OSTEOPATHIE DIRCKX: 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 DIRCKX
Largest movements
- Current investments -€143,572
down €143,572 (-100%), from €143,572 to €0
- Cash +€98,469
up €98,469 (+1,986%), from €4,958 to €103,426
mainly Current investments (+€143,572) and Net result for the year (+€41,033)
- Tangible fixed assets -€10,402
down €10,402 (-60.2%), from €17,280 to €6,878
of which Furniture and vehicles: -€9,101
- Receivables within one year +€4,431
up €4,431 (+76.3%), from €5,806 to €10,237
of which Trade receivables: +€2,556
- Other debts -€51,428
down €51,428 (-89.1%), from €57,729 to €6,300
- Reserves +€8,677
up €8,677 (+8.7%), from €99,415 to €108,092
- Short-term financial debts -€6,745
down €6,745 (-100%), from €6,745 to €0
- Gross operating margin +€15,916
up €15,916 (+28.1%), from €56,707 to €72,624
- Depreciation +€6,721
up €6,721 (+183%), from €3,681 to €10,402
- Taxes +€2,963
up €2,963 (+19.0%), from €15,585 to €18,548
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 | €180,007 | €130,054 | -€49,953 | -27.8% |
| Fixed assets | 21/28 | €17,280 | €6,878 | -€10,402 | -60.2% |
| Tangible fixed assets | 22/27 | €17,280 | €6,878 | -€10,402 | -60.2% |
| Plant, machinery and equipment | 23 | €1,300 | €0 | -€1,300 | -100% |
| Furniture and vehicles | 24 | €15,979 | €6,878 | -€9,101 | -57.0% |
| Current assets | 29/58 | €162,727 | €123,177 | -€39,551 | -24.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €5,806 | €10,237 | +€4,431 | +76.3% |
| Trade receivables | 40 | €5,131 | €7,688 | +€2,556 | +49.8% |
| Other amounts receivable | 41 | €674 | €2,549 | +€1,875 | +278% |
| Current investments | 50/53 | €143,572 | €0 | -€143,572 | -100% |
| Cash at bank and in hand | 54/58 | €4,958 | €103,426 | +€98,469 | +1,986% |
| Deferred charges and accrued income | 490/1 | €8,393 | €9,513 | +€1,121 | +13.4% |
| Total equity and liabilities | 10/49 | €180,007 | €130,054 | -€49,953 | -27.8% |
| Equity | 10/15 | €111,815 | €120,492 | +€8,677 | +7.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €99,415 | €108,092 | +€8,677 | +8.7% |
| Distributable reserves | 133 | €99,415 | €108,092 | +€8,677 | +8.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €68,192 | €9,562 | -€58,630 | -86.0% |
| Amounts payable within one year | 42/48 | €68,178 | €9,562 | -€58,616 | -86.0% |
| Financial debts | 43 | €6,745 | €0 | -€6,745 | -100% |
| Other loans | 439 | €6,745 | €0 | -€6,745 | -100% |
| Trade debts | 44 | €3,396 | €3,262 | -€134 | -4.0% |
| Suppliers | 440/4 | €3,396 | €3,262 | -€134 | -4.0% |
| Taxes, remuneration and social security | 45 | €308 | €0 | -€308 | -100% |
| Taxes | 450/3 | €308 | €0 | -€308 | -100% |
| Other amounts payable | 47/48 | €57,729 | €6,300 | -€51,428 | -89.1% |
| Accrued charges and deferred income | 492/3 | €14 | €0 | -€14 | -100% |
| Remuneration, social security and pensions | 62 | €565 | €0 | -€565 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,681 | €10,402 | +€6,721 | +183% |
| Other operating charges | 640/8 | €1,958 | €1,811 | -€147 | -7.5% |
| Gross operating margin | 9900 | €56,707 | €72,624 | +€15,916 | +28.1% |
| Operating profit (loss) | 9901 | €50,503 | €60,411 | +€9,907 | +19.6% |
| Financial income | 75/76B | €199 | €389 | +€189 | +94.9% |
| Recurring financial income | 75 | €199 | €389 | +€189 | +94.9% |
| Financial charges | 65/66B | €774 | €1,219 | +€445 | +57.5% |
| Recurring financial charges | 65 | €774 | €1,219 | +€445 | +57.5% |
| Profit (loss) for the period before taxes | 9903 | €49,929 | €59,581 | +€9,652 | +19.3% |
| Income taxes | 67/77 | €15,585 | €18,548 | +€2,963 | +19.0% |
| Profit (loss) for the period | 9904 | €34,344 | €41,033 | +€6,689 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,344 | €41,033 | +€6,689 | +19.5% |
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 18 October 2026 via checked.be.