Dr. Sofie Demoen, 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 Demoen, Huisarts
Largest movements
- Cash -€45,494
down €45,494 (-28.7%), from €158,509 to €113,015
mainly Contributions, distributions and other (-€229,426) and Receivables within one year (-€3,452)
- Receivables within one year +€3,452
up €3,452 (+827%), from €417 to €3,869
of which Trade receivables: +€3,869
- Reserves -€158,359
down €158,359 (-100%), from €158,359 to €0
- Other debts +€94,808
up €94,808 (+34,610%), from €274 to €95,082
- Tax, wage and social debts +€23,863
up €23,863 (+2,386%), from €1,000 to €24,863
- Gross operating margin +€28,494
up €28,494 (+45.1%), from €63,183 to €91,677
- Taxes +€7,514
up €7,514 (+64.9%), from €11,583 to €19,096
- Depreciation -€6,165
down €6,165 (-84.7%), from €7,280 to €1,114
- Financial income +€970
new in 2025: €970
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 | €163,540 | €122,764 | -€40,776 | -24.9% |
| Fixed assets | 21/28 | €3,260 | €4,479 | +€1,220 | +37.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €3,260 | €4,479 | +€1,220 | +37.4% |
| Plant, machinery and equipment | 23 | - | €1,968 | +€1,968 | |
| Furniture and vehicles | 24 | €3,260 | €2,511 | -€748 | -23.0% |
| Current assets | 29/58 | €160,281 | €118,284 | -€41,996 | -26.2% |
| Amounts receivable within one year | 40/41 | €417 | €3,869 | +€3,452 | +827% |
| Trade receivables | 40 | €0 | €3,869 | +€3,869 | |
| Other amounts receivable | 41 | €417 | €0 | -€417 | -100% |
| Cash at bank and in hand | 54/58 | €158,509 | €113,015 | -€45,494 | -28.7% |
| Deferred charges and accrued income | 490/1 | €1,354 | €1,400 | +€46 | +3.4% |
| Total equity and liabilities | 10/49 | €163,540 | €122,764 | -€40,776 | -24.9% |
| Equity | 10/15 | €160,859 | €2,500 | -€158,359 | -98.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €158,359 | €0 | -€158,359 | -100% |
| Distributable reserves | 133 | €158,359 | €0 | -€158,359 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €2,681 | €120,264 | +€117,582 | +4,385% |
| Amounts payable within one year | 42/48 | €2,681 | €120,264 | +€117,582 | +4,385% |
| Trade debts | 44 | €1,407 | €319 | -€1,089 | -77.4% |
| Suppliers | 440/4 | €1,407 | €319 | -€1,089 | -77.4% |
| Taxes, remuneration and social security | 45 | €1,000 | €24,863 | +€23,863 | +2,386% |
| Taxes | 450/3 | €1,000 | €24,863 | +€23,863 | +2,386% |
| Other amounts payable | 47/48 | €274 | €95,082 | +€94,808 | +34,610% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,280 | €1,114 | -€6,165 | -84.7% |
| Other operating charges | 640/8 | €789 | €697 | -€92 | -11.6% |
| Gross operating margin | 9900 | €63,183 | €91,677 | +€28,494 | +45.1% |
| Operating profit (loss) | 9901 | €55,115 | €89,865 | +€34,751 | +63.1% |
| Financial income | 75/76B | - | €970 | +€970 | |
| Recurring financial income | 75 | - | €970 | +€970 | |
| Financial charges | 65/66B | €665 | €671 | +€7 | +1.0% |
| Recurring financial charges | 65 | €665 | €671 | +€7 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €54,450 | €90,164 | +€35,714 | +65.6% |
| Income taxes | 67/77 | €11,583 | €19,096 | +€7,514 | +64.9% |
| Profit (loss) for the period | 9904 | €42,867 | €71,067 | +€28,200 | +65.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,867 | €71,067 | +€28,200 | +65.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.