Dr Sonck-Pédiactive: 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 Sonck-Pédiactive
Largest movements
- Receivables after one year -€177,500
down €177,500 (-91.0%), from €195,000 to €17,500
- Cash +€80,616
up €80,616 (+218%), from €36,921 to €117,537
mainly Receivables after one year (+€177,500) and Net result for the year (+€153,459)
- Current investments -€80,000
no longer reported in 2025 (was €80,000)
- Receivables within one year +€22,918
up €22,918 (+172%), from €13,352 to €36,269
of which Trade receivables: +€22,918
- Profit (loss) carried forward -€143,380
no longer reported in 2025 (was €143,380)
- Other debts -€30,851
down €30,851 (-16.5%), from €186,815 to €155,964
- Tax, wage and social debts +€14,439
new in 2025: €14,439
- Gross operating margin +€14,137
up €14,137 (+7.5%), from €187,265 to €201,403
- Taxes +€4,997
up €4,997 (+12.1%), from €41,334 to €46,331
- Depreciation -€2,165
down €2,165 (-62.4%), from €3,469 to €1,304
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 | €334,299 | €177,931 | -€156,368 | -46.8% |
| Fixed assets | 21/28 | €7,385 | €6,466 | -€919 | -12.4% |
| Tangible fixed assets | 22/27 | €7,385 | €6,466 | -€919 | -12.4% |
| Plant, machinery and equipment | 23 | €537 | €82 | -€455 | -84.7% |
| Furniture and vehicles | 24 | €2,204 | €2,256 | +€52 | +2.4% |
| Other tangible fixed assets | 26 | €4,645 | €4,129 | -€516 | -11.1% |
| Current assets | 29/58 | €326,914 | €171,465 | -€155,449 | -47.6% |
| Amounts receivable after more than one year | 29 | €195,000 | €17,500 | -€177,500 | -91.0% |
| Other amounts receivable | 291 | €195,000 | €17,500 | -€177,500 | -91.0% |
| Amounts receivable within one year | 40/41 | €13,352 | €36,269 | +€22,918 | +172% |
| Trade receivables | 40 | €9,310 | €32,228 | +€22,918 | +246% |
| Other amounts receivable | 41 | €4,041 | €4,041 | = | 0.0% |
| Current investments | 50/53 | €80,000 | - | -€80,000 | |
| Cash at bank and in hand | 54/58 | €36,921 | €117,537 | +€80,616 | +218% |
| Deferred charges and accrued income | 490/1 | €1,641 | €159 | -€1,483 | -90.3% |
| Total equity and liabilities | 10/49 | €334,299 | €177,931 | -€156,368 | -46.8% |
| Equity | 10/15 | €144,580 | €1,200 | -€143,380 | -99.2% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,380 | - | -€143,380 | |
| Amounts payable | 17/49 | €189,719 | €176,731 | -€12,988 | -6.8% |
| Amounts payable within one year | 42/48 | €188,282 | €174,683 | -€13,599 | -7.2% |
| Trade debts | 44 | €1,467 | €4,280 | +€2,813 | +192% |
| Suppliers | 440/4 | €1,467 | €4,280 | +€2,813 | +192% |
| Taxes, remuneration and social security | 45 | - | €14,439 | +€14,439 | |
| Taxes | 450/3 | - | €14,439 | +€14,439 | |
| Other amounts payable | 47/48 | €186,815 | €155,964 | -€30,851 | -16.5% |
| Accrued charges and deferred income | 492/3 | €1,437 | €2,048 | +€611 | +42.5% |
| Non-recurring operating income | 76A | - | €3,796 | +€3,796 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,469 | €1,304 | -€2,165 | -62.4% |
| Other operating charges | 640/8 | €467 | €741 | +€274 | +58.6% |
| Gross operating margin | 9900 | €187,265 | €201,403 | +€14,137 | +7.5% |
| Operating profit (loss) | 9901 | €183,329 | €199,357 | +€16,028 | +8.7% |
| Financial income | 75/76B | €1,476 | €1,175 | -€301 | -20.4% |
| Recurring financial income | 75 | €1,476 | €1,175 | -€301 | -20.4% |
| Financial charges | 65/66B | €658 | €742 | +€85 | +12.9% |
| Recurring financial charges | 65 | €658 | €742 | +€85 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €184,147 | €199,790 | +€15,643 | +8.5% |
| Income taxes | 67/77 | €41,334 | €46,331 | +€4,997 | +12.1% |
| Profit (loss) for the period | 9904 | €142,813 | €153,459 | +€10,646 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €142,813 | €153,459 | +€10,646 | +7.5% |
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 26 October 2026 via checked.be.