Huisarts Sofie Jacobs: what changed
Huisarts Sofie Jacobs
Largest movements
- Cash +€22,978
up €22,978 (+32.6%), from €70,474 to €93,452
mainly Net result for the year (+€42,002) and Depreciation (+€4,004)
- Tangible fixed assets +€8,096
up €8,096 (+185%), from €4,369 to €12,465
of which Furniture and vehicles: +€8,422
- Reserves +€42,002
up €42,002 (+70.3%), from €59,787 to €101,788
- Tax, wage and social debts -€9,070
down €9,070 (-60.6%), from €14,977 to €5,907
of which Taxes: -€9,070
- Accrued charges and deferred income -€1,571
down €1,571 (-100%), from €1,571 to €0
- Gross operating margin -€18,582
down €18,582 (-24.5%), from €75,905 to €57,323
- Taxes -€4,070
down €4,070 (-27.2%), from €14,977 to €10,907
- Depreciation +€3,009
up €3,009 (+303%), from €995 to €4,004
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,740 | €111,125 | +€31,386 | +39.4% |
| Fixed assets | 21/28 | €4,369 | €12,465 | +€8,096 | +185% |
| Tangible fixed assets | 22/27 | €4,369 | €12,465 | +€8,096 | +185% |
| Plant, machinery and equipment | 23 | €1,241 | €915 | -€326 | -26.2% |
| Furniture and vehicles | 24 | €3,128 | €11,550 | +€8,422 | +269% |
| Current assets | 29/58 | €75,371 | €98,660 | +€23,290 | +30.9% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €70,474 | €93,452 | +€22,978 | +32.6% |
| Deferred charges and accrued income | 490/1 | €4,897 | €5,209 | +€311 | +6.4% |
| Total equity and liabilities | 10/49 | €79,740 | €111,125 | +€31,386 | +39.4% |
| Equity | 10/15 | €62,787 | €104,788 | +€42,002 | +66.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €59,787 | €101,788 | +€42,002 | +70.3% |
| Distributable reserves | 133 | €59,787 | €101,788 | +€42,002 | +70.3% |
| Amounts payable | 17/49 | €16,953 | €6,337 | -€10,616 | -62.6% |
| Amounts payable within one year | 42/48 | €15,382 | €6,337 | -€9,045 | -58.8% |
| Trade debts | 44 | €22 | €0 | -€22 | -100% |
| Suppliers | 440/4 | €22 | €0 | -€22 | -100% |
| Taxes, remuneration and social security | 45 | €14,977 | €5,907 | -€9,070 | -60.6% |
| Taxes | 450/3 | €14,977 | €5,907 | -€9,070 | -60.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €383 | €430 | +€47 | +12.2% |
| Accrued charges and deferred income | 492/3 | €1,571 | €0 | -€1,571 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €995 | €4,004 | +€3,009 | +303% |
| Other operating charges | 640/8 | €236 | €306 | +€70 | +29.5% |
| Gross operating margin | 9900 | €75,905 | €57,323 | -€18,582 | -24.5% |
| Operating profit (loss) | 9901 | €74,675 | €53,013 | -€21,661 | -29.0% |
| Financial charges | 65/66B | €17 | €104 | +€87 | +500% |
| Recurring financial charges | 65 | €17 | €104 | +€87 | +500% |
| Profit (loss) for the period before taxes | 9903 | €74,657 | €52,909 | -€21,748 | -29.1% |
| Income taxes | 67/77 | €14,977 | €10,907 | -€4,070 | -27.2% |
| Profit (loss) for the period | 9904 | €59,680 | €42,002 | -€17,678 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,680 | €42,002 | -€17,678 | -29.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.