SEGERS DIMITRI OSTEOPATHIE: what changed
SEGERS DIMITRI OSTEOPATHIE
Largest movements
- Tangible fixed assets -€12,065
down €12,065 (-12.1%), from €99,537 to €87,471
of which Land and buildings: -€7,726
- Deferred charges and accrued income +€2,268
up €2,268 (+25.7%), from €8,818 to €11,086
- Cash +€1,405
up €1,405 (+4.9%), from €28,669 to €30,073
mainly Depreciation (+€12,065) and Trade debts (+€3,144)
- Short-term financial debts -€7,465
down €7,465 (-39.6%), from €18,859 to €11,394
- Debts after one year -€3,394
down €3,394 (-7.4%), from €46,044 to €42,649
- Trade debts +€3,144
up €3,144 (+843%), from €373 to €3,516
- Tax, wage and social debts -€1,869
down €1,869 (-28.6%), from €6,546 to €4,677
- Reserves +€1,519
up €1,519 (+4.8%), from €31,744 to €33,263
of which Distributable reserves: +€1,519
- Depreciation -€2,746
down €2,746 (-18.5%), from €14,811 to €12,065
- Gross operating margin -€1,484
down €1,484 (-6.7%), from €22,292 to €20,807
- Other operating charges +€481
up €481 (+23.0%), from €2,091 to €2,572
- Financial charges -€465
down €465 (-15.1%), from €3,071 to €2,606
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 | €137,608 | €128,630 | -€8,978 | -6.5% |
| Fixed assets | 21/28 | €99,537 | €87,471 | -€12,065 | -12.1% |
| Tangible fixed assets | 22/27 | €99,537 | €87,471 | -€12,065 | -12.1% |
| Land and buildings | 22 | €90,522 | €82,796 | -€7,726 | -8.5% |
| Plant, machinery and equipment | 23 | €7,413 | €3,574 | -€3,838 | -51.8% |
| Furniture and vehicles | 24 | €1,602 | €1,101 | -€501 | -31.3% |
| Current assets | 29/58 | €38,072 | €41,159 | +€3,087 | +8.1% |
| Amounts receivable within one year | 40/41 | €585 | - | -€585 | |
| Trade receivables | 40 | €585 | - | -€585 | |
| Cash at bank and in hand | 54/58 | €28,669 | €30,073 | +€1,405 | +4.9% |
| Deferred charges and accrued income | 490/1 | €8,818 | €11,086 | +€2,268 | +25.7% |
| Total equity and liabilities | 10/49 | €137,608 | €128,630 | -€8,978 | -6.5% |
| Equity | 10/15 | €44,374 | €45,893 | +€1,519 | +3.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €31,744 | €33,263 | +€1,519 | +4.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,150 | €9,150 | = | 0.0% |
| Distributable reserves | 133 | €20,734 | €22,253 | +€1,519 | +7.3% |
| Profit (loss) carried forward | 14 | €230 | €230 | = | 0.0% |
| Amounts payable | 17/49 | €93,234 | €82,737 | -€10,497 | -11.3% |
| Amounts payable after more than one year | 17 | €46,044 | €42,649 | -€3,394 | -7.4% |
| Financial debts | 170/4 | €46,044 | €42,649 | -€3,394 | -7.4% |
| Amounts payable within one year | 42/48 | €47,190 | €40,088 | -€7,102 | -15.1% |
| Financial debts | 43 | €18,859 | €11,394 | -€7,465 | -39.6% |
| Other loans | 439 | €18,859 | €11,394 | -€7,465 | -39.6% |
| Trade debts | 44 | €373 | €3,516 | +€3,144 | +843% |
| Suppliers | 440/4 | €373 | €3,516 | +€3,144 | +843% |
| Taxes, remuneration and social security | 45 | €6,546 | €4,677 | -€1,869 | -28.6% |
| Taxes | 450/3 | €6,546 | €4,677 | -€1,869 | -28.6% |
| Other amounts payable | 47/48 | €21,413 | €20,500 | -€912 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,811 | €12,065 | -€2,746 | -18.5% |
| Other operating charges | 640/8 | €2,091 | €2,572 | +€481 | +23.0% |
| Gross operating margin | 9900 | €22,292 | €20,807 | -€1,484 | -6.7% |
| Operating profit (loss) | 9901 | €5,390 | €6,170 | +€781 | +14.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,071 | €2,606 | -€465 | -15.1% |
| Recurring financial charges | 65 | €3,071 | €2,606 | -€465 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €2,319 | €3,565 | +€1,246 | +53.7% |
| Income taxes | 67/77 | €2,089 | €2,047 | -€42 | -2.0% |
| Profit (loss) for the period | 9904 | €230 | €1,519 | +€1,288 | +559% |
| Profit (loss) for the period to be appropriated | 9905 | €230 | €1,519 | +€1,288 | +559% |
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.