Dr. Goeminne 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. Goeminne Sofie
Largest movements
- Cash +€31,439
up €31,439 (+20.3%), from €154,729 to €186,168
mainly Other debts (+€329,022) and Net result for the year (+€326,674)
- Tangible fixed assets +€5,884
up €5,884 (+31.0%), from €18,988 to €24,872
of which Other tangible fixed assets: +€11,766
- Other debts +€329,022
up €329,022 (+2,798%), from €11,758 to €340,780
- Reserves -€299,929
down €299,929 (-100%), from €299,929 to €0
- Tax, wage and social debts +€10,261
up €10,261 (+152%), from €6,740 to €17,000
- Trade debts -€5,041
down €5,041 (-100%), from €5,041 to €0
- Gross operating margin +€37,617
up €37,617 (+9.3%), from €405,279 to €442,896
- Taxes +€7,814
up €7,814 (+8.1%), from €96,228 to €104,042
- Depreciation +€4,651
up €4,651 (+158%), from €2,935 to €7,586
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 | €325,468 | €359,781 | +€34,312 | +10.5% |
| Fixed assets | 21/28 | €18,988 | €24,872 | +€5,884 | +31.0% |
| Tangible fixed assets | 22/27 | €18,988 | €24,872 | +€5,884 | +31.0% |
| Plant, machinery and equipment | 23 | €428 | €108 | -€320 | -74.8% |
| Furniture and vehicles | 24 | €18,560 | €12,998 | -€5,562 | -30.0% |
| Other tangible fixed assets | 26 | - | €11,766 | +€11,766 | |
| Current assets | 29/58 | €306,480 | €334,909 | +€28,429 | +9.3% |
| Amounts receivable within one year | 40/41 | €151,751 | €148,741 | -€3,010 | -2.0% |
| Trade receivables | 40 | €151,584 | €148,741 | -€2,843 | -1.9% |
| Other amounts receivable | 41 | €167 | €0 | -€167 | -100% |
| Cash at bank and in hand | 54/58 | €154,729 | €186,168 | +€31,439 | +20.3% |
| Total equity and liabilities | 10/49 | €325,468 | €359,781 | +€34,312 | +10.5% |
| Equity | 10/15 | €301,929 | €2,000 | -€299,929 | -99.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €299,929 | €0 | -€299,929 | -100% |
| Distributable reserves | 133 | €299,929 | €0 | -€299,929 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,539 | €357,781 | +€334,242 | +1,420% |
| Amounts payable within one year | 42/48 | €23,539 | €357,781 | +€334,242 | +1,420% |
| Trade debts | 44 | €5,041 | €0 | -€5,041 | -100% |
| Suppliers | 440/4 | €5,041 | €0 | -€5,041 | -100% |
| Taxes, remuneration and social security | 45 | €6,740 | €17,000 | +€10,261 | +152% |
| Taxes | 450/3 | €6,740 | €17,000 | +€10,261 | +152% |
| Other amounts payable | 47/48 | €11,758 | €340,780 | +€329,022 | +2,798% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,935 | €7,586 | +€4,651 | +158% |
| Other operating charges | 640/8 | €4,192 | €4,081 | -€110 | -2.6% |
| Gross operating margin | 9900 | €405,279 | €442,896 | +€37,617 | +9.3% |
| Operating profit (loss) | 9901 | €398,152 | €431,229 | +€33,077 | +8.3% |
| Financial income | 75/76B | €167 | €468 | +€301 | +180% |
| Recurring financial income | 75 | €167 | €468 | +€301 | +180% |
| Financial charges | 65/66B | €2,162 | €980 | -€1,182 | -54.7% |
| Recurring financial charges | 65 | €2,162 | €980 | -€1,182 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €396,158 | €430,717 | +€34,559 | +8.7% |
| Income taxes | 67/77 | €96,228 | €104,042 | +€7,814 | +8.1% |
| Profit (loss) for the period | 9904 | €299,929 | €326,674 | +€26,745 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €299,929 | €326,674 | +€26,745 | +8.9% |
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.