DOKTER OTTO SOEPENBERG: 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.
DOKTER OTTO SOEPENBERG
Largest movements
- Receivables within one year +€88,440
new in 2024: €88,440
of which Other amounts receivable: +€88,396
- Receivables after one year -€85,000
down €85,000 (-14.2%), from €598,500 to €513,500
- Cash +€62,625
up €62,625 (+43.4%), from €144,457 to €207,082
mainly Net result for the year (+€221,827) and Receivables after one year (+€85,000)
- Deferred charges and accrued income +€41,349
up €41,349 (+33.7%), from €122,652 to €164,000
- Reserves +€221,827
up €221,827 (+31.3%), from €708,291 to €930,119
of which Distributable reserves: +€221,827
- Other debts -€113,050
down €113,050 (-100%), from €113,050 to €0
- Gross operating margin +€56,494
up €56,494 (+22.6%), from €250,144 to €306,638
- Taxes +€18,579
up €18,579 (+23.6%), from €78,632 to €97,212
- Financial income +€7,729
up €7,729 (+59.6%), from €12,971 to €20,700
- Other operating charges +€3,119
up €3,119 (+628%), from €496 to €3,615
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €879,088 | €987,401 | +€108,313 | +12.3% |
| Fixed assets | 21/28 | €13,479 | €14,379 | +€899 | +6.7% |
| Tangible fixed assets | 22/27 | €13,135 | €14,034 | +€899 | +6.8% |
| Plant, machinery and equipment | 23 | €297 | €3,653 | +€3,356 | +1,131% |
| Furniture and vehicles | 24 | €12,838 | €10,381 | -€2,457 | -19.1% |
| Financial fixed assets | 28 | €344 | €344 | = | 0.0% |
| Current assets | 29/58 | €865,609 | €973,022 | +€107,413 | +12.4% |
| Amounts receivable after more than one year | 29 | €598,500 | €513,500 | -€85,000 | -14.2% |
| Other amounts receivable | 291 | €598,500 | €513,500 | -€85,000 | -14.2% |
| Amounts receivable within one year | 40/41 | - | €88,440 | +€88,440 | |
| Trade receivables | 40 | - | €44 | +€44 | |
| Other amounts receivable | 41 | - | €88,396 | +€88,396 | |
| Cash at bank and in hand | 54/58 | €144,457 | €207,082 | +€62,625 | +43.4% |
| Deferred charges and accrued income | 490/1 | €122,652 | €164,000 | +€41,349 | +33.7% |
| Total equity and liabilities | 10/49 | €879,088 | €987,401 | +€108,313 | +12.3% |
| Equity | 10/15 | €720,691 | €942,519 | +€221,827 | +30.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €708,291 | €930,119 | +€221,827 | +31.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €706,431 | €928,259 | +€221,827 | +31.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €158,397 | €44,882 | -€113,515 | -71.7% |
| Amounts payable within one year | 42/48 | €158,397 | €44,882 | -€113,515 | -71.7% |
| Trade debts | 44 | €464 | €0 | -€464 | -100% |
| Suppliers | 440/4 | €464 | €0 | -€464 | -100% |
| Taxes, remuneration and social security | 45 | €44,882 | €44,882 | = | 0.0% |
| Taxes | 450/3 | €44,882 | €44,882 | = | 0.0% |
| Other amounts payable | 47/48 | €113,050 | €0 | -€113,050 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,423 | €4,609 | +€186 | +4.2% |
| Other operating charges | 640/8 | €496 | €3,615 | +€3,119 | +628% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €250,144 | €306,638 | +€56,494 | +22.6% |
| Operating profit (loss) | 9901 | €245,225 | €298,414 | +€53,189 | +21.7% |
| Financial income | 75/76B | €12,971 | €20,700 | +€7,729 | +59.6% |
| Recurring financial income | 75 | €12,971 | €20,700 | +€7,729 | +59.6% |
| Financial charges | 65/66B | €98 | €76 | -€23 | -23.1% |
| Recurring financial charges | 65 | €98 | €76 | -€23 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €258,098 | €319,039 | +€60,941 | +23.6% |
| Income taxes | 67/77 | €78,632 | €97,212 | +€18,579 | +23.6% |
| Profit (loss) for the period | 9904 | €179,466 | €221,827 | +€42,362 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €179,466 | €221,827 | +€42,362 | +23.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.