Dokter Zervas Sofia: 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 Zervas Sofia
Largest movements
- Cash -€23,207
down €23,207 (-22.7%), from €102,115 to €78,908
mainly Contributions, distributions and other (-€70,588) and Receivables within one year (-€17,041)
- Receivables within one year +€17,041
up €17,041 (+44.2%), from €38,545 to €55,587
of which Trade receivables: +€10,231
- Other debts +€61,024
up €61,024 (+255%), from €23,958 to €84,982
- Profit (loss) carried forward -€60,622
down €60,622 (-66.2%), from €91,615 to €30,994
- Accrued charges and deferred income -€8,857
down €8,857 (-59.6%), from €14,857 to €6,000
- Financial charges -€8,743
down €8,743 (-82.4%), from €10,615 to €1,872
of which Non-recurring financial charges: -€9,398
- Gross operating margin +€7,889
up €7,889 (+91.0%), from €8,665 to €16,554
- Taxes +€3,062
up €3,062 (+2,392%), from €128 to €3,190
- Other operating charges +€352
up €352 (+58.9%), from €597 to €949
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 | €142,666 | €135,748 | -€6,918 | -4.8% |
| Fixed assets | 21/28 | €835 | €73 | -€763 | -91.3% |
| Tangible fixed assets | 22/27 | €835 | €73 | -€763 | -91.3% |
| Furniture and vehicles | 24 | €835 | €73 | -€763 | -91.3% |
| Current assets | 29/58 | €141,831 | €135,675 | -€6,155 | -4.3% |
| Amounts receivable within one year | 40/41 | €38,545 | €55,587 | +€17,041 | +44.2% |
| Trade receivables | 40 | €28,673 | €38,905 | +€10,231 | +35.7% |
| Other amounts receivable | 41 | €9,872 | €16,682 | +€6,810 | +69.0% |
| Cash at bank and in hand | 54/58 | €102,115 | €78,908 | -€23,207 | -22.7% |
| Deferred charges and accrued income | 490/1 | €1,171 | €1,181 | +€10 | +0.9% |
| Total equity and liabilities | 10/49 | €142,666 | €135,748 | -€6,918 | -4.8% |
| Equity | 10/15 | €101,615 | €40,994 | -€60,622 | -59.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,615 | €30,994 | -€60,622 | -66.2% |
| Amounts payable | 17/49 | €41,051 | €94,754 | +€53,704 | +131% |
| Amounts payable within one year | 42/48 | €26,194 | €88,754 | +€62,561 | +239% |
| Trade debts | 44 | €419 | €1,765 | +€1,346 | +321% |
| Suppliers | 440/4 | €419 | €1,765 | +€1,346 | +321% |
| Taxes, remuneration and social security | 45 | €1,817 | €2,007 | +€191 | +10.5% |
| Taxes | 450/3 | €1,817 | €2,007 | +€191 | +10.5% |
| Other amounts payable | 47/48 | €23,958 | €84,982 | +€61,024 | +255% |
| Accrued charges and deferred income | 492/3 | €14,857 | €6,000 | -€8,857 | -59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €918 | €763 | -€155 | -16.9% |
| Other operating charges | 640/8 | €597 | €949 | +€352 | +58.9% |
| Gross operating margin | 9900 | €8,665 | €16,554 | +€7,889 | +91.0% |
| Operating profit (loss) | 9901 | €7,150 | €14,842 | +€7,692 | +108% |
| Financial income | 75/76B | €112 | €186 | +€74 | +65.9% |
| Recurring financial income | 75 | €112 | €186 | +€74 | +65.9% |
| Financial charges | 65/66B | €10,615 | €1,872 | -€8,743 | -82.4% |
| Recurring financial charges | 65 | €1,217 | €1,872 | +€655 | +53.8% |
| Non-recurring financial charges | 66B | €9,398 | - | -€9,398 | |
| Profit (loss) for the period before taxes | 9903 | -€3,353 | €13,157 | +€16,509 | |
| Income taxes | 67/77 | €128 | €3,190 | +€3,062 | +2,392% |
| Profit (loss) for the period | 9904 | -€3,481 | €9,967 | +€13,447 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,481 | €9,967 | +€13,447 |
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 14 October 2026 via checked.be.