Dr. Hintjens 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. Hintjens Sofie
Largest movements
- Cash +€81,590
up €81,590 (+34.6%), from €236,031 to €317,621
mainly Net result for the year (+€144,111) and Tax, wage and social debts (+€5,743)
- Current investments +€60,000
up €60,000 (+1,200%), from €5,000 to €65,000
- Tangible fixed assets +€12,382
up €12,382 (+442%), from €2,801 to €15,183
of which Furniture and vehicles: +€10,063
- Deferred charges and accrued income -€5,096
down €5,096 (-18.5%), from €27,537 to €22,441
- Reserves +€144,111
up €144,111 (+62.2%), from €231,587 to €375,698
- Tax, wage and social debts +€5,743
up €5,743 (+15.6%), from €36,722 to €42,465
- Gross operating margin +€24,675
up €24,675 (+14.9%), from €165,895 to €190,570
- Taxes +€5,743
up €5,743 (+15.6%), from €36,722 to €42,465
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 | €272,128 | €422,237 | +€150,110 | +55.2% |
| Fixed assets | 21/28 | €2,801 | €15,183 | +€12,382 | +442% |
| Tangible fixed assets | 22/27 | €2,801 | €15,183 | +€12,382 | +442% |
| Plant, machinery and equipment | 23 | €1,588 | €196 | -€1,391 | -87.6% |
| Furniture and vehicles | 24 | €1,214 | €11,276 | +€10,063 | +829% |
| Other tangible fixed assets | 26 | - | €3,710 | +€3,710 | |
| Current assets | 29/58 | €269,326 | €407,054 | +€137,728 | +51.1% |
| Amounts receivable within one year | 40/41 | €759 | €1,993 | +€1,234 | +163% |
| Other amounts receivable | 41 | €759 | €1,993 | +€1,234 | +163% |
| Current investments | 50/53 | €5,000 | €65,000 | +€60,000 | +1,200% |
| Cash at bank and in hand | 54/58 | €236,031 | €317,621 | +€81,590 | +34.6% |
| Deferred charges and accrued income | 490/1 | €27,537 | €22,441 | -€5,096 | -18.5% |
| Total equity and liabilities | 10/49 | €272,128 | €422,237 | +€150,110 | +55.2% |
| Equity | 10/15 | €234,587 | €378,698 | +€144,111 | +61.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €231,587 | €375,698 | +€144,111 | +62.2% |
| Distributable reserves | 133 | €231,587 | €375,698 | +€144,111 | +62.2% |
| Amounts payable | 17/49 | €37,540 | €43,539 | +€5,998 | +16.0% |
| Amounts payable within one year | 42/48 | €37,540 | €43,539 | +€5,998 | +16.0% |
| Trade debts | 44 | €819 | €1,074 | +€255 | +31.2% |
| Suppliers | 440/4 | €819 | €1,074 | +€255 | +31.2% |
| Taxes, remuneration and social security | 45 | €36,722 | €42,465 | +€5,743 | +15.6% |
| Taxes | 450/3 | €36,722 | €42,465 | +€5,743 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,637 | €3,328 | +€1,691 | +103% |
| Other operating charges | 640/8 | €346 | €631 | +€285 | +82.4% |
| Gross operating margin | 9900 | €165,895 | €190,570 | +€24,675 | +14.9% |
| Operating profit (loss) | 9901 | €163,912 | €186,611 | +€22,698 | +13.8% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €39 | €44 | +€4 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€4 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €163,873 | €186,576 | +€22,703 | +13.9% |
| Income taxes | 67/77 | €36,722 | €42,465 | +€5,743 | +15.6% |
| Profit (loss) for the period | 9904 | €127,151 | €144,111 | +€16,960 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €127,151 | €144,111 | +€16,960 | +13.3% |
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 18 October 2026 via checked.be.