Dr. Baré Sophie: what changed
Dr. Baré Sophie
Largest movements
- Receivables within one year -€32,363
down €32,363 (-45.7%), from €70,849 to €38,485
of which Other amounts receivable: -€34,815
- Cash +€18,192
up €18,192 (+76.5%), from €23,787 to €41,980
mainly Net result for the year (+€79,411) and Receivables within one year (+€32,363)
- Tangible fixed assets -€14,112
down €14,112 (-4.7%), from €298,344 to €284,232
of which Land and buildings: -€11,767
- Debts after one year -€19,338
down €19,338 (-10.4%), from €186,790 to €167,453
- Reserves -€10,089
down €10,089 (-12.6%), from €79,781 to €69,692
of which Distributable reserves: -€10,089
- Current portion of long-term debt -€6,094
down €6,094 (-24.0%), from €25,432 to €19,338
- Gross operating margin -€17,491
down €17,491 (-12.9%), from €135,130 to €117,639
- Depreciation -€3,384
down €3,384 (-19.3%), from €17,496 to €14,112
- Taxes -€2,728
down €2,728 (-11.3%), from €24,055 to €21,328
- Financial income +€1,760
up €1,760 (+167%), from €1,057 to €2,817
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €399,890 | €367,801 | -€32,089 | -8.0% |
| Fixed assets | 21/28 | €298,344 | €284,232 | -€14,112 | -4.7% |
| Tangible fixed assets | 22/27 | €298,344 | €284,232 | -€14,112 | -4.7% |
| Land and buildings | 22 | €289,138 | €277,371 | -€11,767 | -4.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,995 | €6,861 | +€4,865 | +244% |
| Leasing and similar rights | 25 | €7,210 | €0 | -€7,210 | -100% |
| Current assets | 29/58 | €101,546 | €83,569 | -€17,978 | -17.7% |
| Amounts receivable within one year | 40/41 | €70,849 | €38,485 | -€32,363 | -45.7% |
| Trade receivables | 40 | €189 | €2,641 | +€2,452 | +1,296% |
| Other amounts receivable | 41 | €70,659 | €35,845 | -€34,815 | -49.3% |
| Cash at bank and in hand | 54/58 | €23,787 | €41,980 | +€18,192 | +76.5% |
| Deferred charges and accrued income | 490/1 | €6,910 | €3,103 | -€3,807 | -55.1% |
| Total equity and liabilities | 10/49 | €399,890 | €367,801 | -€32,089 | -8.0% |
| Equity | 10/15 | €98,381 | €88,292 | -€10,089 | -10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,781 | €69,692 | -€10,089 | -12.6% |
| 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 | €77,921 | €67,832 | -€10,089 | -12.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €301,509 | €279,509 | -€22,000 | -7.3% |
| Amounts payable after more than one year | 17 | €186,790 | €167,453 | -€19,338 | -10.4% |
| Financial debts | 170/4 | €186,790 | €167,453 | -€19,338 | -10.4% |
| Amounts payable within one year | 42/48 | €114,719 | €112,056 | -€2,663 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €25,432 | €19,338 | -€6,094 | -24.0% |
| Trade debts | 44 | €1,034 | €1,891 | +€856 | +82.8% |
| Suppliers | 440/4 | €1,034 | €1,891 | +€856 | +82.8% |
| Taxes, remuneration and social security | 45 | €13,238 | €14,753 | +€1,515 | +11.4% |
| Taxes | 450/3 | €13,238 | €14,753 | +€1,515 | +11.4% |
| Other amounts payable | 47/48 | €75,015 | €76,075 | +€1,060 | +1.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,496 | €14,112 | -€3,384 | -19.3% |
| Other operating charges | 640/8 | €2,194 | €1,954 | -€240 | -10.9% |
| Gross operating margin | 9900 | €135,130 | €117,639 | -€17,491 | -12.9% |
| Operating profit (loss) | 9901 | €115,439 | €101,573 | -€13,866 | -12.0% |
| Financial income | 75/76B | €1,057 | €2,817 | +€1,760 | +167% |
| Recurring financial income | 75 | €1,057 | €2,817 | +€1,760 | +167% |
| Financial charges | 65/66B | €4,189 | €3,652 | -€537 | -12.8% |
| Recurring financial charges | 65 | €4,189 | €3,652 | -€537 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €112,308 | €100,739 | -€11,569 | -10.3% |
| Income taxes | 67/77 | €24,055 | €21,328 | -€2,728 | -11.3% |
| Profit (loss) for the period | 9904 | €88,253 | €79,411 | -€8,842 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €88,253 | €79,411 | -€8,842 | -10.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.