Anthonie De Maere: what changed
What changed
Anthonie De Maere
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€150,222
2024 · €178,572-€28,350
Equity
€1,000
2024 · €426,185-€425,185
Cash
€23,342
2024 · €22,403+€939
Balance sheet total
€274,456
2024 · €435,916-€161,459
Largest movements
Assets
- Current investments -€225,000
down €225,000 (-60.0%), from €375,000 to €150,000
- Receivables within one year +€42,076
up €42,076 (+118%), from €35,529 to €77,605
of which Other amounts receivable: +€43,489
- Deferred charges and accrued income +€21,489
up €21,489 (+2,827%), from €760 to €22,249
Equity and liabilities
- Reserves -€425,185
no longer reported in 2025 (was €425,185)
- Other debts +€189,265
up €189,265, from €0 to €189,265
- Tax, wage and social debts +€51,203
up €51,203 (+1,199%), from €4,271 to €55,474
of which Taxes: +€46,203
- Provisions +€28,717
new in 2025: €28,717
- Trade debts -€5,459
no longer reported in 2025 (was €5,459)
Income statement
- Provisions +€28,717
new in 2025: €28,717
- Taxes -€9,559
down €9,559 (-17.1%), from €55,762 to €46,203
- Financial charges +€4,680
up €4,680 (+2,198%), from €213 to €4,893
- Financial income -€4,199
down €4,199 (-69.8%), from €6,017 to €1,818
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
€178,572
Gross operating margin
+€1,632
Staff costs
-€1,918
Depreciation
+€134
Provisions
-€28,717
Other operating charges
-€161
Financial income
-€4,199
Financial charges
-€4,680
Taxes
+€9,559
Result 2025
€150,222
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
+€351,346
Investment
+€225,000
Financing
-€575,407
Cash 2024
€22,403
From operations (derived)
+€351,346
Net result for the year
+€150,222
Depreciation
+€964
Receivables within one year
-€42,076
Deferred charges and accrued income
-€21,489
Provisions
+€28,717
Trade debts
-€5,459
Tax, wage and social debts
+€51,203
Other debts
+€189,265
Investment (derived)
+€225,000
Current investments
+€225,000
Financing
-€575,407
Contributions, distributions and other
-€575,407
Cash 2025
€23,342
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €435,916 | €274,456 | -€161,459 | -37.0% |
| Fixed assets | 21/28 | €2,223 | €1,260 | -€964 | -43.3% |
| Tangible fixed assets | 22/27 | €2,223 | €1,260 | -€964 | -43.3% |
| Plant, machinery and equipment | 23 | €332 | - | -€332 | |
| Furniture and vehicles | 24 | €1,891 | €1,260 | -€632 | -33.4% |
| Current assets | 29/58 | €433,692 | €273,197 | -€160,496 | -37.0% |
| Amounts receivable within one year | 40/41 | €35,529 | €77,605 | +€42,076 | +118% |
| Trade receivables | 40 | €29,018 | €27,605 | -€1,413 | -4.9% |
| Other amounts receivable | 41 | €6,511 | €50,000 | +€43,489 | +668% |
| Current investments | 50/53 | €375,000 | €150,000 | -€225,000 | -60.0% |
| Cash at bank and in hand | 54/58 | €22,403 | €23,342 | +€939 | +4.2% |
| Deferred charges and accrued income | 490/1 | €760 | €22,249 | +€21,489 | +2,827% |
| Total equity and liabilities | 10/49 | €435,916 | €274,456 | -€161,459 | -37.0% |
| Equity | 10/15 | €426,185 | €1,000 | -€425,185 | -99.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €1,000 | +€1,000 | |
| Share premium | 1100/10 | - | €1,000 | +€1,000 | |
| Reserves | 13 | €425,185 | - | -€425,185 | |
| Distributable reserves | 133 | €425,185 | - | -€425,185 | |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | - | €28,717 | +€28,717 | |
| Provisions for liabilities and charges | 160/5 | - | €28,717 | +€28,717 | |
| Other liabilities and charges | 164/5 | - | €28,717 | +€28,717 | |
| Amounts payable | 17/49 | €9,730 | €244,739 | +€235,009 | +2,415% |
| Amounts payable within one year | 42/48 | €9,730 | €244,739 | +€235,009 | +2,415% |
| Trade debts | 44 | €5,459 | - | -€5,459 | |
| Suppliers | 440/4 | €5,459 | - | -€5,459 | |
| Taxes, remuneration and social security | 45 | €4,271 | €55,474 | +€51,203 | +1,199% |
| Taxes | 450/3 | €4,271 | €50,474 | +€46,203 | +1,082% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €0 | €189,265 | +€189,265 | |
| Remuneration, social security and pensions | 62 | - | €1,918 | +€1,918 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,098 | €964 | -€134 | -12.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €28,717 | +€28,717 | |
| Other operating charges | 640/8 | €1,009 | €1,170 | +€161 | +15.9% |
| Gross operating margin | 9900 | €230,637 | €232,269 | +€1,632 | +0.7% |
| Operating profit (loss) | 9901 | €228,530 | €199,499 | -€29,030 | -12.7% |
| Financial income | 75/76B | €6,017 | €1,818 | -€4,199 | -69.8% |
| Recurring financial income | 75 | €6,017 | €1,818 | -€4,199 | -69.8% |
| Financial charges | 65/66B | €213 | €4,893 | +€4,680 | +2,198% |
| Recurring financial charges | 65 | €213 | €4,893 | +€4,680 | +2,198% |
| Profit (loss) for the period before taxes | 9903 | €234,333 | €196,424 | -€37,909 | -16.2% |
| Income taxes | 67/77 | €55,762 | €46,203 | -€9,559 | -17.1% |
| Profit (loss) for the period | 9904 | €178,572 | €150,222 | -€28,350 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €178,572 | €150,222 | -€28,350 | -15.9% |
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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 4 November 2026 via checked.be.