Dr Cavel ORL: 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.
Dr Cavel ORL
Largest movements
- Cash +€53,847
up €53,847 (+264%), from €20,366 to €74,214
mainly Net result for the year (+€58,890) and Receivables within one year (+€6,337)
- Deferred charges and accrued income +€22,278
up €22,278 (+133%), from €16,801 to €39,079
- Receivables within one year -€6,337
down €6,337 (-100%), from €6,337 to €0
- Profit (loss) carried forward +€58,890
up €58,890 (+159%), from €37,042 to €95,933
- Tax, wage and social debts +€4,388
up €4,388 (+184%), from €2,386 to €6,774
- Accrued charges and deferred income +€4,115
up €4,115 (+483%), from €852 to €4,967
- Other debts +€3,654
up €3,654 (+403%), from €908 to €4,562
- Turnover +€55,497
up €55,497 (+78.2%), from €70,998 to €126,495
- Gross operating margin +€29,624
up €29,624 (+59.4%), from €49,894 to €79,518
- Purchases and services +€25,873
up €25,873 (+123%), from €21,104 to €46,977
- Taxes +€8,002
up €8,002 (+64.6%), from €12,386 to €20,388
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 | €43,504 | €114,235 | +€70,731 | +163% |
| Fixed assets | 21/28 | - | €942 | +€942 | |
| Tangible fixed assets | 22/27 | - | €942 | +€942 | |
| Furniture and vehicles | 24 | - | €942 | +€942 | |
| Current assets | 29/58 | €43,504 | €113,293 | +€69,789 | +160% |
| Amounts receivable within one year | 40/41 | €6,337 | €0 | -€6,337 | -100% |
| Trade receivables | 40 | €6,337 | €0 | -€6,337 | -100% |
| Cash at bank and in hand | 54/58 | €20,366 | €74,214 | +€53,847 | +264% |
| Deferred charges and accrued income | 490/1 | €16,801 | €39,079 | +€22,278 | +133% |
| Total equity and liabilities | 10/49 | €43,504 | €114,235 | +€70,731 | +163% |
| Equity | 10/15 | €39,042 | €97,933 | +€58,890 | +151% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,042 | €95,933 | +€58,890 | +159% |
| Amounts payable | 17/49 | €4,462 | €16,302 | +€11,840 | +265% |
| Amounts payable within one year | 42/48 | €3,610 | €11,335 | +€7,725 | +214% |
| Trade debts | 44 | €316 | €0 | -€316 | -100% |
| Suppliers | 440/4 | €316 | €0 | -€316 | -100% |
| Taxes, remuneration and social security | 45 | €2,386 | €6,774 | +€4,388 | +184% |
| Taxes | 450/3 | €2,386 | €6,774 | +€4,388 | +184% |
| Other amounts payable | 47/48 | €908 | €4,562 | +€3,654 | +403% |
| Accrued charges and deferred income | 492/3 | €852 | €4,967 | +€4,115 | +483% |
| Turnover | 70 | €70,998 | €126,495 | +€55,497 | +78.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,104 | €46,977 | +€25,873 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €27 | +€27 | |
| Other operating charges | 640/8 | €391 | €24 | -€368 | -94.0% |
| Gross operating margin | 9900 | €49,894 | €79,518 | +€29,624 | +59.4% |
| Operating profit (loss) | 9901 | €49,503 | €79,468 | +€29,965 | +60.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €75 | €190 | +€116 | +155% |
| Recurring financial charges | 65 | €75 | €190 | +€116 | +155% |
| Profit (loss) for the period before taxes | 9903 | €49,428 | €79,278 | +€29,850 | +60.4% |
| Income taxes | 67/77 | €12,386 | €20,388 | +€8,002 | +64.6% |
| Profit (loss) for the period | 9904 | €37,042 | €58,890 | +€21,848 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,042 | €58,890 | +€21,848 | +59.0% |
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.