Dr. Sofie Decamps, huisarts: 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. Sofie Decamps, huisarts
Largest movements
- Deferred charges and accrued income -€34,689
down €34,689 (-29.7%), from €116,972 to €82,283
- Cash -€15,329
down €15,329 (-35.5%), from €43,238 to €27,909
mainly Contributions, distributions and other (-€223,920) and Receivables within one year (-€13,190)
- Receivables within one year +€13,190
new in 2025: €13,190
- Profit (loss) carried forward -€142,094
down €142,094 (-100%), from €142,094 to €0
- Other debts +€114,068
up €114,068 (+1,554%), from €7,340 to €121,408
- Tax, wage and social debts -€8,042
down €8,042 (-100%), from €8,042 to €0
- Gross operating margin -€35,472
down €35,472 (-24.9%), from €142,460 to €106,988
- Taxes -€9,148
down €9,148 (-29.4%), from €31,147 to €21,998
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 | €167,604 | €131,568 | -€36,037 | -21.5% |
| Fixed assets | 21/28 | €7,395 | €8,185 | +€790 | +10.7% |
| Tangible fixed assets | 22/27 | €7,245 | €8,035 | +€790 | +10.9% |
| Plant, machinery and equipment | 23 | €1,106 | €807 | -€300 | -27.1% |
| Furniture and vehicles | 24 | €6,139 | €7,229 | +€1,090 | +17.8% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €160,209 | €123,382 | -€36,827 | -23.0% |
| Amounts receivable within one year | 40/41 | - | €13,190 | +€13,190 | |
| Other amounts receivable | 41 | - | €13,190 | +€13,190 | |
| Cash at bank and in hand | 54/58 | €43,238 | €27,909 | -€15,329 | -35.5% |
| Deferred charges and accrued income | 490/1 | €116,972 | €82,283 | -€34,689 | -29.7% |
| Total equity and liabilities | 10/49 | €167,604 | €131,568 | -€36,037 | -21.5% |
| Equity | 10/15 | €147,094 | €5,000 | -€142,094 | -96.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,094 | €0 | -€142,094 | -100% |
| Amounts payable | 17/49 | €20,510 | €126,568 | +€106,058 | +517% |
| Amounts payable within one year | 42/48 | €20,510 | €126,568 | +€106,058 | +517% |
| Trade debts | 44 | €5,128 | €5,160 | +€32 | +0.6% |
| Suppliers | 440/4 | €5,128 | €5,160 | +€32 | +0.6% |
| Taxes, remuneration and social security | 45 | €8,042 | €0 | -€8,042 | -100% |
| Taxes | 450/3 | €8,042 | €0 | -€8,042 | -100% |
| Other amounts payable | 47/48 | €7,340 | €121,408 | +€114,068 | +1,554% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,627 | €2,918 | +€291 | +11.1% |
| Other operating charges | 640/8 | €717 | €735 | +€18 | +2.6% |
| Gross operating margin | 9900 | €142,460 | €106,988 | -€35,472 | -24.9% |
| Operating profit (loss) | 9901 | €139,116 | €103,335 | -€35,781 | -25.7% |
| Financial income | 75/76B | €348 | €629 | +€281 | +80.6% |
| Recurring financial income | 75 | €348 | €629 | +€281 | +80.6% |
| Financial charges | 65/66B | €140 | €140 | -€0 | -0.1% |
| Recurring financial charges | 65 | €140 | €140 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €139,324 | €103,824 | -€35,500 | -25.5% |
| Income taxes | 67/77 | €31,147 | €21,998 | -€9,148 | -29.4% |
| Profit (loss) for the period | 9904 | €108,178 | €81,826 | -€26,352 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €108,178 | €81,826 | -€26,352 | -24.4% |
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 29 October 2026 via checked.be.