Decamps frédéric: what changed
What changed
Decamps frédéric
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€3,675
2024 · -€3,822+€7,497
Equity
€77,341
2024 · €73,666+€3,675
Cash
€100,684
2024 · €97,234+€3,450
Balance sheet total
€373,812
2024 · €409,385-€35,573
Largest movements
Assets
- Tangible fixed assets -€28,359
down €28,359 (-9.8%), from €289,738 to €261,379
of which Land and buildings: -€20,981
- Receivables within one year -€13,440
down €13,440 (-70.1%), from €19,166 to €5,726
of which Trade receivables: -€15,511
Equity and liabilities
- Debts after one year -€33,306
down €33,306 (-11.8%), from €282,830 to €249,524
- Other debts -€6,132
down €6,132 (-43.3%), from €14,174 to €8,042
Income statement
- Gross operating margin +€14,083
up €14,083 (+15.6%), from €90,179 to €104,262
- Taxes +€3,241
up €3,241 (+124%), from €2,621 to €5,862
- Depreciation +€1,816
up €1,816 (+4.4%), from €40,994 to €42,810
- Other operating charges +€1,539
up €1,539 (+21.4%), from €7,207 to €8,746
- Financial charges -€1,152
down €1,152 (-7.9%), from €14,584 to €13,432
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.
Result 2024
-€3,822
Gross operating margin
+€14,083
Staff costs
-€670
Depreciation
-€1,816
Other operating charges
-€1,539
Financial income
-€472
Financial charges
+€1,152
Taxes
-€3,241
Result 2025
€3,675
raises the resultlowers the result
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.
From operations
+€51,050
Investment
-€14,451
Financing
-€33,150
Cash 2024
€97,234
From operations (derived)
+€51,050
Net result for the year
+€3,675
Depreciation
+€42,810
Receivables within one year
+€13,440
Deferred charges and accrued income
-€2,777
Trade debts
+€1,834
Tax, wage and social debts
-€1,801
Other debts
-€6,132
Investment (derived)
-€14,451
Investment in fixed assets (net)
-€14,451
Financing
-€33,150
Debts after one year
-€33,306
Current portion of long-term debt
+€157
Contributions, distributions and other
+€0
Cash 2025
€100,684
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €409,385 | €373,812 | -€35,573 | -8.7% |
| Fixed assets | 21/28 | €289,738 | €261,379 | -€28,359 | -9.8% |
| Tangible fixed assets | 22/27 | €289,738 | €261,379 | -€28,359 | -9.8% |
| Land and buildings | 22 | €267,150 | €246,169 | -€20,981 | -7.9% |
| Plant, machinery and equipment | 23 | €6,278 | €3,492 | -€2,786 | -44.4% |
| Furniture and vehicles | 24 | €16,310 | €11,718 | -€4,592 | -28.2% |
| Current assets | 29/58 | €119,647 | €112,433 | -€7,214 | -6.0% |
| Amounts receivable within one year | 40/41 | €19,166 | €5,726 | -€13,440 | -70.1% |
| Trade receivables | 40 | €16,656 | €1,145 | -€15,511 | -93.1% |
| Other amounts receivable | 41 | €2,510 | €4,580 | +€2,070 | +82.5% |
| Cash at bank and in hand | 54/58 | €97,234 | €100,684 | +€3,450 | +3.5% |
| Deferred charges and accrued income | 490/1 | €3,247 | €6,024 | +€2,777 | +85.5% |
| Total equity and liabilities | 10/49 | €409,385 | €373,812 | -€35,573 | -8.7% |
| Equity | 10/15 | €73,666 | €77,341 | +€3,675 | +5.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €64,790 | €68,465 | +€3,675 | +5.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €62,930 | €66,605 | +€3,675 | +5.8% |
| Profit (loss) carried forward | 14 | -€3,524 | -€3,524 | +€0 | 0.0% |
| Amounts payable | 17/49 | €335,719 | €296,471 | -€39,248 | -11.7% |
| Amounts payable after more than one year | 17 | €282,830 | €249,524 | -€33,306 | -11.8% |
| Financial debts | 170/4 | €282,830 | €249,524 | -€33,306 | -11.8% |
| Amounts payable within one year | 42/48 | €52,889 | €46,947 | -€5,942 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €33,150 | €33,307 | +€157 | +0.5% |
| Trade debts | 44 | €1,498 | €3,332 | +€1,834 | +122% |
| Suppliers | 440/4 | €1,498 | €3,332 | +€1,834 | +122% |
| Taxes, remuneration and social security | 45 | €4,067 | €2,266 | -€1,801 | -44.3% |
| Taxes | 450/3 | - | €408 | +€408 | |
| Remuneration and social security | 454/9 | €4,067 | €1,858 | -€2,209 | -54.3% |
| Other amounts payable | 47/48 | €14,174 | €8,042 | -€6,132 | -43.3% |
| Remuneration, social security and pensions | 62 | €29,149 | €29,819 | +€670 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,994 | €42,810 | +€1,816 | +4.4% |
| Other operating charges | 640/8 | €7,207 | €8,746 | +€1,539 | +21.4% |
| Gross operating margin | 9900 | €90,179 | €104,262 | +€14,083 | +15.6% |
| Operating profit (loss) | 9901 | €12,829 | €22,887 | +€10,058 | +78.4% |
| Financial income | 75/76B | €554 | €82 | -€472 | -85.1% |
| Recurring financial income | 75 | €554 | €82 | -€472 | -85.1% |
| Financial charges | 65/66B | €14,584 | €13,432 | -€1,152 | -7.9% |
| Recurring financial charges | 65 | €14,584 | €13,432 | -€1,152 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,201 | €9,537 | +€10,738 | |
| Income taxes | 67/77 | €2,621 | €5,862 | +€3,241 | +124% |
| Profit (loss) for the period | 9904 | -€3,822 | €3,675 | +€7,497 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,822 | €3,675 | +€7,497 |
Next steps
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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 5 November 2026 via checked.be.