Dr. Dooms Bénédicte: 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. Dooms Bénédicte
Largest movements
- Receivables after one year -€65,000
no longer reported in 2025 (was €65,000)
- Cash +€32,562
up €32,562 (+242%), from €13,474 to €46,036
mainly Other debts (+€146,487) and Receivables after one year (+€65,000)
- Deferred charges and accrued income -€16,782
no longer reported in 2025 (was €16,782)
- Receivables within one year +€8,386
up €8,386 (+6.2%), from €136,147 to €144,533
- Tangible fixed assets -€3,860
down €3,860 (-15.2%), from €25,431 to €21,572
of which Leasing and similar rights: -€5,269
- Reserves -€185,746
down €185,746 (-81.8%), from €227,044 to €41,298
- Other debts +€146,487
up €146,487 (+1,470,756%), from €10 to €146,497
- Debts after one year -€5,201
down €5,201 (-28.8%), from €18,076 to €12,875
- Gross operating margin +€48,251
up €48,251 (+331%), from €14,572 to €62,823
- Taxes +€7,689
up €7,689 (+242%), from €3,175 to €10,863
- Financial charges +€5,224
up €5,224 (+806%), from €648 to €5,872
- Depreciation +€2,571
up €2,571 (+66.9%), from €3,843 to €6,414
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 | €256,834 | €212,140 | -€44,694 | -17.4% |
| Fixed assets | 21/28 | €25,431 | €21,572 | -€3,860 | -15.2% |
| Tangible fixed assets | 22/27 | €25,431 | €21,572 | -€3,860 | -15.2% |
| Land and buildings | 22 | €1,267 | €1,005 | -€262 | -20.7% |
| Plant, machinery and equipment | 23 | - | €2,055 | +€2,055 | |
| Furniture and vehicles | 24 | €999 | €616 | -€383 | -38.3% |
| Leasing and similar rights | 25 | €23,165 | €17,896 | -€5,269 | -22.7% |
| Current assets | 29/58 | €231,403 | €190,568 | -€40,834 | -17.6% |
| Amounts receivable after more than one year | 29 | €65,000 | - | -€65,000 | |
| Trade receivables | 290 | €65,000 | - | -€65,000 | |
| Amounts receivable within one year | 40/41 | €136,147 | €144,533 | +€8,386 | +6.2% |
| Other amounts receivable | 41 | €136,147 | €144,533 | +€8,386 | +6.2% |
| Cash at bank and in hand | 54/58 | €13,474 | €46,036 | +€32,562 | +242% |
| Deferred charges and accrued income | 490/1 | €16,782 | - | -€16,782 | |
| Total equity and liabilities | 10/49 | €256,834 | €212,140 | -€44,694 | -17.4% |
| Equity | 10/15 | €230,544 | €44,798 | -€185,746 | -80.6% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €227,044 | €41,298 | -€185,746 | -81.8% |
| Distributable reserves | 133 | €227,044 | €41,298 | -€185,746 | -81.8% |
| Amounts payable | 17/49 | €26,290 | €167,342 | +€141,052 | +537% |
| Amounts payable after more than one year | 17 | €18,076 | €12,875 | -€5,201 | -28.8% |
| Financial debts | 170/4 | €18,076 | €12,875 | -€5,201 | -28.8% |
| Amounts payable within one year | 42/48 | €8,214 | €154,467 | +€146,254 | +1,781% |
| Current portion of amounts payable after more than one year | 42 | €5,021 | €5,201 | +€180 | +3.6% |
| Trade debts | 44 | €3,008 | €1,251 | -€1,758 | -58.4% |
| Suppliers | 440/4 | €3,008 | €1,251 | -€1,758 | -58.4% |
| Taxes, remuneration and social security | 45 | €175 | €1,518 | +€1,343 | +768% |
| Taxes | 450/3 | €175 | €1,518 | +€1,343 | +768% |
| Other amounts payable | 47/48 | €10 | €146,497 | +€146,487 | +1,470,756% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,843 | €6,414 | +€2,571 | +66.9% |
| Other operating charges | 640/8 | €1,515 | €2,058 | +€543 | +35.8% |
| Gross operating margin | 9900 | €14,572 | €62,823 | +€48,251 | +331% |
| Operating profit (loss) | 9901 | €9,213 | €54,351 | +€45,137 | +490% |
| Financial income | 75/76B | €3,974 | €3,683 | -€291 | -7.3% |
| Recurring financial income | 75 | €3,974 | €3,683 | -€291 | -7.3% |
| Financial charges | 65/66B | €648 | €5,872 | +€5,224 | +806% |
| Recurring financial charges | 65 | €648 | €5,872 | +€5,224 | +806% |
| Profit (loss) for the period before taxes | 9903 | €12,540 | €52,161 | +€39,621 | +316% |
| Income taxes | 67/77 | €3,175 | €10,863 | +€7,689 | +242% |
| Profit (loss) for the period | 9904 | €9,365 | €41,298 | +€31,933 | +341% |
| Profit (loss) for the period to be appropriated | 9905 | €9,365 | €41,298 | +€31,933 | +341% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.