DR. SJ RX: 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. SJ RX
Largest movements
- Current investments +€183,537
up €183,537 (+184%), from €100,000 to €283,537
- Cash +€174,176
up €174,176 (+107%), from €162,263 to €336,439
mainly Other debts (+€548,671) and Net result for the year (+€414,525)
- Receivables after one year -€20,000
no longer reported in 2025 (was €20,000)
- Tangible fixed assets -€15,873
down €15,873 (-35.5%), from €44,703 to €28,830
of which Furniture and vehicles: -€14,537
- Receivables within one year -€6,844
no longer reported in 2025 (was €6,844)
- Other debts +€548,671
up €548,671 (+94,095%), from €583 to €549,254
- Profit (loss) carried forward -€285,475
down €285,475 (-100.0%), from €285,593 to €118
- Tax, wage and social debts +€54,704
up €54,704 (+1,530%), from €3,576 to €58,280
- Debts after one year -€14,424
no longer reported in 2025 (was €14,424)
- Current portion of long-term debt +€13,975
up €13,975 (+54.4%), from €25,693 to €39,669
- Gross operating margin +€396,172
up €396,172 (+228%), from €173,854 to €570,026
- Taxes +€104,829
up €104,829 (+308%), from €34,013 to €138,842
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 | €335,992 | €652,689 | +€316,697 | +94.3% |
| Fixed assets | 21/28 | €44,703 | €28,830 | -€15,873 | -35.5% |
| Tangible fixed assets | 22/27 | €44,703 | €28,830 | -€15,873 | -35.5% |
| Plant, machinery and equipment | 23 | €2,539 | €1,203 | -€1,336 | -52.6% |
| Furniture and vehicles | 24 | €42,164 | €27,628 | -€14,537 | -34.5% |
| Current assets | 29/58 | €291,289 | €623,859 | +€332,570 | +114% |
| Amounts receivable after more than one year | 29 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 291 | €20,000 | - | -€20,000 | |
| Amounts receivable within one year | 40/41 | €6,844 | - | -€6,844 | |
| Other amounts receivable | 41 | €6,844 | - | -€6,844 | |
| Current investments | 50/53 | €100,000 | €283,537 | +€183,537 | +184% |
| Cash at bank and in hand | 54/58 | €162,263 | €336,439 | +€174,176 | +107% |
| Deferred charges and accrued income | 490/1 | €2,182 | €3,884 | +€1,702 | +78.0% |
| Total equity and liabilities | 10/49 | €335,992 | €652,689 | +€316,697 | +94.3% |
| Equity | 10/15 | €290,593 | €5,118 | -€285,475 | -98.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €285,593 | €118 | -€285,475 | -100.0% |
| Amounts payable | 17/49 | €45,398 | €647,571 | +€602,173 | +1,326% |
| Amounts payable after more than one year | 17 | €14,424 | - | -€14,424 | |
| Financial debts | 170/4 | €14,424 | - | -€14,424 | |
| Amounts payable within one year | 42/48 | €30,975 | €647,571 | +€616,596 | +1,991% |
| Current portion of amounts payable after more than one year | 42 | €25,693 | €39,669 | +€13,975 | +54.4% |
| Trade debts | 44 | €1,123 | €368 | -€754 | -67.2% |
| Suppliers | 440/4 | €1,123 | €368 | -€754 | -67.2% |
| Taxes, remuneration and social security | 45 | €3,576 | €58,280 | +€54,704 | +1,530% |
| Taxes | 450/3 | €3,576 | €58,280 | +€54,704 | +1,530% |
| Other amounts payable | 47/48 | €583 | €549,254 | +€548,671 | +94,095% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,140 | €15,873 | -€267 | -1.7% |
| Other operating charges | 640/8 | €747 | €1,040 | +€293 | +39.2% |
| Gross operating margin | 9900 | €173,854 | €570,026 | +€396,172 | +228% |
| Operating profit (loss) | 9901 | €156,967 | €553,113 | +€396,146 | +252% |
| Financial income | 75/76B | - | €3,668 | +€3,668 | |
| Recurring financial income | 75 | - | €3,668 | +€3,668 | |
| Financial charges | 65/66B | €2,581 | €3,415 | +€834 | +32.3% |
| Recurring financial charges | 65 | €2,581 | €3,415 | +€834 | +32.3% |
| Profit (loss) for the period before taxes | 9903 | €154,386 | €553,367 | +€398,980 | +258% |
| Income taxes | 67/77 | €34,013 | €138,842 | +€104,829 | +308% |
| Profit (loss) for the period | 9904 | €120,373 | €414,525 | +€294,151 | +244% |
| Profit (loss) for the period to be appropriated | 9905 | €120,373 | €414,525 | +€294,151 | +244% |
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 24 October 2026 via checked.be.