Dr. VANDEVELDE 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. VANDEVELDE SOFIE
Largest movements
- Receivables within one year -€8,374
no longer reported in 2025 (was €8,374)
- Cash +€7,451
up €7,451 (+207.1%), from €3,598 to €11,048
mainly Receivables within one year (+€8,374) and Depreciation (+€3,620)
- Tangible fixed assets -€3,620
down €3,620 (-24.7%), from €14,668 to €11,047
of which Furniture and vehicles: -€3,092
- Other debts -€6,868
down €6,868 (-63.0%), from €10,907 to €4,039
- Tax, wage and social debts +€2,123
new in 2025: €2,123
- Profit (loss) carried forward +€295
up €295 (+5.2%), from -€5,625 to -€5,330
- Gross operating margin +€9,701
up €9,701, from -€2,349 to €7,352
- Depreciation +€2,235
up €2,235 (+161.4%), from €1,385 to €3,620
- Taxes +€1,997
up €1,997 (+1582.6%), from €126 to €2,123
- Other operating charges -€603
down €603 (-44.8%), from €1,347 to €744
- Staff costs +€182
up €182 (+58.7%), from €310 to €492
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 | €27,753 | €23,267 | -€4,486 | -16.2% |
| Fixed assets | 21/28 | €14,668 | €11,047 | -€3,620 | -24.7% |
| Tangible fixed assets | 22/27 | €14,668 | €11,047 | -€3,620 | -24.7% |
| Plant, machinery and equipment | 23 | €529 | - | -€529 | |
| Furniture and vehicles | 24 | €14,139 | €11,047 | -€3,092 | -21.9% |
| Current assets | 29/58 | €13,085 | €12,220 | -€866 | -6.6% |
| Amounts receivable within one year | 40/41 | €8,374 | - | -€8,374 | |
| Other amounts receivable | 41 | €8,374 | - | -€8,374 | |
| Cash at bank and in hand | 54/58 | €3,598 | €11,048 | +€7,451 | +207.1% |
| Deferred charges and accrued income | 490/1 | €1,114 | €1,171 | +€57 | +5.1% |
| Total equity and liabilities | 10/49 | €27,753 | €23,267 | -€4,486 | -16.2% |
| Equity | 10/15 | €16,809 | €17,105 | +€295 | +1.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,034 | €10,034 | = | 0.0% |
| 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 | €8,174 | €8,174 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,625 | -€5,330 | +€295 | +5.2% |
| Amounts payable | 17/49 | €10,944 | €6,162 | -€4,782 | -43.7% |
| Amounts payable within one year | 42/48 | €10,944 | €6,162 | -€4,782 | -43.7% |
| Trade debts | 44 | €36 | - | -€36 | |
| Suppliers | 440/4 | €36 | - | -€36 | |
| Taxes, remuneration and social security | 45 | - | €2,123 | +€2,123 | |
| Taxes | 450/3 | - | €2,123 | +€2,123 | |
| Other amounts payable | 47/48 | €10,907 | €4,039 | -€6,868 | -63.0% |
| Remuneration, social security and pensions | 62 | €310 | €492 | +€182 | +58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,385 | €3,620 | +€2,235 | +161.4% |
| Other operating charges | 640/8 | €1,347 | €744 | -€603 | -44.8% |
| Gross operating margin | 9900 | -€2,349 | €7,352 | +€9,701 | |
| Operating profit (loss) | 9901 | -€5,391 | €2,496 | +€7,887 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -41.5% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -41.5% |
| Financial charges | 65/66B | €89 | €79 | -€10 | -11.3% |
| Recurring financial charges | 65 | €89 | €79 | -€10 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,478 | €2,418 | +€7,896 | |
| Income taxes | 67/77 | €126 | €2,123 | +€1,997 | +1582.6% |
| Profit (loss) for the period | 9904 | -€5,604 | €295 | +€5,899 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,604 | €295 | +€5,899 |
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 10 October 2026 via checked.be.