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SEWIDOC: what changed

Two fiscal 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.

What changed

SEWIDOC

BE 0728.446.046
NACE 86.210, General medical practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€57,974
2024 · €54,498+€3,476
Equity
€215,341
2024 · €230,469-€15,128
Cash
€205,479
2024 · €183,405+€22,075
Balance sheet total
€329,178
2024 · €327,228+€1,950

Largest movements

2024 to 2025
Assets
  • Cash +€22,075

    up €22,075 (+12.0%), from €183,405 to €205,479

    mainly Net result for the year (+€57,974) and Other debts (+€19,682)

  • Tangible fixed assets -€15,202

    down €15,202 (-27.9%), from €54,482 to €39,280

    of which Furniture and vehicles: -€10,248

  • Receivables within one year -€5,295

    down €5,295 (-43.9%), from €12,073 to €6,778

    of which Other amounts receivable: -€5,380

Equity and liabilities
  • Other debts +€19,682

    up €19,682 (+25.0%), from €78,772 to €98,454

  • Reserves -€15,128

    down €15,128 (-6.9%), from €218,069 to €202,941

  • Tax, wage and social debts -€5,312

    down €5,312 (-29.8%), from €17,814 to €12,501

    of which Taxes: -€5,539

Income statement
  • Gross operating margin +€3,093

    up €3,093 (+2.6%), from €120,846 to €123,939

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €54,498
Gross operating margin +€3,093
Staff costs -€936
Depreciation +€1,061
Financial income +€1,011
Financial charges -€9
Taxes -€745
Result 2025 €57,974

Cash bridge derived

cash 2024 to 2025

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.

From operations +€98,102
Investment -€2,925
Financing -€73,102
Cash 2024 €183,405
Net result for the year +€57,974
Depreciation +€18,127
Receivables within one year +€5,295
Deferred charges and accrued income -€373
Trade debts +€2,682
Tax, wage and social debts -€5,312
Other debts +€19,682
Accrued charges and deferred income +€26
Investment in fixed assets (net) -€2,925
Contributions, distributions and other -€73,102
Cash 2025 €205,479
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €327,228 €329,178 +€1,950 +0.6%
Fixed assets 21/28 €54,845 €39,643 -€15,202 -27.7%
Tangible fixed assets 22/27 €54,482 €39,280 -€15,202 -27.9%
Plant, machinery and equipment 23 €845 €1,510 +€665 +78.7%
Furniture and vehicles 24 €13,473 €3,225 -€10,248 -76.1%
Other tangible fixed assets 26 €40,164 €34,545 -€5,619 -14.0%
Financial fixed assets 28 €363 €363 = 0.0%
Current assets 29/58 €272,383 €289,535 +€17,152 +6.3%
Amounts receivable after more than one year 29 €75,000 €75,000 = 0.0%
Other amounts receivable 291 €75,000 €75,000 = 0.0%
Amounts receivable within one year 40/41 €12,073 €6,778 -€5,295 -43.9%
Trade receivables 40 €165 €250 +€85 +51.3%
Other amounts receivable 41 €11,908 €6,528 -€5,380 -45.2%
Cash at bank and in hand 54/58 €183,405 €205,479 +€22,075 +12.0%
Deferred charges and accrued income 490/1 €1,904 €2,278 +€373 +19.6%
Total equity and liabilities 10/49 €327,228 €329,178 +€1,950 +0.6%
Equity 10/15 €230,469 €215,341 -€15,128 -6.6%
Contributions 10/11 €12,400 €12,400 = 0.0%
Reserves 13 €218,069 €202,941 -€15,128 -6.9%
Distributable reserves 133 €218,069 €202,941 -€15,128 -6.9%
Amounts payable 17/49 €96,759 €113,837 +€17,078 +17.7%
Amounts payable within one year 42/48 €96,585 €113,637 +€17,052 +17.7%
Trade debts 44 - €2,682 +€2,682
Suppliers 440/4 - €2,682 +€2,682
Taxes, remuneration and social security 45 €17,814 €12,501 -€5,312 -29.8%
Taxes 450/3 €9,197 €3,658 -€5,539 -60.2%
Remuneration and social security 454/9 €8,616 €8,843 +€227 +2.6%
Other amounts payable 47/48 €78,772 €98,454 +€19,682 +25.0%
Accrued charges and deferred income 492/3 €174 €200 +€26 +15.0%
Remuneration, social security and pensions 62 €33,873 €34,809 +€936 +2.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €19,188 €18,127 -€1,061 -5.5%
Gross operating margin 9900 €120,846 €123,939 +€3,093 +2.6%
Operating profit (loss) 9901 €67,784 €71,002 +€3,219 +4.7%
Financial income 75/76B €908 €1,920 +€1,011 +111.4%
Recurring financial income 75 €908 €1,920 +€1,011 +111.4%
Financial charges 65/66B €144 €153 +€9 +6.3%
Recurring financial charges 65 €144 €153 +€9 +6.3%
Profit (loss) for the period before taxes 9903 €68,548 €72,769 +€4,221 +6.2%
Income taxes 67/77 €14,049 €14,794 +€745 +5.3%
Profit (loss) for the period 9904 €54,498 €57,974 +€3,476 +6.4%
Profit (loss) for the period to be appropriated 9905 €54,498 €57,974 +€3,476 +6.4%

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.