Dokter Sofie Deman: what changed
Two fiscal 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 Sofie Deman
Largest movements
- Current investments +€26,165
up €26,165 (+20.4%), from €128,545 to €154,710
- Tangible fixed assets -€12,364
down €12,364 (-22.2%), from €55,639 to €43,275
- Cash +€8,063
up €8,063 (+101.3%), from €7,961 to €16,024
mainly Net result for the year (+€56,627) and Depreciation (+€12,364)
- Reserves +€35,474
up €35,474 (+24.1%), from €146,993 to €182,468
- Debts after one year -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Other debts +€4,838
up €4,838 (+92.4%), from €5,237 to €10,075
- Gross operating margin +€7,061
up €7,061 (+8.5%), from €83,484 to €90,546
- Depreciation +€7,031
up €7,031 (+131.8%), from €5,333 to €12,364
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.
Cash bridge derived
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 | €193,149 | €215,211 | +€22,062 | +11.4% |
| Fixed assets | 21/28 | €55,639 | €43,275 | -€12,364 | -22.2% |
| Tangible fixed assets | 22/27 | €55,639 | €43,275 | -€12,364 | -22.2% |
| Furniture and vehicles | 24 | €55,639 | €43,275 | -€12,364 | -22.2% |
| Current assets | 29/58 | €137,510 | €171,936 | +€34,427 | +25.0% |
| Current investments | 50/53 | €128,545 | €154,710 | +€26,165 | +20.4% |
| Cash at bank and in hand | 54/58 | €7,961 | €16,024 | +€8,063 | +101.3% |
| Deferred charges and accrued income | 490/1 | €1,004 | €1,203 | +€199 | +19.8% |
| Total equity and liabilities | 10/49 | €193,149 | €215,211 | +€22,062 | +11.4% |
| Equity | 10/15 | €159,393 | €194,868 | +€35,474 | +22.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €146,993 | €182,468 | +€35,474 | +24.1% |
| Distributable reserves | 133 | €146,993 | €182,468 | +€35,474 | +24.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €33,756 | €20,344 | -€13,412 | -39.7% |
| Amounts payable after more than one year | 17 | €20,000 | €0 | -€20,000 | -100.0% |
| Financial debts | 170/4 | €20,000 | €0 | -€20,000 | -100.0% |
| Amounts payable within one year | 42/48 | €13,756 | €20,344 | +€6,588 | +47.9% |
| Trade debts | 44 | €1,862 | €1,755 | -€108 | -5.8% |
| Suppliers | 440/4 | €1,862 | €1,755 | -€108 | -5.8% |
| Taxes, remuneration and social security | 45 | €6,657 | €8,514 | +€1,858 | +27.9% |
| Taxes | 450/3 | €6,657 | €8,514 | +€1,858 | +27.9% |
| Other amounts payable | 47/48 | €5,237 | €10,075 | +€4,838 | +92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,333 | €12,364 | +€7,031 | +131.8% |
| Other operating charges | 640/8 | €1,493 | €940 | -€553 | -37.1% |
| Gross operating margin | 9900 | €83,484 | €90,546 | +€7,061 | +8.5% |
| Operating profit (loss) | 9901 | €76,659 | €77,242 | +€583 | +0.8% |
| Financial income | 75/76B | €1,492 | €1,412 | -€80 | -5.4% |
| Recurring financial income | 75 | €1,492 | €1,412 | -€80 | -5.4% |
| Financial charges | 65/66B | €177 | €169 | -€8 | -4.4% |
| Recurring financial charges | 65 | €177 | €169 | -€8 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €77,974 | €78,485 | +€511 | +0.7% |
| Income taxes | 67/77 | €21,657 | €21,858 | +€201 | +0.9% |
| Profit (loss) for the period | 9904 | €56,317 | €56,627 | +€310 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,317 | €56,627 | +€310 | +0.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.