Dokter Vancanneyt Sofie: 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.
What changed
Dokter Vancanneyt Sofie
NACE 86.210, General medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€85,697
2024 · €75,068+€10,629
Equity
€561,891
2024 · €556,061+€5,831
Cash
€131,560
2024 · €123,964+€7,596
Balance sheet total
€851,629
2024 · €859,635-€8,006
Largest movements
Assets
- Current investments -€21,244
down €21,244 (-6.2%), from €342,541 to €321,297
Equity and liabilities
- Debts after one year -€19,120
down €19,120 (-8.1%), from €237,360 to €218,240
Income statement
- Gross operating margin +€16,016
up €16,016 (+10.8%), from €148,011 to €164,028
- Other operating charges +€2,032
up €2,032 (+41.8%), from €4,861 to €6,893
- Taxes +€1,687
up €1,687 (+4.5%), from €37,540 to €39,227
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.
Result 2024
€75,068
Gross operating margin
+€16,016
Depreciation
-€1,547
Other operating charges
-€2,032
Financial income
-€525
Financial charges
+€403
Taxes
-€1,687
Result 2025
€85,697
raises the resultlowers the result
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.
From operations
+€109,158
Investment
-€2,913
Financing
-€98,648
Cash 2024
€123,964
From operations (derived)
+€109,158
Net result for the year
+€85,697
Depreciation
+€28,021
Stocks and contracts
-€5,260
Receivables within one year
-€4,850
Deferred charges and accrued income
+€605
Trade debts
+€3,718
Smaller working-capital items
+€59
Accrued charges and deferred income
+€1,168
Investment (derived)
-€2,913
Investment in fixed assets (net)
-€24,158
Current investments
+€21,244
Financing
-€98,648
Debts after one year
-€19,120
Current portion of long-term debt
+€339
Contributions, distributions and other
-€79,866
Cash 2025
€131,560
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €859,635 | €851,629 | -€8,006 | -0.9% |
| Fixed assets | 21/28 | €305,384 | €301,520 | -€3,863 | -1.3% |
| Tangible fixed assets | 22/27 | €305,384 | €301,520 | -€3,863 | -1.3% |
| Land and buildings | 22 | €249,882 | €260,538 | +€10,656 | +4.3% |
| Plant, machinery and equipment | 23 | €4,020 | €3,092 | -€928 | -23.1% |
| Furniture and vehicles | 24 | €51,482 | €37,890 | -€13,592 | -26.4% |
| Current assets | 29/58 | €554,252 | €550,109 | -€4,143 | -0.7% |
| Stocks and contracts in progress | 3 | - | €5,260 | +€5,260 | |
| Stocks | 30/36 | - | €5,260 | +€5,260 | |
| Amounts receivable within one year | 40/41 | €86,284 | €91,134 | +€4,850 | +5.6% |
| Trade receivables | 40 | €66,970 | €70,483 | +€3,512 | +5.2% |
| Other amounts receivable | 41 | €19,314 | €20,652 | +€1,338 | +6.9% |
| Current investments | 50/53 | €342,541 | €321,297 | -€21,244 | -6.2% |
| Cash at bank and in hand | 54/58 | €123,964 | €131,560 | +€7,596 | +6.1% |
| Deferred charges and accrued income | 490/1 | €1,462 | €857 | -€605 | -41.4% |
| Total equity and liabilities | 10/49 | €859,635 | €851,629 | -€8,006 | -0.9% |
| Equity | 10/15 | €556,061 | €561,891 | +€5,831 | +1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €543,661 | €549,491 | +€5,831 | +1.1% |
| Distributable reserves | 133 | €543,661 | €549,491 | +€5,831 | +1.1% |
| Amounts payable | 17/49 | €303,574 | €289,737 | -€13,837 | -4.6% |
| Amounts payable after more than one year | 17 | €237,360 | €218,240 | -€19,120 | -8.1% |
| Financial debts | 170/4 | €237,360 | €218,240 | -€19,120 | -8.1% |
| Amounts payable within one year | 42/48 | €64,272 | €68,387 | +€4,116 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €18,782 | €19,120 | +€339 | +1.8% |
| Trade debts | 44 | €6,915 | €10,633 | +€3,718 | +53.8% |
| Suppliers | 440/4 | €6,915 | €10,633 | +€3,718 | +53.8% |
| Taxes, remuneration and social security | 45 | €820 | €757 | -€63 | -7.6% |
| Taxes | 450/3 | €820 | €757 | -€63 | -7.6% |
| Other amounts payable | 47/48 | €37,756 | €37,877 | +€121 | +0.3% |
| Accrued charges and deferred income | 492/3 | €1,942 | €3,110 | +€1,168 | +60.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,474 | €28,021 | +€1,547 | +5.8% |
| Other operating charges | 640/8 | €4,861 | €6,893 | +€2,032 | +41.8% |
| Gross operating margin | 9900 | €148,011 | €164,028 | +€16,016 | +10.8% |
| Operating profit (loss) | 9901 | €116,676 | €129,114 | +€12,438 | +10.7% |
| Financial income | 75/76B | €4,338 | €3,813 | -€525 | -12.1% |
| Recurring financial income | 75 | €4,338 | €3,813 | -€525 | -12.1% |
| Financial charges | 65/66B | €8,405 | €8,003 | -€403 | -4.8% |
| Recurring financial charges | 65 | €8,405 | €8,003 | -€403 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €112,608 | €124,924 | +€12,315 | +10.9% |
| Income taxes | 67/77 | €37,540 | €39,227 | +€1,687 | +4.5% |
| Profit (loss) for the period | 9904 | €75,068 | €85,697 | +€10,629 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €75,068 | €85,697 | +€10,629 | +14.2% |
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 18 October 2026 via checked.be.