, wage and social debts +€7,672
new in 2025: €7,672
- Gross operating margin +€6,450
up €6,450 (+4.2%), from €155,290 to €161,740
- Taxes +€5,923
up €5,923 (+15.4%), from €38,433 to €44,356
- Financial income +€4,959
up €4,959 (+619%), from €801 to €5,759
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 | €387,360 | €505,691 | +€118,330 | +30.5% |
| Fixed assets | 21/28 | €66,658 | €50,306 | -€16,351 | -24.5% |
| Tangible fixed assets | 22/27 | €66,613 | €50,261 | -€16,351 | -24.5% |
| Land and buildings | 22 | €14,344 | €10,962 | -€3,382 | -23.6% |
| Furniture and vehicles | 24 | €52,269 | €39,299 | -€12,970 | -24.8% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €320,702 | €455,384 | +€134,682 | +42.0% |
| Amounts receivable within one year | 40/41 | €10,136 | €13,123 | +€2,987 | +29.5% |
| Trade receivables | 40 | €3,328 | €182 | -€3,147 | -94.5% |
| Other amounts receivable | 41 | €6,808 | €12,941 | +€6,134 | +90.1% |
| Current investments | 50/53 | €190,000 | €340,000 | +€150,000 | +78.9% |
| Cash at bank and in hand | 54/58 | €117,577 | €99,372 | -€18,204 | -15.5% |
| Deferred charges and accrued income | 490/1 | €2,990 | €2,889 | -€101 | -3.4% |
| Total equity and liabilities | 10/49 | €387,360 | €505,691 | +€118,330 | +30.5% |
| Equity | 10/15 | €385,075 | €490,774 | +€105,700 | +27.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €366,475 | €472,174 | +€105,700 | +28.8% |
| Distributable reserves | 133 | €366,475 | €472,174 | +€105,700 | +28.8% |
| Amounts payable | 17/49 | €2,286 | €14,916 | +€12,631 | +553% |
| Amounts payable within one year | 42/48 | €1,986 | €14,616 | +€12,631 | +636% |
| Trade debts | 44 | €1,958 | €6,944 | +€4,986 | +255% |
| Suppliers | 440/4 | €1,958 | €6,944 | +€4,986 | +255% |
| Taxes, remuneration and social security | 45 | - | €7,672 | +€7,672 | |
| Taxes | 450/3 | - | €7,672 | +€7,672 | |
| Other amounts payable | 47/48 | €28 | - | -€28 | |
| Accrued charges and deferred income | 492/3 | €300 | €300 | = | 0.0% |
| Non-recurring operating income | 76A | €19,950 | - | -€19,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,985 | €16,351 | +€367 | +2.3% |
| Other operating charges | 640/8 | €820 | €789 | -€30 | -3.7% |
| Gross operating margin | 9900 | €155,290 | €161,740 | +€6,450 | +4.2% |
| Operating profit (loss) | 9901 | €138,486 | €144,599 | +€6,113 | +4.4% |
| Financial income | 75/76B | €801 | €5,759 | +€4,959 | +619% |
| Recurring financial income | 75 | €801 | €5,759 | +€4,959 | +619% |
| Financial charges | 65/66B | €326 | €303 | -€23 | -7.2% |
| Recurring financial charges | 65 | €326 | €303 | -€23 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €138,960 | €150,055 | +€11,095 | +8.0% |
| Income taxes | 67/77 | €38,433 | €44,356 | +€5,923 | +15.4% |
| Profit (loss) for the period | 9904 | €100,528 | €105,700 | +€5,172 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €100,528 | €105,700 | +€5,172 | +5.1% |
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 15 October 2026 via checked.be.