DOCTEUR FREDERIC WIDART: 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.
DOCTEUR FREDERIC WIDART
Largest movements
- Tangible fixed assets -€11,829
down €11,829 (-53.6%), from €22,059 to €10,230
of which Furniture and vehicles: -€11,306
- Cash +€6,591
up €6,591 (+10.5%), from €62,813 to €69,404
mainly Other debts (+€37,000) and Depreciation (+€11,829)
- Receivables within one year -€1,505
down €1,505 (-6.5%), from €23,228 to €21,723
of which Trade receivables: -€1,429
- Other debts +€37,000
new in 2025: €37,000
- Profit (loss) carried forward -€25,528
down €25,528 (-36.6%), from €69,698 to €44,170
- Trade debts -€9,840
down €9,840 (-95.3%), from €10,320 to €480
- Debts after one year -€6,921
down €6,921 (-59.7%), from €11,595 to €4,674
- Tax, wage and social debts -€1,946
down €1,946 (-26.2%), from €7,440 to €5,494
- Gross operating margin -€8,354
down €8,354 (-21.8%), from €38,250 to €29,896
- Taxes -€1,781
down €1,781 (-23.8%), from €7,470 to €5,689
- Financial income -€888
down €888 (-65.5%), from €1,356 to €468
- Depreciation +€541
up €541 (+4.8%), from €11,288 to €11,829
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 | €108,869 | €101,740 | -€7,129 | -6.5% |
| Fixed assets | 21/28 | €22,121 | €10,292 | -€11,829 | -53.5% |
| Tangible fixed assets | 22/27 | €22,059 | €10,230 | -€11,829 | -53.6% |
| Plant, machinery and equipment | 23 | €2,412 | €1,889 | -€523 | -21.7% |
| Furniture and vehicles | 24 | €19,647 | €8,341 | -€11,306 | -57.5% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €86,748 | €91,448 | +€4,700 | +5.4% |
| Amounts receivable within one year | 40/41 | €23,228 | €21,723 | -€1,505 | -6.5% |
| Trade receivables | 40 | €1,890 | €461 | -€1,429 | -75.6% |
| Other amounts receivable | 41 | €21,338 | €21,262 | -€76 | -0.4% |
| Cash at bank and in hand | 54/58 | €62,813 | €69,404 | +€6,591 | +10.5% |
| Deferred charges and accrued income | 490/1 | €707 | €321 | -€386 | -54.6% |
| Total equity and liabilities | 10/49 | €108,869 | €101,740 | -€7,129 | -6.5% |
| Equity | 10/15 | €72,698 | €47,170 | -€25,528 | -35.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,698 | €44,170 | -€25,528 | -36.6% |
| Amounts payable | 17/49 | €36,171 | €54,570 | +€18,399 | +50.9% |
| Amounts payable after more than one year | 17 | €11,595 | €4,674 | -€6,921 | -59.7% |
| Financial debts | 170/4 | €11,595 | €4,674 | -€6,921 | -59.7% |
| Amounts payable within one year | 42/48 | €24,576 | €49,896 | +€25,320 | +103% |
| Current portion of amounts payable after more than one year | 42 | €6,816 | €6,922 | +€106 | +1.6% |
| Trade debts | 44 | €10,320 | €480 | -€9,840 | -95.3% |
| Suppliers | 440/4 | €10,320 | €480 | -€9,840 | -95.3% |
| Taxes, remuneration and social security | 45 | €7,440 | €5,494 | -€1,946 | -26.2% |
| Taxes | 450/3 | €7,440 | €5,494 | -€1,946 | -26.2% |
| Other amounts payable | 47/48 | - | €37,000 | +€37,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,288 | €11,829 | +€541 | +4.8% |
| Other operating charges | 640/8 | €557 | €936 | +€379 | +68.0% |
| Gross operating margin | 9900 | €38,250 | €29,896 | -€8,354 | -21.8% |
| Operating profit (loss) | 9901 | €26,405 | €17,131 | -€9,274 | -35.1% |
| Financial income | 75/76B | €1,356 | €468 | -€888 | -65.5% |
| Recurring financial income | 75 | €1,356 | €468 | -€888 | -65.5% |
| Financial charges | 65/66B | €474 | €438 | -€36 | -7.6% |
| Recurring financial charges | 65 | €474 | €438 | -€36 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €27,287 | €17,161 | -€10,126 | -37.1% |
| Income taxes | 67/77 | €7,470 | €5,689 | -€1,781 | -23.8% |
| Profit (loss) for the period | 9904 | €19,817 | €11,472 | -€8,345 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,817 | €11,472 | -€8,345 | -42.1% |
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 23 October 2026 via checked.be.