OSTEOPATHIE DEWAELE: 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.
OSTEOPATHIE DEWAELE
Largest movements
- Current investments +€24,163
up €24,163 (+63.0%), from €38,370 to €62,533
- Tangible fixed assets -€4,292
down €4,292 (-23.2%), from €18,491 to €14,199
of which Land and buildings: -€3,563
- Receivables within one year -€1,437
no longer reported in 2025 (was €1,437)
- Cash +€1,025
up €1,025 (+5.6%), from €18,233 to €19,258
mainly Net result for the year (+€14,646) and Depreciation (+€4,292)
- Reserves +€14,646
up €14,646 (+787%), from €1,860 to €16,506
- Tax, wage and social debts +€4,180
up €4,180 (+1,331%), from €314 to €4,494
- Taxes +€4,180
up €4,180 (+1,331%), from €314 to €4,494
- Gross operating margin +€1,106
up €1,106 (+5.1%), from €21,512 to €22,618
- Financial income +€630
up €630 (+170%), from €370 to €1,000
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 | €76,531 | €95,990 | +€19,459 | +25.4% |
| Fixed assets | 21/28 | €18,491 | €14,199 | -€4,292 | -23.2% |
| Tangible fixed assets | 22/27 | €18,491 | €14,199 | -€4,292 | -23.2% |
| Land and buildings | 22 | €16,990 | €13,427 | -€3,563 | -21.0% |
| Plant, machinery and equipment | 23 | €1,501 | €772 | -€729 | -48.6% |
| Current assets | 29/58 | €58,040 | €81,791 | +€23,751 | +40.9% |
| Amounts receivable within one year | 40/41 | €1,437 | - | -€1,437 | |
| Other amounts receivable | 41 | €1,437 | - | -€1,437 | |
| Current investments | 50/53 | €38,370 | €62,533 | +€24,163 | +63.0% |
| Cash at bank and in hand | 54/58 | €18,233 | €19,258 | +€1,025 | +5.6% |
| Total equity and liabilities | 10/49 | €76,531 | €95,990 | +€19,459 | +25.4% |
| Equity | 10/15 | €75,193 | €89,839 | +€14,646 | +19.5% |
| Reserves | 13 | €1,860 | €16,506 | +€14,646 | +787% |
| Distributable reserves | 133 | €1,860 | €16,506 | +€14,646 | +787% |
| Profit (loss) carried forward | 14 | €73,333 | €73,333 | = | 0.0% |
| Amounts payable | 17/49 | €1,338 | €6,151 | +€4,813 | +360% |
| Amounts payable within one year | 42/48 | €1,338 | €6,151 | +€4,813 | +360% |
| Trade debts | 44 | €1,024 | €1,419 | +€395 | +38.6% |
| Suppliers | 440/4 | €1,024 | €1,419 | +€395 | +38.6% |
| Taxes, remuneration and social security | 45 | €314 | €4,494 | +€4,180 | +1,331% |
| Taxes | 450/3 | €314 | €4,494 | +€4,180 | +1,331% |
| Other amounts payable | 47/48 | - | €238 | +€238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,299 | €4,292 | -€7 | -0.2% |
| Other operating charges | 640/8 | €132 | €141 | +€9 | +6.8% |
| Gross operating margin | 9900 | €21,512 | €22,618 | +€1,106 | +5.1% |
| Operating profit (loss) | 9901 | €17,081 | €18,185 | +€1,104 | +6.5% |
| Financial income | 75/76B | €370 | €1,000 | +€630 | +170% |
| Recurring financial income | 75 | €370 | €1,000 | +€630 | +170% |
| Financial charges | 65/66B | €47 | €45 | -€2 | -4.3% |
| Recurring financial charges | 65 | €47 | €45 | -€2 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €17,404 | €19,140 | +€1,736 | +10.0% |
| Income taxes | 67/77 | €314 | €4,494 | +€4,180 | +1,331% |
| Profit (loss) for the period | 9904 | €17,090 | €14,646 | -€2,444 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,090 | €14,646 | -€2,444 | -14.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.