Dokter Sofie Portier: 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 Sofie Portier
Largest movements
- Cash +€103,905
up €103,905 (+102%), from €101,588 to €205,493
mainly Net result for the year (+€118,205) and Depreciation (+€12,617)
- Tangible fixed assets -€11,498
down €11,498 (-24.5%), from €46,902 to €35,404
of which Furniture and vehicles: -€12,374
- Deferred charges and accrued income +€6,633
up €6,633 (+206%), from €3,216 to €9,848
- Profit (loss) carried forward +€118,205
up €118,205 (+118%), from €100,575 to €218,780
- Other debts -€10,052
down €10,052 (-16.7%), from €60,344 to €50,292
- Tax, wage and social debts -€9,281
no longer reported in 2025 (was €9,281)
- Trade debts +€7,584
new in 2025: €7,584
- Debts after one year -€6,033
down €6,033 (-33.9%), from €17,782 to €11,749
- Gross operating margin +€29,104
up €29,104 (+21.8%), from €133,544 to €162,648
- Taxes +€11,756
up €11,756 (+54.0%), from €21,757 to €33,514
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 | €301,790 | €402,531 | +€100,741 | +33.4% |
| Fixed assets | 21/28 | €46,902 | €35,404 | -€11,498 | -24.5% |
| Tangible fixed assets | 22/27 | €46,902 | €35,404 | -€11,498 | -24.5% |
| Plant, machinery and equipment | 23 | €110 | €1,098 | +€988 | +900% |
| Furniture and vehicles | 24 | €45,905 | €33,531 | -€12,374 | -27.0% |
| Other tangible fixed assets | 26 | €887 | €775 | -€112 | -12.6% |
| Current assets | 29/58 | €254,888 | €367,128 | +€112,239 | +44.0% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €85 | €1,786 | +€1,702 | +2,014% |
| Trade receivables | 40 | - | €1,215 | +€1,215 | |
| Other amounts receivable | 41 | €85 | €572 | +€487 | +577% |
| Cash at bank and in hand | 54/58 | €101,588 | €205,493 | +€103,905 | +102% |
| Deferred charges and accrued income | 490/1 | €3,216 | €9,848 | +€6,633 | +206% |
| Total equity and liabilities | 10/49 | €301,790 | €402,531 | +€100,741 | +33.4% |
| Equity | 10/15 | €208,575 | €326,780 | +€118,205 | +56.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €105,000 | €105,000 | = | 0.0% |
| Distributable reserves | 133 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,575 | €218,780 | +€118,205 | +118% |
| Amounts payable | 17/49 | €93,215 | €75,751 | -€17,464 | -18.7% |
| Amounts payable after more than one year | 17 | €17,782 | €11,749 | -€6,033 | -33.9% |
| Financial debts | 170/4 | €17,782 | €11,749 | -€6,033 | -33.9% |
| Amounts payable within one year | 42/48 | €75,434 | €64,002 | -€11,431 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €5,781 | €6,033 | +€251 | +4.3% |
| Financial debts | 43 | €27 | €93 | +€66 | +239% |
| Credit institutions | 430/8 | €27 | €93 | +€66 | +239% |
| Trade debts | 44 | - | €7,584 | +€7,584 | |
| Suppliers | 440/4 | - | €7,584 | +€7,584 | |
| Taxes, remuneration and social security | 45 | €9,281 | - | -€9,281 | |
| Taxes | 450/3 | €9,281 | - | -€9,281 | |
| Other amounts payable | 47/48 | €60,344 | €50,292 | -€10,052 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,569 | €12,617 | +€48 | +0.4% |
| Other operating charges | 640/8 | €730 | €748 | +€18 | +2.4% |
| Gross operating margin | 9900 | €133,544 | €162,648 | +€29,104 | +21.8% |
| Operating profit (loss) | 9901 | €120,244 | €149,282 | +€29,038 | +24.1% |
| Financial income | 75/76B | €3,947 | €3,947 | = | 0.0% |
| Recurring financial income | 75 | €3,947 | €3,947 | = | 0.0% |
| Financial charges | 65/66B | €1,858 | €1,510 | -€348 | -18.7% |
| Recurring financial charges | 65 | €1,858 | €1,510 | -€348 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €122,333 | €151,719 | +€29,386 | +24.0% |
| Income taxes | 67/77 | €21,757 | €33,514 | +€11,756 | +54.0% |
| Profit (loss) for the period | 9904 | €100,575 | €118,205 | +€17,630 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €100,575 | €118,205 | +€17,630 | +17.5% |
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 22 October 2026 via checked.be.