Dr. Dockx Sofie: what changed
Two fiscal 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. Dockx Sofie
Largest movements
- Cash +€199,969
up €199,969 (+271.1%), from €73,773 to €273,741
mainly Net result for the year (+€139,672) and Deferred charges and accrued income (+€40,643)
- Deferred charges and accrued income -€40,643
down €40,643 (-66.4%), from €61,203 to €20,560
- Receivables within one year +€18,470
up €18,470 (+1154.3%), from €1,600 to €20,070
of which Other amounts receivable: +€20,070
- Current investments -€15,103
down €15,103 (-12.1%), from €125,235 to €110,133
- Reserves +€139,672
up €139,672 (+27.4%), from €508,830 to €648,503
- Accrued charges and deferred income +€18,034
new in 2025: €18,034
- Tax, wage and social debts +€9,003
up €9,003 (+78.1%), from €11,524 to €20,527
- Gross operating margin +€26,528
up €26,528 (+15.0%), from €176,964 to €203,492
- Provisions +€10,294
new in 2025: €10,294
- Taxes +€9,414
up €9,414 (+18.2%), from €51,624 to €61,038
- Depreciation -€7,492
no longer reported in 2025 (was €7,492)
- Financial income +€5,615
up €5,615 (+150.6%), from €3,728 to €9,343
of which Financial income: +€2,869
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.
Cash bridge derived
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 | €551,840 | €714,432 | +€162,593 | +29.5% |
| Fixed assets | 21/28 | €50,029 | €49,929 | -€100 | -0.2% |
| Tangible fixed assets | 22/27 | €50,029 | €49,929 | -€100 | -0.2% |
| Land and buildings | 22 | €13,372 | €10,370 | -€3,001 | -22.4% |
| Plant, machinery and equipment | 23 | €33,343 | €26,853 | -€6,491 | -19.5% |
| Furniture and vehicles | 24 | €3,314 | €12,706 | +€9,392 | +283.4% |
| Current assets | 29/58 | €501,811 | €664,503 | +€162,693 | +32.4% |
| Amounts receivable after more than one year | 29 | €240,000 | €240,000 | = | 0.0% |
| Other amounts receivable | 291 | €240,000 | €240,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,600 | €20,070 | +€18,470 | +1154.3% |
| Trade receivables | 40 | €1,600 | - | -€1,600 | |
| Other amounts receivable | 41 | - | €20,070 | +€20,070 | |
| Current investments | 50/53 | €125,235 | €110,133 | -€15,103 | -12.1% |
| Cash at bank and in hand | 54/58 | €73,773 | €273,741 | +€199,969 | +271.1% |
| Deferred charges and accrued income | 490/1 | €61,203 | €20,560 | -€40,643 | -66.4% |
| Total equity and liabilities | 10/49 | €551,840 | €714,432 | +€162,593 | +29.5% |
| Equity | 10/15 | €527,430 | €667,103 | +€139,672 | +26.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €508,830 | €648,503 | +€139,672 | +27.4% |
| Distributable reserves | 133 | €508,830 | €648,503 | +€139,672 | +27.4% |
| Amounts payable | 17/49 | €24,409 | €47,330 | +€22,920 | +93.9% |
| Amounts payable within one year | 42/48 | €24,409 | €29,296 | +€4,886 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €5,346 | - | -€5,346 | |
| Financial debts | 43 | €466 | €289 | -€176 | -37.9% |
| Credit institutions | 430/8 | €466 | €289 | -€176 | -37.9% |
| Trade debts | 44 | €7,074 | €8,480 | +€1,406 | +19.9% |
| Suppliers | 440/4 | €7,074 | €8,480 | +€1,406 | +19.9% |
| Taxes, remuneration and social security | 45 | €11,524 | €20,527 | +€9,003 | +78.1% |
| Taxes | 450/3 | €11,524 | €20,527 | +€9,003 | +78.1% |
| Accrued charges and deferred income | 492/3 | - | €18,034 | +€18,034 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,492 | - | -€7,492 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €10,294 | +€10,294 | |
| Other operating charges | 640/8 | €577 | €999 | +€421 | +73.0% |
| Gross operating margin | 9900 | €176,964 | €203,492 | +€26,528 | +15.0% |
| Operating profit (loss) | 9901 | €168,895 | €192,199 | +€23,304 | +13.8% |
| Financial income | 75/76B | €3,728 | €9,343 | +€5,615 | +150.6% |
| Recurring financial income | 75 | €3,728 | €6,597 | +€2,869 | +77.0% |
| Non-recurring financial income | 76B | - | €2,746 | +€2,746 | |
| Financial charges | 65/66B | €1,262 | €831 | -€430 | -34.1% |
| Recurring financial charges | 65 | €1,262 | €831 | -€430 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €171,362 | €200,711 | +€29,349 | +17.1% |
| Income taxes | 67/77 | €51,624 | €61,038 | +€9,414 | +18.2% |
| Profit (loss) for the period | 9904 | €119,737 | €139,672 | +€19,935 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €119,737 | €139,672 | +€19,935 | +16.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.