Dr. Van Den Abeele 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. Van Den Abeele Sofie
Largest movements
- Receivables within one year +€15,227
up €15,227 (+89.4%), from €17,028 to €32,255
of which Trade receivables: +€15,308
- Cash +€11,720
up €11,720 (+9.2%), from €126,995 to €138,715
mainly Net result for the year (+€18,848) and Other debts (+€16,708)
- Intangible fixed assets -€7,000
down €7,000 (-16.2%), from €43,167 to €36,167
- Tangible fixed assets +€6,176
up €6,176 (+187%), from €3,296 to €9,472
of which Furniture and vehicles: +€3,936
- Reserves +€18,848
up €18,848 (+49.2%), from €38,315 to €57,163
- Other debts +€16,708
up €16,708 (+332%), from €5,026 to €21,733
- Accrued charges and deferred income -€6,000
down €6,000 (-100%), from €6,000 to €0
- Trade debts -€5,415
down €5,415 (-96.7%), from €5,599 to €184
- Taxes -€2,492
down €2,492 (-23.7%), from €10,513 to €8,021
- Depreciation +€1,508
up €1,508 (+18.6%), from €8,100 to €9,608
- Gross operating margin -€1,223
down €1,223 (-1.8%), from €66,209 to €64,986
- Financial charges -€835
down €835 (-45.3%), from €1,843 to €1,008
of which Financial charges: -€508
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,262 | €306,584 | +€26,322 | +9.4% |
| Fixed assets | 21/28 | €46,463 | €45,639 | -€824 | -1.8% |
| Intangible fixed assets | 21 | €43,167 | €36,167 | -€7,000 | -16.2% |
| Tangible fixed assets | 22/27 | €3,296 | €9,472 | +€6,176 | +187% |
| Plant, machinery and equipment | 23 | - | €2,240 | +€2,240 | |
| Furniture and vehicles | 24 | €3,296 | €7,232 | +€3,936 | +119% |
| Current assets | 29/58 | €233,800 | €260,946 | +€27,146 | +11.6% |
| Amounts receivable within one year | 40/41 | €17,028 | €32,255 | +€15,227 | +89.4% |
| Trade receivables | 40 | - | €15,308 | +€15,308 | |
| Other amounts receivable | 41 | €17,028 | €16,947 | -€81 | -0.5% |
| Current investments | 50/53 | €89,692 | €88,341 | -€1,351 | -1.5% |
| Cash at bank and in hand | 54/58 | €126,995 | €138,715 | +€11,720 | +9.2% |
| Deferred charges and accrued income | 490/1 | €85 | €1,635 | +€1,550 | +1,829% |
| Total equity and liabilities | 10/49 | €280,262 | €306,584 | +€26,322 | +9.4% |
| Equity | 10/15 | €258,198 | €277,046 | +€18,848 | +7.3% |
| Contributions | 10/11 | €72,500 | €72,500 | = | 0.0% |
| Reserves | 13 | €38,315 | €57,163 | +€18,848 | +49.2% |
| Distributable reserves | 133 | €38,315 | €57,163 | +€18,848 | +49.2% |
| Profit (loss) carried forward | 14 | €147,383 | €147,383 | = | 0.0% |
| Amounts payable | 17/49 | €22,064 | €29,538 | +€7,474 | +33.9% |
| Amounts payable within one year | 42/48 | €16,064 | €29,538 | +€13,474 | +83.9% |
| Current portion of amounts payable after more than one year | 42 | - | €2,100 | +€2,100 | |
| Trade debts | 44 | €5,599 | €184 | -€5,415 | -96.7% |
| Suppliers | 440/4 | €5,599 | €184 | -€5,415 | -96.7% |
| Taxes, remuneration and social security | 45 | €5,440 | €5,521 | +€81 | +1.5% |
| Remuneration and social security | 454/9 | €5,440 | €5,521 | +€81 | +1.5% |
| Other amounts payable | 47/48 | €5,026 | €21,733 | +€16,708 | +332% |
| Accrued charges and deferred income | 492/3 | €6,000 | €0 | -€6,000 | -100% |
| Remuneration, social security and pensions | 62 | €26,666 | €26,379 | -€288 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,100 | €9,608 | +€1,508 | +18.6% |
| Other operating charges | 640/8 | €1,194 | €1,123 | -€71 | -6.0% |
| Gross operating margin | 9900 | €66,209 | €64,986 | -€1,223 | -1.8% |
| Operating profit (loss) | 9901 | €30,249 | €27,877 | -€2,372 | -7.8% |
| Financial charges | 65/66B | €1,843 | €1,008 | -€835 | -45.3% |
| Recurring financial charges | 65 | €1,517 | €1,008 | -€508 | -33.5% |
| Non-recurring financial charges | 66B | €327 | €0 | -€327 | -100% |
| Profit (loss) for the period before taxes | 9903 | €28,405 | €26,869 | -€1,537 | -5.4% |
| Income taxes | 67/77 | €10,513 | €8,021 | -€2,492 | -23.7% |
| Profit (loss) for the period | 9904 | €17,892 | €18,848 | +€956 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,892 | €18,848 | +€956 | +5.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.