OSTEOPATHIE BECKERS 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.
OSTEOPATHIE BECKERS SOFIE
Largest movements
- Current investments +€3,800
up €3,800 (+20.0%), from €19,000 to €22,800
- Tangible fixed assets +€1,852
up €1,852 (+63.1%), from €2,937 to €4,789
of which Plant, machinery and equipment: +€2,589
- Cash +€1,140
up €1,140 (+3.0%), from €38,591 to €39,731
mainly Net result for the year (+€7,229) and Trade debts (+€1,021)
- Reserves +€7,229
up €7,229 (+15.9%), from €45,552 to €52,780
- Trade debts +€1,021
up €1,021 (+161%), from €636 to €1,656
- Financial income -€2,075
down €2,075 (-74.8%), from €2,774 to €699
of which Non-recurring financial income: -€1,475
- Gross operating margin -€1,498
down €1,498 (-10.3%), from €14,550 to €13,052
- Taxes -€657
down €657 (-13.3%), from €4,927 to €4,270
- Depreciation -€448
down €448 (-36.0%), from €1,244 to €796
- Financial charges -€376
down €376 (-48.7%), from €772 to €396
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 | €63,707 | €70,988 | +€7,281 | +11.4% |
| Fixed assets | 21/28 | €2,937 | €4,789 | +€1,852 | +63.1% |
| Tangible fixed assets | 22/27 | €2,937 | €4,789 | +€1,852 | +63.1% |
| Land and buildings | 22 | €2,575 | €2,199 | -€376 | -14.6% |
| Plant, machinery and equipment | 23 | - | €2,589 | +€2,589 | |
| Furniture and vehicles | 24 | €361 | - | -€361 | |
| Current assets | 29/58 | €60,770 | €66,200 | +€5,430 | +8.9% |
| Amounts receivable within one year | 40/41 | €495 | €938 | +€443 | +89.4% |
| Other amounts receivable | 41 | €495 | €938 | +€443 | +89.4% |
| Current investments | 50/53 | €19,000 | €22,800 | +€3,800 | +20.0% |
| Cash at bank and in hand | 54/58 | €38,591 | €39,731 | +€1,140 | +3.0% |
| Deferred charges and accrued income | 490/1 | €2,684 | €2,731 | +€47 | +1.7% |
| Total equity and liabilities | 10/49 | €63,707 | €70,988 | +€7,281 | +11.4% |
| Equity | 10/15 | €57,952 | €65,180 | +€7,229 | +12.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €45,552 | €52,780 | +€7,229 | +15.9% |
| Distributable reserves | 133 | €45,552 | €52,780 | +€7,229 | +15.9% |
| Amounts payable | 17/49 | €5,756 | €5,808 | +€53 | +0.9% |
| Amounts payable within one year | 42/48 | €5,311 | €5,508 | +€197 | +3.7% |
| Trade debts | 44 | €636 | €1,656 | +€1,021 | +161% |
| Suppliers | 440/4 | €636 | €1,656 | +€1,021 | +161% |
| Taxes, remuneration and social security | 45 | €172 | - | -€172 | |
| Taxes | 450/3 | €172 | - | -€172 | |
| Other amounts payable | 47/48 | €4,503 | €3,852 | -€651 | -14.5% |
| Accrued charges and deferred income | 492/3 | €445 | €300 | -€144 | -32.5% |
| Non-recurring operating income | 76A | €5,411 | - | -€5,411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,244 | €796 | -€448 | -36.0% |
| Other operating charges | 640/8 | €1,031 | €1,060 | +€29 | +2.9% |
| Gross operating margin | 9900 | €14,550 | €13,052 | -€1,498 | -10.3% |
| Operating profit (loss) | 9901 | €12,275 | €11,196 | -€1,079 | -8.8% |
| Financial income | 75/76B | €2,774 | €699 | -€2,075 | -74.8% |
| Recurring financial income | 75 | €1,298 | €699 | -€600 | -46.2% |
| Non-recurring financial income | 76B | €1,475 | - | -€1,475 | |
| Financial charges | 65/66B | €772 | €396 | -€376 | -48.7% |
| Recurring financial charges | 65 | €772 | €396 | -€376 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €14,277 | €11,499 | -€2,778 | -19.5% |
| Income taxes | 67/77 | €4,927 | €4,270 | -€657 | -13.3% |
| Profit (loss) for the period | 9904 | €9,350 | €7,229 | -€2,121 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,350 | €7,229 | -€2,121 | -22.7% |
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 30 October 2026 via checked.be.