Dr. Sappho Walravens: what changed
What changed
Dr. Sappho Walravens
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€79,706
2024 · €71,309+€8,397
Equity
€87,575
2024 · €77,870+€9,706
Cash
€69,083
2024 · €68,446+€638
Balance sheet total
€93,264
2024 · €85,734+€7,530
Largest movements
Assets
- Deferred charges and accrued income +€8,166
up €8,166 (+55.0%), from €14,845 to €23,010
- Tangible fixed assets -€1,274
down €1,274 (-52.1%), from €2,444 to €1,170
Equity and liabilities
- Profit (loss) carried forward +€9,706
up €9,706 (+13.5%), from €71,870 to €81,575
- Tax, wage and social debts -€2,508
down €2,508 (-58.2%), from €4,309 to €1,802
Income statement
- Gross operating margin +€10,152
up €10,152 (+10.7%), from €94,841 to €104,993
- Taxes +€2,302
up €2,302 (+12.5%), from €18,422 to €20,724
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.
Result 2024
€71,309
Gross operating margin
+€10,152
Depreciation
+€37
Other operating charges
-€12
Financial charges
+€522
Taxes
-€2,302
Result 2025
€79,706
raises the resultlowers the result
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.
From operations
+€70,638
Investment
€0
Financing
-€70,000
Cash 2024
€68,446
From operations (derived)
+€70,638
Net result for the year
+€79,706
Depreciation
+€1,274
Deferred charges and accrued income
-€8,166
Trade debts
+€331
Tax, wage and social debts
-€2,508
Financing
-€70,000
Contributions, distributions and other
-€70,000
Cash 2025
€69,083
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,734 | €93,264 | +€7,530 | +8.8% |
| Fixed assets | 21/28 | €2,444 | €1,170 | -€1,274 | -52.1% |
| Tangible fixed assets | 22/27 | €2,444 | €1,170 | -€1,274 | -52.1% |
| Furniture and vehicles | 24 | €2,444 | €1,170 | -€1,274 | -52.1% |
| Current assets | 29/58 | €83,291 | €92,094 | +€8,803 | +10.6% |
| Cash at bank and in hand | 54/58 | €68,446 | €69,083 | +€638 | +0.9% |
| Deferred charges and accrued income | 490/1 | €14,845 | €23,010 | +€8,166 | +55.0% |
| Total equity and liabilities | 10/49 | €85,734 | €93,264 | +€7,530 | +8.8% |
| Equity | 10/15 | €77,870 | €87,575 | +€9,706 | +12.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,870 | €81,575 | +€9,706 | +13.5% |
| Amounts payable | 17/49 | €7,864 | €5,688 | -€2,176 | -27.7% |
| Amounts payable within one year | 42/48 | €7,864 | €5,688 | -€2,176 | -27.7% |
| Trade debts | 44 | €980 | €1,311 | +€331 | +33.8% |
| Suppliers | 440/4 | €980 | €1,311 | +€331 | +33.8% |
| Taxes, remuneration and social security | 45 | €4,309 | €1,802 | -€2,508 | -58.2% |
| Taxes | 450/3 | €4,309 | €1,802 | -€2,508 | -58.2% |
| Other amounts payable | 47/48 | €2,575 | €2,575 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,311 | €1,274 | -€37 | -2.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €94,841 | €104,993 | +€10,152 | +10.7% |
| Operating profit (loss) | 9901 | €93,143 | €103,319 | +€10,176 | +10.9% |
| Financial charges | 65/66B | €3,412 | €2,889 | -€522 | -15.3% |
| Recurring financial charges | 65 | €3,412 | €2,889 | -€522 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €89,731 | €100,430 | +€10,699 | +11.9% |
| Income taxes | 67/77 | €18,422 | €20,724 | +€2,302 | +12.5% |
| Profit (loss) for the period | 9904 | €71,309 | €79,706 | +€8,397 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €71,309 | €79,706 | +€8,397 | +11.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.