Infirmier Daumerie E.: 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.
Infirmier Daumerie E.
Largest movements
- Cash +€182,522
up €182,522 (+17,653%), from €1,034 to €183,556
mainly Receivables within one year (+€100,434) and Other debts (+€94,551)
- Receivables within one year -€100,434
down €100,434 (-93.9%), from €106,981 to €6,547
- Receivables after one year -€67,000
down €67,000 (-11.4%), from €587,000 to €520,000
- Tangible fixed assets -€10,567
down €10,567 (-19.6%), from €54,001 to €43,433
of which Furniture and vehicles: -€10,554
- Other debts +€94,551
up €94,551 (+86.9%), from €108,752 to €203,303
- Reserves -€61,972
down €61,972 (-18.1%), from €343,123 to €281,151
of which Distributable reserves: -€61,972
- Debts after one year -€33,977
down €33,977 (-23.4%), from €145,383 to €111,406
- Gross operating margin +€7,614
up €7,614 (+5.5%), from €138,333 to €145,947
- Depreciation +€1,468
up €1,468 (+7.7%), from €19,165 to €20,633
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 | €819,108 | €831,834 | +€12,726 | +1.6% |
| Fixed assets | 21/28 | €54,001 | €43,433 | -€10,567 | -19.6% |
| Tangible fixed assets | 22/27 | €54,001 | €43,433 | -€10,567 | -19.6% |
| Plant, machinery and equipment | 23 | €1,111 | €587 | -€524 | -47.2% |
| Furniture and vehicles | 24 | €45,074 | €34,520 | -€10,554 | -23.4% |
| Other tangible fixed assets | 26 | €7,816 | €8,327 | +€511 | +6.5% |
| Current assets | 29/58 | €765,107 | €788,400 | +€23,293 | +3.0% |
| Amounts receivable after more than one year | 29 | €587,000 | €520,000 | -€67,000 | -11.4% |
| Other amounts receivable | 291 | €587,000 | €520,000 | -€67,000 | -11.4% |
| Amounts receivable within one year | 40/41 | €106,981 | €6,547 | -€100,434 | -93.9% |
| Other amounts receivable | 41 | €106,981 | €6,547 | -€100,434 | -93.9% |
| Cash at bank and in hand | 54/58 | €1,034 | €183,556 | +€182,522 | +17,653% |
| Deferred charges and accrued income | 490/1 | €70,092 | €78,298 | +€8,206 | +11.7% |
| Total equity and liabilities | 10/49 | €819,108 | €831,834 | +€12,726 | +1.6% |
| Equity | 10/15 | €361,723 | €299,751 | -€61,972 | -17.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €343,123 | €281,151 | -€61,972 | -18.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €341,263 | €279,291 | -€61,972 | -18.2% |
| Provisions and deferred taxes | 16 | €25,038 | €25,038 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €25,038 | €25,038 | = | 0.0% |
| Pensions and similar obligations | 160 | €25,038 | €25,038 | = | 0.0% |
| Amounts payable | 17/49 | €432,347 | €507,045 | +€74,698 | +17.3% |
| Amounts payable after more than one year | 17 | €145,383 | €111,406 | -€33,977 | -23.4% |
| Financial debts | 170/4 | €145,383 | €111,406 | -€33,977 | -23.4% |
| Amounts payable within one year | 42/48 | €174,601 | €275,770 | +€101,170 | +57.9% |
| Current portion of amounts payable after more than one year | 42 | €50,977 | €52,369 | +€1,392 | +2.7% |
| Trade debts | 44 | €1,116 | €1,480 | +€364 | +32.7% |
| Suppliers | 440/4 | €1,116 | €1,480 | +€364 | +32.7% |
| Taxes, remuneration and social security | 45 | €13,755 | €18,618 | +€4,863 | +35.4% |
| Taxes | 450/3 | €13,755 | €18,618 | +€4,863 | +35.4% |
| Other amounts payable | 47/48 | €108,752 | €203,303 | +€94,551 | +86.9% |
| Accrued charges and deferred income | 492/3 | €112,364 | €119,869 | +€7,505 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,165 | €20,633 | +€1,468 | +7.7% |
| Other operating charges | 640/8 | €466 | €189 | -€277 | -59.4% |
| Gross operating margin | 9900 | €138,333 | €145,947 | +€7,614 | +5.5% |
| Operating profit (loss) | 9901 | €118,702 | €125,125 | +€6,422 | +5.4% |
| Financial income | 75/76B | €10,294 | €8,928 | -€1,366 | -13.3% |
| Recurring financial income | 75 | €10,294 | €8,928 | -€1,366 | -13.3% |
| Financial charges | 65/66B | €9,428 | €8,624 | -€804 | -8.5% |
| Recurring financial charges | 65 | €9,428 | €8,624 | -€804 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €119,568 | €125,428 | +€5,860 | +4.9% |
| Income taxes | 67/77 | €35,432 | €36,360 | +€928 | +2.6% |
| Profit (loss) for the period | 9904 | €84,136 | €89,068 | +€4,933 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €84,136 | €89,068 | +€4,933 | +5.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.