DR.QUEEN: what changed
Two fiscal 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.QUEEN
Largest movements
- Cash +€15,225
up €15,225 (+240.6%), from €6,329 to €21,555
mainly Net result for the year (+€16,856) and Tax, wage and social debts (+€4,967)
- Tangible fixed assets -€3,925
down €3,925 (-18.3%), from €21,438 to €17,513
- Receivables within one year +€2,280
new in 2025: €2,280
- Reserves +€16,856
up €16,856 (+119.9%), from €14,055 to €30,911
- Other debts -€8,279
no longer reported in 2025 (was €8,279)
- Tax, wage and social debts +€4,967
up €4,967 (+450.0%), from €1,104 to €6,071
- Gross operating margin +€18,798
up €18,798 (+241.3%), from €7,790 to €26,588
- Taxes +€3,881
up €3,881 (+357.3%), from €1,086 to €4,967
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.
Cash bridge derived
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 | €27,850 | €41,611 | +€13,761 | +49.4% |
| Fixed assets | 21/28 | €21,521 | €17,596 | -€3,925 | -18.2% |
| Tangible fixed assets | 22/27 | €21,438 | €17,513 | -€3,925 | -18.3% |
| Plant, machinery and equipment | 23 | €4,451 | €3,152 | -€1,299 | -29.2% |
| Furniture and vehicles | 24 | €986 | - | -€986 | |
| Other tangible fixed assets | 26 | €16,001 | €14,361 | -€1,640 | -10.2% |
| Financial fixed assets | 28 | €83 | €83 | = | 0.0% |
| Current assets | 29/58 | €6,329 | €24,015 | +€17,686 | +279.4% |
| Amounts receivable within one year | 40/41 | - | €2,280 | +€2,280 | |
| Other amounts receivable | 41 | - | €2,280 | +€2,280 | |
| Cash at bank and in hand | 54/58 | €6,329 | €21,555 | +€15,225 | +240.6% |
| Deferred charges and accrued income | 490/1 | - | €180 | +€180 | |
| Total equity and liabilities | 10/49 | €27,850 | €41,611 | +€13,761 | +49.4% |
| Equity | 10/15 | €18,055 | €34,911 | +€16,856 | +93.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €14,055 | €30,911 | +€16,856 | +119.9% |
| Distributable reserves | 133 | €14,055 | €30,911 | +€16,856 | +119.9% |
| Amounts payable | 17/49 | €9,795 | €6,700 | -€3,095 | -31.6% |
| Amounts payable within one year | 42/48 | €9,795 | €6,700 | -€3,095 | -31.6% |
| Trade debts | 44 | €412 | €630 | +€217 | +52.6% |
| Suppliers | 440/4 | €412 | €630 | +€217 | +52.6% |
| Taxes, remuneration and social security | 45 | €1,104 | €6,071 | +€4,967 | +450.0% |
| Taxes | 450/3 | €1,104 | €6,071 | +€4,967 | +450.0% |
| Other amounts payable | 47/48 | €8,279 | - | -€8,279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,670 | €3,925 | +€255 | +6.9% |
| Other operating charges | 640/8 | €682 | €701 | +€18 | +2.7% |
| Gross operating margin | 9900 | €7,790 | €26,588 | +€18,798 | +241.3% |
| Operating profit (loss) | 9901 | €3,438 | €21,963 | +€18,526 | +538.9% |
| Financial charges | 65/66B | €146 | €140 | -€6 | -4.1% |
| Recurring financial charges | 65 | €146 | €140 | -€6 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €3,292 | €21,823 | +€18,532 | +563.0% |
| Income taxes | 67/77 | €1,086 | €4,967 | +€3,881 | +357.3% |
| Profit (loss) for the period | 9904 | €2,205 | €16,856 | +€14,651 | +664.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,205 | €16,856 | +€14,651 | +664.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.