DOCTEUR FREDERIC DEGIVE: what changed
DOCTEUR FREDERIC DEGIVE
Largest movements
- Cash -€502,780
down €502,780 (-83.2%), from €604,375 to €101,595
mainly Investment in fixed assets (net) (-€568,922) and Contributions, distributions and other (-€100,709)
- Financial fixed assets +€434,682
up €434,682 (+1,805%), from €24,080 to €458,762
- Tangible fixed assets +€90,046
up €90,046 (+72.9%), from €123,577 to €213,624
of which Land and buildings: +€119,409
- Other debts +€66,043
up €66,043 (+137%), from €48,253 to €114,296
- Reserves -€20,399
down €20,399 (-3.2%), from €645,092 to €624,693
- Debts after one year -€15,869
down €15,869 (-85.5%), from €18,550 to €2,681
- Gross operating margin -€23,562
down €23,562 (-11.3%), from €209,121 to €185,559
- Depreciation -€9,532
down €9,532 (-17.7%), from €53,726 to €44,194
- Financial income +€3,324
up €3,324 (+72.1%), from €4,611 to €7,935
- Financial charges +€3,005
up €3,005 (+208%), from €1,445 to €4,450
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €757,929 | €781,530 | +€23,601 | +3.1% |
| Fixed assets | 21/28 | €147,657 | €672,386 | +€524,728 | +355% |
| Tangible fixed assets | 22/27 | €123,577 | €213,624 | +€90,046 | +72.9% |
| Land and buildings | 22 | €13,584 | €132,992 | +€119,409 | +879% |
| Plant, machinery and equipment | 23 | €63,505 | €48,699 | -€14,805 | -23.3% |
| Furniture and vehicles | 24 | €46,489 | €31,932 | -€14,557 | -31.3% |
| Financial fixed assets | 28 | €24,080 | €458,762 | +€434,682 | +1,805% |
| Current assets | 29/58 | €610,272 | €109,144 | -€501,128 | -82.1% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €604,375 | €101,595 | -€502,780 | -83.2% |
| Deferred charges and accrued income | 490/1 | €5,897 | €7,549 | +€1,652 | +28.0% |
| Total equity and liabilities | 10/49 | €757,929 | €781,530 | +€23,601 | +3.1% |
| Equity | 10/15 | €657,492 | €637,093 | -€20,399 | -3.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €645,092 | €624,693 | -€20,399 | -3.2% |
| Distributable reserves | 133 | €645,092 | €624,693 | -€20,399 | -3.2% |
| Amounts payable | 17/49 | €100,437 | €144,437 | +€44,000 | +43.8% |
| Amounts payable after more than one year | 17 | €18,550 | €2,681 | -€15,869 | -85.5% |
| Financial debts | 170/4 | €18,550 | €2,681 | -€15,869 | -85.5% |
| Amounts payable within one year | 42/48 | €81,499 | €141,356 | +€59,856 | +73.4% |
| Current portion of amounts payable after more than one year | 42 | €18,353 | €19,240 | +€887 | +4.8% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €14,894 | €7,820 | -€7,073 | -47.5% |
| Taxes | 450/3 | €14,894 | €7,820 | -€7,073 | -47.5% |
| Other amounts payable | 47/48 | €48,253 | €114,296 | +€66,043 | +137% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,726 | €44,194 | -€9,532 | -17.7% |
| Other operating charges | 640/8 | €26,593 | €26,375 | -€217 | -0.8% |
| Gross operating margin | 9900 | €209,121 | €185,559 | -€23,562 | -11.3% |
| Operating profit (loss) | 9901 | €128,802 | €114,990 | -€13,812 | -10.7% |
| Financial income | 75/76B | €4,611 | €7,935 | +€3,324 | +72.1% |
| Recurring financial income | 75 | €4,611 | €7,935 | +€3,324 | +72.1% |
| Financial charges | 65/66B | €1,445 | €4,450 | +€3,005 | +208% |
| Recurring financial charges | 65 | €1,445 | €4,450 | +€3,005 | +208% |
| Profit (loss) for the period before taxes | 9903 | €131,967 | €118,475 | -€13,493 | -10.2% |
| Income taxes | 67/77 | €39,341 | €38,165 | -€1,176 | -3.0% |
| Profit (loss) for the period | 9904 | €92,626 | €80,310 | -€12,317 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €92,626 | €80,310 | -€12,317 | -13.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.