Kinderpraktijk Sofie Coremans: 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.
Kinderpraktijk Sofie Coremans
Largest movements
- Cash -€9,893
down €9,893 (-30.1%), from €32,818 to €22,925
mainly Investment in fixed assets (net) (-€17,126) and Other debts (-€11,231)
- Tangible fixed assets +€9,217
up €9,217 (+12.7%), from €72,655 to €81,872
of which Other tangible fixed assets: +€10,197
- Receivables within one year -€3,308
down €3,308 (-21.2%), from €15,616 to €12,309
of which Trade receivables: -€1,926
- Reserves +€13,539
up €13,539 (+19.9%), from €67,932 to €81,471
- Other debts -€11,231
down €11,231 (-62.7%), from €17,910 to €6,680
- Debts after one year -€4,654
down €4,654 (-25.9%), from €17,947 to €13,293
- Depreciation +€1,508
up €1,508 (+23.6%), from €6,401 to €7,909
- Other operating charges -€1,189
down €1,189 (-44.1%), from €2,696 to €1,507
- Gross operating margin -€1,134
down €1,134 (-3.9%), from €29,148 to €28,013
- Taxes -€352
down €352 (-8.2%), from €4,296 to €3,943
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 | €122,106 | €119,251 | -€2,855 | -2.3% |
| Fixed assets | 21/28 | €72,655 | €81,872 | +€9,217 | +12.7% |
| Tangible fixed assets | 22/27 | €72,655 | €81,872 | +€9,217 | +12.7% |
| Furniture and vehicles | 24 | €2,625 | €1,645 | -€980 | -37.3% |
| Other tangible fixed assets | 26 | €70,030 | €80,227 | +€10,197 | +14.6% |
| Current assets | 29/58 | €49,451 | €37,379 | -€12,072 | -24.4% |
| Amounts receivable within one year | 40/41 | €15,616 | €12,309 | -€3,308 | -21.2% |
| Trade receivables | 40 | €9,974 | €8,048 | -€1,926 | -19.3% |
| Other amounts receivable | 41 | €5,643 | €4,261 | -€1,382 | -24.5% |
| Cash at bank and in hand | 54/58 | €32,818 | €22,925 | -€9,893 | -30.1% |
| Deferred charges and accrued income | 490/1 | €1,017 | €2,146 | +€1,129 | +111% |
| Total equity and liabilities | 10/49 | €122,106 | €119,251 | -€2,855 | -2.3% |
| Equity | 10/15 | €75,532 | €89,071 | +€13,539 | +17.9% |
| Contributions | 10/11 | €7,600 | €7,600 | = | 0.0% |
| Reserves | 13 | €67,932 | €81,471 | +€13,539 | +19.9% |
| Distributable reserves | 133 | €67,932 | €81,471 | +€13,539 | +19.9% |
| Amounts payable | 17/49 | €46,574 | €30,180 | -€16,394 | -35.2% |
| Amounts payable after more than one year | 17 | €17,947 | €13,293 | -€4,654 | -25.9% |
| Financial debts | 170/4 | €17,947 | €13,293 | -€4,654 | -25.9% |
| Amounts payable within one year | 42/48 | €28,628 | €16,887 | -€11,740 | -41.0% |
| Current portion of amounts payable after more than one year | 42 | €4,561 | €4,654 | +€93 | +2.0% |
| Trade debts | 44 | €4,758 | €5,373 | +€615 | +12.9% |
| Suppliers | 440/4 | €4,758 | €5,373 | +€615 | +12.9% |
| Taxes, remuneration and social security | 45 | €1,398 | €181 | -€1,218 | -87.1% |
| Taxes | 450/3 | €1,398 | €181 | -€1,218 | -87.1% |
| Other amounts payable | 47/48 | €17,910 | €6,680 | -€11,231 | -62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,401 | €7,909 | +€1,508 | +23.6% |
| Other operating charges | 640/8 | €2,696 | €1,507 | -€1,189 | -44.1% |
| Gross operating margin | 9900 | €29,148 | €28,013 | -€1,134 | -3.9% |
| Operating profit (loss) | 9901 | €20,051 | €18,597 | -€1,454 | -7.3% |
| Financial charges | 65/66B | €1,256 | €1,115 | -€141 | -11.2% |
| Recurring financial charges | 65 | €1,256 | €1,115 | -€141 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €18,796 | €17,483 | -€1,313 | -7.0% |
| Income taxes | 67/77 | €4,296 | €3,943 | -€352 | -8.2% |
| Profit (loss) for the period | 9904 | €14,500 | €13,539 | -€961 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,500 | €13,539 | -€961 | -6.6% |
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 19 October 2026 via checked.be.