DOCTEUR SOPHIE LORQUET: 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.
DOCTEUR SOPHIE LORQUET
Largest movements
- Cash +€88,579
up €88,579 (+67.7%), from €130,894 to €219,474
mainly Other debts (+€192,137) and Net result for the year (+€188,858)
- Receivables within one year +€87,007
up €87,007 (+137%), from €63,726 to €150,733
of which Other amounts receivable: +€71,141
- Current investments +€20,364
up €20,364 (+7.7%), from €263,877 to €284,242
- Tangible fixed assets -€11,743
down €11,743 (-70.4%), from €16,676 to €4,934
of which Furniture and vehicles: -€11,386
- Other debts +€192,137
up €192,137 (+2,444%), from €7,863 to €200,000
- Profit (loss) carried forward -€11,142
down €11,142 (-5.9%), from €188,099 to €176,957
- Financial income +€5,148
up €5,148 (+212%), from €2,431 to €7,579
- Gross operating margin -€4,669
down €4,669 (-1.8%), from €257,001 to €252,331
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 | €581,233 | €761,813 | +€180,580 | +31.1% |
| Fixed assets | 21/28 | €16,676 | €4,934 | -€11,743 | -70.4% |
| Tangible fixed assets | 22/27 | €16,676 | €4,934 | -€11,743 | -70.4% |
| Plant, machinery and equipment | 23 | €974 | €617 | -€357 | -36.6% |
| Furniture and vehicles | 24 | €15,702 | €4,316 | -€11,386 | -72.5% |
| Current assets | 29/58 | €564,557 | €756,879 | +€192,323 | +34.1% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €63,726 | €150,733 | +€87,007 | +137% |
| Trade receivables | 40 | €6,037 | €21,902 | +€15,866 | +263% |
| Other amounts receivable | 41 | €57,689 | €128,831 | +€71,141 | +123% |
| Current investments | 50/53 | €263,877 | €284,242 | +€20,364 | +7.7% |
| Cash at bank and in hand | 54/58 | €130,894 | €219,474 | +€88,579 | +67.7% |
| Deferred charges and accrued income | 490/1 | €66,059 | €62,431 | -€3,628 | -5.5% |
| Total equity and liabilities | 10/49 | €581,233 | €761,813 | +€180,580 | +31.1% |
| Equity | 10/15 | €554,092 | €542,950 | -€11,142 | -2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €347,393 | €347,393 | = | 0.0% |
| Distributable reserves | 133 | €347,393 | €347,393 | = | 0.0% |
| Profit (loss) carried forward | 14 | €188,099 | €176,957 | -€11,142 | -5.9% |
| Amounts payable | 17/49 | €27,141 | €218,863 | +€191,722 | +706% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €27,141 | €218,863 | +€191,722 | +706% |
| Current portion of amounts payable after more than one year | 42 | €4,863 | €0 | -€4,863 | -100% |
| Trade debts | 44 | €3,181 | €2,417 | -€764 | -24.0% |
| Suppliers | 440/4 | €3,181 | €2,417 | -€764 | -24.0% |
| Taxes, remuneration and social security | 45 | €11,235 | €16,446 | +€5,211 | +46.4% |
| Taxes | 450/3 | €11,235 | €16,446 | +€5,211 | +46.4% |
| Other amounts payable | 47/48 | €7,863 | €200,000 | +€192,137 | +2,444% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,342 | €11,743 | -€600 | -4.9% |
| Other operating charges | 640/8 | €518 | €533 | +€14 | +2.8% |
| Gross operating margin | 9900 | €257,001 | €252,331 | -€4,669 | -1.8% |
| Operating profit (loss) | 9901 | €244,140 | €240,056 | -€4,084 | -1.7% |
| Financial income | 75/76B | €2,431 | €7,579 | +€5,148 | +212% |
| Recurring financial income | 75 | €2,431 | €7,579 | +€5,148 | +212% |
| Financial charges | 65/66B | €2,080 | €785 | -€1,294 | -62.2% |
| Recurring financial charges | 65 | €2,080 | €785 | -€1,294 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €244,492 | €246,850 | +€2,358 | +1.0% |
| Income taxes | 67/77 | €57,014 | €57,992 | +€978 | +1.7% |
| Profit (loss) for the period | 9904 | €187,477 | €188,858 | +€1,381 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €187,477 | €188,858 | +€1,381 | +0.7% |
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 17 October 2026 via checked.be.