Dr. Van Hove 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 Hove Sofie
Largest movements
- Cash +€87,039
up €87,039 (+102.3%), from €85,070 to €172,109
mainly Other debts (+€259,807) and Net result for the year (+€182,156)
- Receivables within one year -€80,498
down €80,498 (-32.6%), from €246,643 to €166,144
of which Other amounts receivable: -€62,035
- Tangible fixed assets +€6,073
up €6,073 (+382.9%), from €1,586 to €7,659
of which Furniture and vehicles: +€6,629
- Reserves -€275,030
down €275,030 (-99.3%), from €276,890 to €1,860
of which Distributable reserves: -€275,030
- Other debts +€259,807
up €259,807 (+13474.8%), from €1,928 to €261,735
- Tax, wage and social debts +€26,546
up €26,546 (+74.5%), from €35,627 to €62,172
- Gross operating margin -€118,951
down €118,951 (-32.3%), from €368,819 to €249,868
- Taxes -€24,181
down €24,181 (-27.1%), from €89,181 to €65,000
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.
Cash bridge derived
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 | €333,299 | €345,913 | +€12,614 | +3.8% |
| Fixed assets | 21/28 | €1,586 | €7,659 | +€6,073 | +382.9% |
| Tangible fixed assets | 22/27 | €1,586 | €7,659 | +€6,073 | +382.9% |
| Plant, machinery and equipment | 23 | €1,586 | €1,030 | -€556 | -35.1% |
| Furniture and vehicles | 24 | €0 | €6,629 | +€6,629 | |
| Current assets | 29/58 | €331,713 | €338,254 | +€6,541 | +2.0% |
| Amounts receivable within one year | 40/41 | €246,643 | €166,144 | -€80,498 | -32.6% |
| Trade receivables | 40 | €55,412 | €36,949 | -€18,464 | -33.3% |
| Other amounts receivable | 41 | €191,231 | €129,196 | -€62,035 | -32.4% |
| Cash at bank and in hand | 54/58 | €85,070 | €172,109 | +€87,039 | +102.3% |
| Total equity and liabilities | 10/49 | €333,299 | €345,913 | +€12,614 | +3.8% |
| Equity | 10/15 | €295,490 | €20,460 | -€275,030 | -93.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €276,890 | €1,860 | -€275,030 | -99.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €275,030 | €0 | -€275,030 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,809 | €325,453 | +€287,644 | +760.8% |
| Amounts payable within one year | 42/48 | €37,809 | €325,445 | +€287,636 | +760.8% |
| Trade debts | 44 | €254 | €1,537 | +€1,283 | +504.4% |
| Suppliers | 440/4 | €254 | €1,537 | +€1,283 | +504.4% |
| Taxes, remuneration and social security | 45 | €35,627 | €62,172 | +€26,546 | +74.5% |
| Taxes | 450/3 | €35,627 | €62,172 | +€26,546 | +74.5% |
| Other amounts payable | 47/48 | €1,928 | €261,735 | +€259,807 | +13474.8% |
| Accrued charges and deferred income | 492/3 | - | €8 | +€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82 | €1,418 | +€1,336 | +1628.6% |
| Other operating charges | 640/8 | €729 | €709 | -€20 | -2.8% |
| Non-recurring operating charges | 66A | €2,112 | €0 | -€2,112 | -100.0% |
| Gross operating margin | 9900 | €368,819 | €249,868 | -€118,951 | -32.3% |
| Operating profit (loss) | 9901 | €365,896 | €247,741 | -€118,155 | -32.3% |
| Financial income | 75/76B | €2,751 | €2,657 | -€94 | -3.4% |
| Recurring financial income | 75 | €2,751 | €2,657 | -€94 | -3.4% |
| Financial charges | 65/66B | €4,436 | €3,242 | -€1,194 | -26.9% |
| Recurring financial charges | 65 | €4,436 | €3,242 | -€1,194 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €364,211 | €247,156 | -€117,055 | -32.1% |
| Income taxes | 67/77 | €89,181 | €65,000 | -€24,181 | -27.1% |
| Profit (loss) for the period | 9904 | €275,030 | €182,156 | -€92,874 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €275,030 | €182,156 | -€92,874 | -33.8% |
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 11 October 2026 via checked.be.