Orthodontie Fivez 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.
Orthodontie Fivez Sofie
Largest movements
- Tangible fixed assets -€34,605
down €34,605 (-7.4%), from €466,661 to €432,056
of which Land and buildings: -€18,316
- Cash +€27,344
up €27,344 (+88.1%), from €31,021 to €58,365
mainly Net result for the year (+€136,962) and Other debts (+€79,333)
- Current investments -€27,327
down €27,327 (-52.8%), from €51,725 to €24,399
- Reserves -€95,038
down €95,038 (-46.7%), from €203,505 to €108,467
- Other debts +€79,333
up €79,333 (+116.4%), from €68,173 to €147,506
- Debts after one year -€21,752
down €21,752 (-9.3%), from €234,143 to €212,391
- Tax, wage and social debts +€7,667
up €7,667 (+54.2%), from €14,158 to €21,825
of which Remuneration and social security: +€6,788
- Gross operating margin +€23,421
up €23,421 (+9.4%), from €249,221 to €272,642
- Financial income +€9,759
up €9,759 (+234.6%), from €4,161 to €13,920
- Taxes +€9,414
up €9,414 (+34.7%), from €27,150 to €36,564
- Financial charges -€6,596
down €6,596 (-42.8%), from €15,411 to €8,815
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 | €551,898 | €518,114 | -€33,784 | -6.1% |
| Fixed assets | 21/28 | €466,661 | €432,056 | -€34,605 | -7.4% |
| Tangible fixed assets | 22/27 | €466,661 | €432,056 | -€34,605 | -7.4% |
| Land and buildings | 22 | €376,084 | €357,768 | -€18,316 | -4.9% |
| Plant, machinery and equipment | 23 | €89,123 | €73,308 | -€15,816 | -17.7% |
| Furniture and vehicles | 24 | €1,454 | €980 | -€473 | -32.6% |
| Current assets | 29/58 | €85,237 | €86,058 | +€821 | +1.0% |
| Amounts receivable within one year | 40/41 | - | €1,710 | +€1,710 | |
| Other amounts receivable | 41 | - | €1,710 | +€1,710 | |
| Current investments | 50/53 | €51,725 | €24,399 | -€27,327 | -52.8% |
| Cash at bank and in hand | 54/58 | €31,021 | €58,365 | +€27,344 | +88.1% |
| Deferred charges and accrued income | 490/1 | €2,491 | €1,584 | -€907 | -36.4% |
| Total equity and liabilities | 10/49 | €551,898 | €518,114 | -€33,784 | -6.1% |
| Equity | 10/15 | €206,505 | €111,467 | -€95,038 | -46.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €203,505 | €108,467 | -€95,038 | -46.7% |
| Distributable reserves | 133 | €203,505 | €108,467 | -€95,038 | -46.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €345,393 | €406,647 | +€61,254 | +17.7% |
| Amounts payable after more than one year | 17 | €234,143 | €212,391 | -€21,752 | -9.3% |
| Financial debts | 170/4 | €234,143 | €212,391 | -€21,752 | -9.3% |
| Amounts payable within one year | 42/48 | €99,973 | €186,376 | +€86,402 | +86.4% |
| Current portion of amounts payable after more than one year | 42 | €14,753 | €14,922 | +€168 | +1.1% |
| Trade debts | 44 | €2,889 | €2,123 | -€766 | -26.5% |
| Suppliers | 440/4 | €2,889 | €2,123 | -€766 | -26.5% |
| Taxes, remuneration and social security | 45 | €14,158 | €21,825 | +€7,667 | +54.2% |
| Taxes | 450/3 | €5,902 | €6,781 | +€879 | +14.9% |
| Remuneration and social security | 454/9 | €8,256 | €15,044 | +€6,788 | +82.2% |
| Other amounts payable | 47/48 | €68,173 | €147,506 | +€79,333 | +116.4% |
| Accrued charges and deferred income | 492/3 | €11,277 | €7,881 | -€3,396 | -30.1% |
| Remuneration, social security and pensions | 62 | €59,840 | €60,839 | +€999 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,406 | €42,171 | +€765 | +1.8% |
| Other operating charges | 640/8 | €1,002 | €1,211 | +€209 | +20.9% |
| Gross operating margin | 9900 | €249,221 | €272,642 | +€23,421 | +9.4% |
| Operating profit (loss) | 9901 | €146,973 | €168,421 | +€21,448 | +14.6% |
| Financial income | 75/76B | €4,161 | €13,920 | +€9,759 | +234.6% |
| Recurring financial income | 75 | €4,161 | €13,920 | +€9,759 | +234.6% |
| Financial charges | 65/66B | €15,411 | €8,815 | -€6,596 | -42.8% |
| Recurring financial charges | 65 | €15,411 | €8,815 | -€6,596 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €135,723 | €173,526 | +€37,803 | +27.9% |
| Income taxes | 67/77 | €27,150 | €36,564 | +€9,414 | +34.7% |
| Profit (loss) for the period | 9904 | €108,573 | €136,962 | +€28,389 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €108,573 | €136,962 | +€28,389 | +26.1% |
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 12 October 2026 via checked.be.