DOKTER SIMON LECLERCQ: what changed
DOKTER SIMON LECLERCQ
Largest movements
- Receivables within one year +€14,026
up €14,026 (+206%), from €6,810 to €20,835
- Cash -€12,532
down €12,532 (-26.4%), from €47,494 to €34,962
mainly Contributions, distributions and other (-€51,586) and Receivables within one year (-€14,026)
- Tangible fixed assets -€826
down €826 (-100%), from €826 to €0
- Deferred charges and accrued income +€625
up €625 (+308%), from €203 to €828
- Other debts +€51,586
new in 2025: €51,586
- Reserves -€39,234
no longer reported in 2025 (was €39,234)
- Tax, wage and social debts -€9,923
down €9,923 (-82.1%), from €12,089 to €2,166
- Trade debts -€3,911
down €3,911 (-100%), from €3,911 to €0
- Accrued charges and deferred income +€2,774
new in 2025: €2,774
- Gross operating margin +€5,824
up €5,824 (+50.1%), from €11,628 to €17,452
- Taxes +€1,342
up €1,342 (+62.1%), from €2,162 to €3,504
- Financial income +€560
up €560 (+1,438%), from €39 to €599
- Other operating charges +€335
up €335 (+58.6%), from €571 to €906
- Financial charges +€187
up €187 (+67.9%), from €276 to €464
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,333 | €56,625 | +€1,292 | +2.3% |
| Fixed assets | 21/28 | €826 | €0 | -€826 | -100% |
| Tangible fixed assets | 22/27 | €826 | €0 | -€826 | -100% |
| Furniture and vehicles | 24 | €826 | €0 | -€826 | -100% |
| Current assets | 29/58 | €54,507 | €56,625 | +€2,118 | +3.9% |
| Amounts receivable within one year | 40/41 | €6,810 | €20,835 | +€14,026 | +206% |
| Other amounts receivable | 41 | €6,810 | €20,835 | +€14,026 | +206% |
| Cash at bank and in hand | 54/58 | €47,494 | €34,962 | -€12,532 | -26.4% |
| Deferred charges and accrued income | 490/1 | €203 | €828 | +€625 | +308% |
| Total equity and liabilities | 10/49 | €55,333 | €56,625 | +€1,292 | +2.3% |
| Equity | 10/15 | €39,334 | €100 | -€39,234 | -99.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €39,234 | - | -€39,234 | |
| Distributable reserves | 133 | €39,234 | - | -€39,234 | |
| Amounts payable | 17/49 | €15,999 | €56,525 | +€40,526 | +253% |
| Amounts payable within one year | 42/48 | €15,999 | €53,752 | +€37,752 | +236% |
| Trade debts | 44 | €3,911 | €0 | -€3,911 | -100% |
| Suppliers | 440/4 | €3,911 | €0 | -€3,911 | -100% |
| Taxes, remuneration and social security | 45 | €12,089 | €2,166 | -€9,923 | -82.1% |
| Taxes | 450/3 | €12,089 | €2,166 | -€9,923 | -82.1% |
| Other amounts payable | 47/48 | - | €51,586 | +€51,586 | |
| Accrued charges and deferred income | 492/3 | - | €2,774 | +€2,774 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €824 | €826 | +€3 | +0.3% |
| Other operating charges | 640/8 | €571 | €906 | +€335 | +58.6% |
| Gross operating margin | 9900 | €11,628 | €17,452 | +€5,824 | +50.1% |
| Operating profit (loss) | 9901 | €10,234 | €15,720 | +€5,487 | +53.6% |
| Financial income | 75/76B | €39 | €599 | +€560 | +1,438% |
| Recurring financial income | 75 | €39 | €599 | +€560 | +1,438% |
| Financial charges | 65/66B | €276 | €464 | +€187 | +67.9% |
| Recurring financial charges | 65 | €276 | €464 | +€187 | +67.9% |
| Profit (loss) for the period before taxes | 9903 | €9,996 | €15,856 | +€5,860 | +58.6% |
| Income taxes | 67/77 | €2,162 | €3,504 | +€1,342 | +62.1% |
| Profit (loss) for the period | 9904 | €7,835 | €12,352 | +€4,517 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,835 | €12,352 | +€4,517 | +57.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.