TANDARTS SOFIE VOET: 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.
TANDARTS SOFIE VOET
Largest movements
- Receivables within one year -€141,404
down €141,404 (-100%), from €141,404 to €0
of which Other amounts receivable: -€141,404
- Cash +€130,190
up €130,190 (+64.8%), from €200,951 to €331,140
mainly Net result for the year (+€156,652) and Receivables within one year (+€141,404)
- Receivables after one year -€73,968
down €73,968 (-100%), from €73,968 to €0
- Reserves -€126,061
down €126,061 (-17.9%), from €703,996 to €577,935
- Other debts +€48,957
new in 2025: €48,957
- Trade debts -€9,215
down €9,215 (-50.7%), from €18,171 to €8,956
- Gross operating margin +€11,200
up €11,200 (+3.9%), from €287,701 to €298,901
- Staff costs +€4,425
up €4,425 (+7.0%), from €63,595 to €68,021
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 | €774,373 | €682,636 | -€91,737 | -11.8% |
| Fixed assets | 21/28 | €25,257 | €19,651 | -€5,607 | -22.2% |
| Tangible fixed assets | 22/27 | €25,077 | €19,471 | -€5,607 | -22.4% |
| Plant, machinery and equipment | 23 | €8,926 | €8,304 | -€622 | -7.0% |
| Furniture and vehicles | 24 | €10,498 | €6,644 | -€3,853 | -36.7% |
| Other tangible fixed assets | 26 | €5,654 | €4,522 | -€1,132 | -20.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €749,116 | €662,986 | -€86,130 | -11.5% |
| Amounts receivable after more than one year | 29 | €73,968 | €0 | -€73,968 | -100% |
| Other amounts receivable | 291 | €73,968 | €0 | -€73,968 | -100% |
| Amounts receivable within one year | 40/41 | €141,404 | €0 | -€141,404 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €141,404 | €0 | -€141,404 | -100% |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €200,951 | €331,140 | +€130,190 | +64.8% |
| Deferred charges and accrued income | 490/1 | €32,794 | €31,845 | -€948 | -2.9% |
| Total equity and liabilities | 10/49 | €774,373 | €682,636 | -€91,737 | -11.8% |
| Equity | 10/15 | €716,396 | €590,335 | -€126,061 | -17.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €703,996 | €577,935 | -€126,061 | -17.9% |
| Distributable reserves | 133 | €703,996 | €577,935 | -€126,061 | -17.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €57,977 | €92,301 | +€34,324 | +59.2% |
| Amounts payable within one year | 42/48 | €36,791 | €71,685 | +€34,894 | +94.8% |
| Trade debts | 44 | €18,171 | €8,956 | -€9,215 | -50.7% |
| Suppliers | 440/4 | €18,171 | €8,956 | -€9,215 | -50.7% |
| Taxes, remuneration and social security | 45 | €18,621 | €13,773 | -€4,848 | -26.0% |
| Taxes | 450/3 | €11,641 | €4,797 | -€6,844 | -58.8% |
| Remuneration and social security | 454/9 | €6,980 | €8,976 | +€1,996 | +28.6% |
| Other amounts payable | 47/48 | - | €48,957 | +€48,957 | |
| Accrued charges and deferred income | 492/3 | €21,185 | €20,616 | -€570 | -2.7% |
| Remuneration, social security and pensions | 62 | €63,595 | €68,021 | +€4,425 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,116 | €13,063 | +€1,947 | +17.5% |
| Other operating charges | 640/8 | €779 | €617 | -€162 | -20.8% |
| Gross operating margin | 9900 | €287,701 | €298,901 | +€11,200 | +3.9% |
| Operating profit (loss) | 9901 | €212,211 | €217,200 | +€4,989 | +2.4% |
| Financial income | 75/76B | €9,803 | €10,356 | +€553 | +5.6% |
| Recurring financial income | 75 | €9,803 | €10,356 | +€553 | +5.6% |
| Financial charges | 65/66B | €1,676 | €1,829 | +€153 | +9.1% |
| Recurring financial charges | 65 | €1,676 | €1,829 | +€153 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €220,338 | €225,728 | +€5,390 | +2.4% |
| Income taxes | 67/77 | €68,139 | €69,076 | +€936 | +1.4% |
| Profit (loss) for the period | 9904 | €152,199 | €156,652 | +€4,454 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €152,199 | €156,652 | +€4,454 | +2.9% |
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 25 October 2026 via checked.be.