Dr. Dewaele Frank: what changed
Dr. Dewaele Frank
Largest movements
- Receivables within one year +€8,588
up €8,588 (+101%), from €8,501 to €17,089
of which Other amounts receivable: +€17,080
- Intangible fixed assets -€2,066
down €2,066 (-23.4%), from €8,831 to €6,764
- Tangible fixed assets -€829
down €829 (-24.3%), from €3,418 to €2,588
- Other debts +€18,442
up €18,442 (+355%), from €5,197 to €23,639
- Trade debts -€6,992
down €6,992 (-94.4%), from €7,403 to €411
- Profit (loss) carried forward -€6,005
down €6,005 (-52.9%), from -€11,355 to -€17,359
- Gross operating margin -€34,447
down €34,447, from €31,426 to -€3,021
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 | €21,720 | €27,166 | +€5,446 | +25.1% |
| Fixed assets | 21/28 | €12,248 | €9,353 | -€2,896 | -23.6% |
| Intangible fixed assets | 21 | €8,831 | €6,764 | -€2,066 | -23.4% |
| Tangible fixed assets | 22/27 | €3,418 | €2,588 | -€829 | -24.3% |
| Furniture and vehicles | 24 | €3,418 | €2,588 | -€829 | -24.3% |
| Current assets | 29/58 | €9,472 | €17,813 | +€8,341 | +88.1% |
| Amounts receivable within one year | 40/41 | €8,501 | €17,089 | +€8,588 | +101% |
| Trade receivables | 40 | €8,493 | €0 | -€8,493 | -100% |
| Other amounts receivable | 41 | €8 | €17,089 | +€17,080 | +204,554% |
| Cash at bank and in hand | 54/58 | €971 | €725 | -€246 | -25.4% |
| Total equity and liabilities | 10/49 | €21,720 | €27,166 | +€5,446 | +25.1% |
| Equity | 10/15 | €9,105 | €3,101 | -€6,005 | -65.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,355 | -€17,359 | -€6,005 | -52.9% |
| Amounts payable | 17/49 | €12,615 | €24,065 | +€11,450 | +90.8% |
| Amounts payable within one year | 42/48 | €12,615 | €24,065 | +€11,450 | +90.8% |
| Trade debts | 44 | €7,403 | €411 | -€6,992 | -94.4% |
| Suppliers | 440/4 | €7,403 | €411 | -€6,992 | -94.4% |
| Taxes, remuneration and social security | 45 | €15 | €15 | = | 0.0% |
| Taxes | 450/3 | €15 | €15 | = | 0.0% |
| Other amounts payable | 47/48 | €5,197 | €23,639 | +€18,442 | +355% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,796 | €2,896 | +€100 | +3.6% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €31,426 | -€3,021 | -€34,447 | |
| Operating profit (loss) | 9901 | €28,631 | -€5,917 | -€34,547 | |
| Financial charges | 65/66B | €184 | €88 | -€96 | -52.1% |
| Recurring financial charges | 65 | €184 | €88 | -€96 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €28,447 | -€6,005 | -€34,451 | |
| Profit (loss) for the period | 9904 | €28,447 | -€6,005 | -€34,451 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,447 | -€6,005 | -€34,451 |
Next steps
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 4 November 2026 via checked.be.