OSTEOPATHIEPRAKTIJK SOFIE JASPERS: 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.
OSTEOPATHIEPRAKTIJK SOFIE JASPERS
Largest movements
- Tangible fixed assets -€2,245
down €2,245 (-37.6%), from €5,974 to €3,729
of which Furniture and vehicles: -€1,750
- Cash +€2,215
up €2,215 (+22.9%), from €9,654 to €11,869
mainly Other debts (+€4,537) and Net result for the year (+€3,922)
- Receivables within one year +€896
up €896 (+71.8%), from €1,247 to €2,143
- Other debts +€4,537
up €4,537 (+193%), from €2,355 to €6,892
- Reserves -€4,393
down €4,393 (-52.8%), from €8,316 to €3,922
- Trade debts +€735
up €735 (+77.4%), from €950 to €1,685
- Gross operating margin +€5,138
up €5,138 (+55.6%), from €9,240 to €14,378
- Staff costs +€3,408
new in 2025: €3,408
- Taxes +€851
up €851 (+67.9%), from €1,253 to €2,104
- Other operating charges +€396
up €396 (+34.7%), from €1,139 to €1,534
- Financial charges +€257
up €257 (+28.3%), from €907 to €1,164
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 | €17,487 | €18,353 | +€866 | +5.0% |
| Fixed assets | 21/28 | €5,974 | €3,729 | -€2,245 | -37.6% |
| Tangible fixed assets | 22/27 | €5,974 | €3,729 | -€2,245 | -37.6% |
| Plant, machinery and equipment | 23 | €1,836 | €1,340 | -€496 | -27.0% |
| Furniture and vehicles | 24 | €4,139 | €2,389 | -€1,750 | -42.3% |
| Current assets | 29/58 | €11,513 | €14,624 | +€3,111 | +27.0% |
| Amounts receivable within one year | 40/41 | €1,247 | €2,143 | +€896 | +71.8% |
| Other amounts receivable | 41 | €1,247 | €2,143 | +€896 | +71.8% |
| Cash at bank and in hand | 54/58 | €9,654 | €11,869 | +€2,215 | +22.9% |
| Deferred charges and accrued income | 490/1 | €611 | €611 | = | 0.0% |
| Total equity and liabilities | 10/49 | €17,487 | €18,353 | +€866 | +5.0% |
| Equity | 10/15 | €12,316 | €7,922 | -€4,393 | -35.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €8,316 | €3,922 | -€4,393 | -52.8% |
| Distributable reserves | 133 | €8,316 | €3,922 | -€4,393 | -52.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €5,171 | €10,431 | +€5,259 | +102% |
| Amounts payable within one year | 42/48 | €5,171 | €10,431 | +€5,259 | +102% |
| Trade debts | 44 | €950 | €1,685 | +€735 | +77.4% |
| Suppliers | 440/4 | €950 | €1,685 | +€735 | +77.4% |
| Taxes, remuneration and social security | 45 | €1,866 | €1,853 | -€13 | -0.7% |
| Taxes | 450/3 | €1,866 | €1,853 | -€13 | -0.7% |
| Other amounts payable | 47/48 | €2,355 | €6,892 | +€4,537 | +193% |
| Remuneration, social security and pensions | 62 | - | €3,408 | +€3,408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,245 | €2,245 | = | 0.0% |
| Other operating charges | 640/8 | €1,139 | €1,534 | +€396 | +34.7% |
| Gross operating margin | 9900 | €9,240 | €14,378 | +€5,138 | +55.6% |
| Operating profit (loss) | 9901 | €5,856 | €7,190 | +€1,334 | +22.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | +7,800% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +7,800% |
| Financial charges | 65/66B | €907 | €1,164 | +€257 | +28.3% |
| Recurring financial charges | 65 | €907 | €1,164 | +€257 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €4,948 | €6,026 | +€1,078 | +21.8% |
| Income taxes | 67/77 | €1,253 | €2,104 | +€851 | +67.9% |
| Profit (loss) for the period | 9904 | €3,696 | €3,922 | +€227 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,696 | €3,922 | +€227 | +6.1% |
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 27 October 2026 via checked.be.