Dr. Dedeurwaerdere 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.
Dr. Dedeurwaerdere Sofie
Largest movements
- Receivables within one year +€69,492
new in 2025: €69,492
- Current investments +€60,000
new in 2025: €60,000
- Cash -€34,924
down €34,924 (-11.1%), from €314,850 to €279,926
mainly Receivables within one year (-€69,492) and Current investments (-€60,000)
- Tangible fixed assets +€7,180
up €7,180 (+36.7%), from €19,588 to €26,768
of which Other tangible fixed assets: +€5,449
- Deferred charges and accrued income -€6,145
down €6,145 (-26.8%), from €22,966 to €16,822
- Reserves +€104,865
up €104,865 (+32.4%), from €324,089 to €428,955
- Other debts -€10,367
no longer reported in 2025 (was €10,367)
- Tax, wage and social debts -€7,355
down €7,355 (-83.1%), from €8,855 to €1,500
of which Taxes: -€7,355
- Trade debts +€5,962
up €5,962 (+1,131%), from €527 to €6,489
- Gross operating margin +€12,469
up €12,469 (+8.8%), from €141,407 to €153,876
- Taxes +€2,239
up €2,239 (+5.3%), from €42,378 to €44,617
- Financial income +€1,908
up €1,908 (+95.2%), from €2,004 to €3,912
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 | €357,405 | €453,008 | +€95,603 | +26.7% |
| Fixed assets | 21/28 | €19,588 | €26,768 | +€7,180 | +36.7% |
| Tangible fixed assets | 22/27 | €19,588 | €26,768 | +€7,180 | +36.7% |
| Plant, machinery and equipment | 23 | €1,240 | €727 | -€513 | -41.4% |
| Furniture and vehicles | 24 | €4,830 | €7,074 | +€2,244 | +46.4% |
| Other tangible fixed assets | 26 | €13,518 | €18,967 | +€5,449 | +40.3% |
| Current assets | 29/58 | €337,817 | €426,240 | +€88,423 | +26.2% |
| Amounts receivable within one year | 40/41 | - | €69,492 | +€69,492 | |
| Other amounts receivable | 41 | - | €69,492 | +€69,492 | |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €314,850 | €279,926 | -€34,924 | -11.1% |
| Deferred charges and accrued income | 490/1 | €22,966 | €16,822 | -€6,145 | -26.8% |
| Total equity and liabilities | 10/49 | €357,405 | €453,008 | +€95,603 | +26.7% |
| Equity | 10/15 | €330,289 | €435,155 | +€104,865 | +31.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €324,089 | €428,955 | +€104,865 | +32.4% |
| Distributable reserves | 133 | €324,089 | €428,955 | +€104,865 | +32.4% |
| Amounts payable | 17/49 | €27,116 | €17,854 | -€9,262 | -34.2% |
| Amounts payable within one year | 42/48 | €19,749 | €7,989 | -€11,760 | -59.5% |
| Trade debts | 44 | €527 | €6,489 | +€5,962 | +1,131% |
| Suppliers | 440/4 | €527 | €6,489 | +€5,962 | +1,131% |
| Taxes, remuneration and social security | 45 | €8,855 | €1,500 | -€7,355 | -83.1% |
| Taxes | 450/3 | €7,355 | - | -€7,355 | |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €10,367 | - | -€10,367 | |
| Accrued charges and deferred income | 492/3 | €7,366 | €9,864 | +€2,498 | +33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,045 | €5,802 | -€243 | -4.0% |
| Other operating charges | 640/8 | €1,163 | €1,599 | +€437 | +37.6% |
| Gross operating margin | 9900 | €141,407 | €153,876 | +€12,469 | +8.8% |
| Operating profit (loss) | 9901 | €134,199 | €146,474 | +€12,275 | +9.1% |
| Financial income | 75/76B | €2,004 | €3,912 | +€1,908 | +95.2% |
| Recurring financial income | 75 | €2,004 | €3,912 | +€1,908 | +95.2% |
| Financial charges | 65/66B | €775 | €904 | +€129 | +16.6% |
| Recurring financial charges | 65 | €775 | €904 | +€129 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €135,428 | €149,482 | +€14,054 | +10.4% |
| Income taxes | 67/77 | €42,378 | €44,617 | +€2,239 | +5.3% |
| Profit (loss) for the period | 9904 | €93,050 | €104,865 | +€11,815 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €93,050 | €104,865 | +€11,815 | +12.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.