A.GYSELINCK: what changed
What changed
A.GYSELINCK
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€192,761
2024 · €181,861+€10,899
Equity
€1.1m
2024 · €954,503+€192,761
Cash
€216,971
2024 · €382,934-€165,963
Balance sheet total
€1.2m
2024 · €1.0m+€210,445
Largest movements
Assets
- Current investments +€376,926
up €376,926 (+68.9%), from €547,078 to €924,004
- Cash -€165,963
down €165,963 (-43.3%), from €382,934 to €216,971
mainly Current investments (-€376,926) and Receivables within one year (-€10,467)
Equity and liabilities
- Reserves +€192,761
up €192,761 (+20.3%), from €950,503 to €1.1m
of which Distributable reserves: +€192,761
- Tax, wage and social debts +€20,976
up €20,976 (+194%), from €10,825 to €31,801
of which Taxes: +€21,079
Income statement
- Gross operating margin +€17,522
up €17,522 (+5.9%), from €299,502 to €317,024
- Taxes +€6,240
up €6,240 (+7.7%), from €81,342 to €87,582
- Depreciation +€3,891
up €3,891 (+46.3%), from €8,410 to €12,301
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€181,861
Gross operating margin
+€17,522
Staff costs
+€1,857
Depreciation
-€3,891
Other operating charges
-€1,075
Financial income
+€2,590
Financial charges
+€136
Taxes
-€6,240
Result 2025
€192,761
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€212,911
Investment
-€378,874
Financing
€0
Cash 2024
€382,934
From operations (derived)
+€212,911
Net result for the year
+€192,761
Depreciation
+€12,301
Receivables within one year
-€10,467
Deferred charges and accrued income
+€631
Trade debts
-€1,912
Tax, wage and social debts
+€20,976
Other debts
-€1,380
Investment (derived)
-€378,874
Investment in fixed assets (net)
-€1,948
Current investments
-€376,926
Cash 2025
€216,971
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,010,598 | €1,221,043 | +€210,445 | +20.8% |
| Fixed assets | 21/28 | €76,495 | €66,141 | -€10,353 | -13.5% |
| Tangible fixed assets | 22/27 | €76,495 | €66,141 | -€10,353 | -13.5% |
| Land and buildings | 22 | €3,396 | €2,689 | -€707 | -20.8% |
| Plant, machinery and equipment | 23 | €58,418 | €48,989 | -€9,429 | -16.1% |
| Furniture and vehicles | 24 | €14,681 | €14,463 | -€218 | -1.5% |
| Current assets | 29/58 | €934,103 | €1,154,902 | +€220,799 | +23.6% |
| Amounts receivable within one year | 40/41 | €1,705 | €12,172 | +€10,467 | +614% |
| Trade receivables | 40 | €1,705 | €12,172 | +€10,467 | +614% |
| Current investments | 50/53 | €547,078 | €924,004 | +€376,926 | +68.9% |
| Cash at bank and in hand | 54/58 | €382,934 | €216,971 | -€165,963 | -43.3% |
| Deferred charges and accrued income | 490/1 | €2,386 | €1,755 | -€631 | -26.5% |
| Total equity and liabilities | 10/49 | €1,010,598 | €1,221,043 | +€210,445 | +20.8% |
| Equity | 10/15 | €954,503 | €1,147,264 | +€192,761 | +20.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €950,503 | €1,143,264 | +€192,761 | +20.3% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €188 | €188 | = | 0.0% |
| Distributable reserves | 133 | €949,315 | €1,142,076 | +€192,761 | +20.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €56,095 | €73,779 | +€17,684 | +31.5% |
| Amounts payable within one year | 42/48 | €56,095 | €73,779 | +€17,684 | +31.5% |
| Trade debts | 44 | €8,455 | €6,543 | -€1,912 | -22.6% |
| Suppliers | 440/4 | €8,455 | €6,543 | -€1,912 | -22.6% |
| Taxes, remuneration and social security | 45 | €10,825 | €31,801 | +€20,976 | +194% |
| Taxes | 450/3 | €6,342 | €27,420 | +€21,079 | +332% |
| Remuneration and social security | 454/9 | €4,483 | €4,380 | -€103 | -2.3% |
| Other amounts payable | 47/48 | €36,816 | €35,435 | -€1,380 | -3.7% |
| Remuneration, social security and pensions | 62 | €35,745 | €33,888 | -€1,857 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,410 | €12,301 | +€3,891 | +46.3% |
| Other operating charges | 640/8 | €4,012 | €5,087 | +€1,075 | +26.8% |
| Gross operating margin | 9900 | €299,502 | €317,024 | +€17,522 | +5.9% |
| Operating profit (loss) | 9901 | €251,335 | €265,748 | +€14,413 | +5.7% |
| Financial income | 75/76B | €12,201 | €14,791 | +€2,590 | +21.2% |
| Recurring financial income | 75 | €12,201 | €14,791 | +€2,590 | +21.2% |
| Financial charges | 65/66B | €332 | €196 | -€136 | -40.9% |
| Recurring financial charges | 65 | €332 | €196 | -€136 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €263,203 | €280,342 | +€17,139 | +6.5% |
| Income taxes | 67/77 | €81,342 | €87,582 | +€6,240 | +7.7% |
| Profit (loss) for the period | 9904 | €181,861 | €192,761 | +€10,899 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €181,861 | €192,761 | +€10,899 | +6.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.