DOKTER RUPAL MEHTA: 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 RUPAL MEHTA
Largest movements
- Cash +€354,484
up €354,484 (+357%), from €99,429 to €453,913
mainly Current investments (+€330,000) and Net result for the year (+€143,301)
- Current investments -€330,000
down €330,000 (-76.7%), from €430,000 to €100,000
- Tangible fixed assets +€58,356
up €58,356 (+72.8%), from €80,185 to €138,541
of which Furniture and vehicles: +€59,374
- Deferred charges and accrued income -€8,509
down €8,509 (-70.1%), from €12,147 to €3,638
- Reserves +€146,205
up €146,205 (+22.9%), from €639,560 to €785,765
of which Distributable reserves: +€146,205
- Other debts -€46,456
no longer reported in 2025 (was €46,456)
- Tax, wage and social debts -€24,826
down €24,826 (-77.4%), from €32,066 to €7,240
of which Taxes: -€25,293
- Gross operating margin -€12,744
down €12,744 (-4.9%), from €261,629 to €248,885
- Taxes -€12,687
down €12,687 (-17.0%), from €74,797 to €62,109
- Financial income -€8,169
down €8,169 (-54.4%), from €15,012 to €6,843
- Staff costs +€2,915
up €2,915 (+9.6%), from €30,519 to €33,435
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 | €744,472 | €814,150 | +€69,678 | +9.4% |
| Fixed assets | 21/28 | €80,185 | €138,541 | +€58,356 | +72.8% |
| Tangible fixed assets | 22/27 | €80,185 | €138,541 | +€58,356 | +72.8% |
| Land and buildings | 22 | €35,959 | €40,988 | +€5,029 | +14.0% |
| Plant, machinery and equipment | 23 | €38,293 | €33,496 | -€4,796 | -12.5% |
| Furniture and vehicles | 24 | €62 | €59,436 | +€59,374 | +95,273% |
| Other tangible fixed assets | 26 | €5,872 | €4,621 | -€1,251 | -21.3% |
| Current assets | 29/58 | €664,287 | €675,609 | +€11,322 | +1.7% |
| Amounts receivable within one year | 40/41 | €122,711 | €118,058 | -€4,653 | -3.8% |
| Trade receivables | 40 | €121,000 | - | -€121,000 | |
| Other amounts receivable | 41 | €1,711 | €118,058 | +€116,347 | +6,799% |
| Current investments | 50/53 | €430,000 | €100,000 | -€330,000 | -76.7% |
| Cash at bank and in hand | 54/58 | €99,429 | €453,913 | +€354,484 | +357% |
| Deferred charges and accrued income | 490/1 | €12,147 | €3,638 | -€8,509 | -70.1% |
| Total equity and liabilities | 10/49 | €744,472 | €814,150 | +€69,678 | +9.4% |
| Equity | 10/15 | €661,064 | €804,365 | +€143,301 | +21.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €639,560 | €785,765 | +€146,205 | +22.9% |
| 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 | €637,700 | €783,905 | +€146,205 | +22.9% |
| Profit (loss) carried forward | 14 | €2,904 | - | -€2,904 | |
| Amounts payable | 17/49 | €83,408 | €9,785 | -€73,623 | -88.3% |
| Amounts payable within one year | 42/48 | €83,408 | €9,785 | -€73,623 | -88.3% |
| Trade debts | 44 | €4,886 | €2,545 | -€2,341 | -47.9% |
| Suppliers | 440/4 | €4,886 | €2,545 | -€2,341 | -47.9% |
| Taxes, remuneration and social security | 45 | €32,066 | €7,240 | -€24,826 | -77.4% |
| Taxes | 450/3 | €25,293 | - | -€25,293 | |
| Remuneration and social security | 454/9 | €6,773 | €7,240 | +€467 | +6.9% |
| Other amounts payable | 47/48 | €46,456 | - | -€46,456 | |
| Remuneration, social security and pensions | 62 | €30,519 | €33,435 | +€2,915 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,481 | €15,227 | -€2,254 | -12.9% |
| Other operating charges | 640/8 | €691 | €1,383 | +€692 | +100% |
| Gross operating margin | 9900 | €261,629 | €248,885 | -€12,744 | -4.9% |
| Operating profit (loss) | 9901 | €212,938 | €198,841 | -€14,098 | -6.6% |
| Financial income | 75/76B | €15,012 | €6,843 | -€8,169 | -54.4% |
| Recurring financial income | 75 | €15,012 | €6,843 | -€8,169 | -54.4% |
| Financial charges | 65/66B | €125 | €274 | +€149 | +119% |
| Recurring financial charges | 65 | €125 | €274 | +€149 | +119% |
| Profit (loss) for the period before taxes | 9903 | €227,825 | €205,410 | -€22,415 | -9.8% |
| Income taxes | 67/77 | €74,797 | €62,109 | -€12,687 | -17.0% |
| Profit (loss) for the period | 9904 | €153,029 | €143,301 | -€9,728 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €153,029 | €143,301 | -€9,728 | -6.4% |
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.