kiné Sofie De Mey: 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.
kiné Sofie De Mey
Largest movements
- Cash +€22,262
up €22,262 (+90.3%), from €24,652 to €46,914
mainly Other debts (+€30,000) and Net result for the year (+€24,737)
- Tangible fixed assets -€13,030
down €13,030 (-31.3%), from €41,672 to €28,642
of which Other tangible fixed assets: -€10,779
- Deferred charges and accrued income +€1,696
new in 2025: €1,696
- Other debts +€30,000
new in 2025: €30,000
- Reserves -€16,000
down €16,000 (-76.2%), from €21,000 to €5,000
- Debts after one year -€8,562
down €8,562 (-51.7%), from €16,557 to €7,995
- Trade debts +€3,054
up €3,054 (+32.9%), from €9,291 to €12,345
- Tax, wage and social debts +€2,361
up €2,361 (+104%), from €2,270 to €4,631
- Gross operating margin +€15,723
up €15,723 (+39.5%), from €39,785 to €55,507
- Taxes +€3,861
up €3,861 (+60.6%), from €6,370 to €10,231
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 | €76,213 | €87,966 | +€11,753 | +15.4% |
| Fixed assets | 21/28 | €46,172 | €33,142 | -€13,030 | -28.2% |
| Tangible fixed assets | 22/27 | €41,672 | €28,642 | -€13,030 | -31.3% |
| Plant, machinery and equipment | 23 | €3,395 | €2,417 | -€978 | -28.8% |
| Furniture and vehicles | 24 | €7,687 | €6,413 | -€1,274 | -16.6% |
| Other tangible fixed assets | 26 | €30,590 | €19,811 | -€10,779 | -35.2% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €30,041 | €54,825 | +€24,784 | +82.5% |
| Amounts receivable within one year | 40/41 | €5,389 | €6,215 | +€826 | +15.3% |
| Trade receivables | 40 | €5,389 | €6,215 | +€826 | +15.3% |
| Cash at bank and in hand | 54/58 | €24,652 | €46,914 | +€22,262 | +90.3% |
| Deferred charges and accrued income | 490/1 | - | €1,696 | +€1,696 | |
| Total equity and liabilities | 10/49 | €76,213 | €87,966 | +€11,753 | +15.4% |
| Equity | 10/15 | €39,697 | €24,434 | -€15,263 | -38.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,000 | €5,000 | -€16,000 | -76.2% |
| Distributable reserves | 133 | €21,000 | €5,000 | -€16,000 | -76.2% |
| Profit (loss) carried forward | 14 | €97 | €834 | +€737 | +756% |
| Amounts payable | 17/49 | €36,515 | €63,532 | +€27,017 | +74.0% |
| Amounts payable after more than one year | 17 | €16,557 | €7,995 | -€8,562 | -51.7% |
| Financial debts | 170/4 | €16,557 | €7,995 | -€8,562 | -51.7% |
| Amounts payable within one year | 42/48 | €19,958 | €55,537 | +€35,579 | +178% |
| Current portion of amounts payable after more than one year | 42 | €8,398 | €8,562 | +€164 | +2.0% |
| Trade debts | 44 | €9,291 | €12,345 | +€3,054 | +32.9% |
| Suppliers | 440/4 | €9,291 | €12,345 | +€3,054 | +32.9% |
| Taxes, remuneration and social security | 45 | €2,270 | €4,631 | +€2,361 | +104% |
| Taxes | 450/3 | €2,270 | €4,631 | +€2,361 | +104% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,690 | €19,239 | +€549 | +2.9% |
| Other operating charges | 640/8 | €1,000 | €716 | -€284 | -28.4% |
| Gross operating margin | 9900 | €39,785 | €55,507 | +€15,723 | +39.5% |
| Operating profit (loss) | 9901 | €20,095 | €35,553 | +€15,458 | +76.9% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €788 | €586 | -€203 | -25.7% |
| Recurring financial charges | 65 | €788 | €586 | -€203 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €19,311 | €34,967 | +€15,656 | +81.1% |
| Income taxes | 67/77 | €6,370 | €10,231 | +€3,861 | +60.6% |
| Profit (loss) for the period | 9904 | €12,942 | €24,737 | +€11,795 | +91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,942 | €24,737 | +€11,795 | +91.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.