AU & WAUW: what changed
What changed
AU & WAUW
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€119,232
2024 · €88,030+€31,203
Equity
€393,381
2024 · €408,783-€15,402
Cash
€237,518
2024 · €112,165+€125,353
Balance sheet total
€530,960
2024 · €548,294-€17,334
Largest movements
Assets
- Cash +€125,353
up €125,353 (+112%), from €112,165 to €237,518
mainly Net result for the year (+€119,232) and Current investments (+€100,000)
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Tangible fixed assets -€30,386
down €30,386 (-16.8%), from €181,237 to €150,851
- Receivables within one year -€11,960
down €11,960 (-8.3%), from €144,334 to €132,374
of which Other amounts receivable: -€21,585
Equity and liabilities
- Debts after one year -€18,898
down €18,898 (-26.2%), from €72,201 to €53,303
- Reserves -€15,402
down €15,402 (-3.8%), from €409,095 to €393,693
- Tax, wage and social debts +€10,184
up €10,184 (+39.5%), from €25,809 to €35,993
of which Remuneration and social security: +€6,234
- Trade debts +€6,212
up €6,212 (+34.3%), from €18,126 to €24,337
Income statement
- Gross operating margin +€50,987
up €50,987 (+18.4%), from €277,376 to €328,363
- Taxes +€14,692
up €14,692 (+39.3%), from €37,370 to €52,062
- Staff costs +€7,846
up €7,846 (+6.8%), from €115,576 to €123,422
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
€88,030
Gross operating margin
+€50,987
Staff costs
-€7,846
Depreciation
+€832
Other operating charges
+€12
Financial income
+€821
Financial charges
+€1,090
Taxes
-€14,692
Result 2025
€119,232
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
+€182,681
Investment
+€95,469
Financing
-€152,797
Cash 2024
€112,165
From operations (derived)
+€182,681
Net result for the year
+€119,232
Depreciation
+€34,917
Receivables within one year
+€11,960
Deferred charges and accrued income
+€341
Trade debts
+€6,212
Tax, wage and social debts
+€10,184
Accrued charges and deferred income
-€166
Investment (derived)
+€95,469
Investment in fixed assets (net)
-€4,531
Current investments
+€100,000
Financing
-€152,797
Debts after one year
-€18,898
Current portion of long-term debt
+€736
Contributions, distributions and other
-€134,634
Cash 2025
€237,518
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €548,294 | €530,960 | -€17,334 | -3.2% |
| Fixed assets | 21/28 | €181,237 | €150,851 | -€30,386 | -16.8% |
| Tangible fixed assets | 22/27 | €181,237 | €150,851 | -€30,386 | -16.8% |
| Land and buildings | 22 | €119,678 | €107,314 | -€12,364 | -10.3% |
| Plant, machinery and equipment | 23 | €9,279 | €6,511 | -€2,768 | -29.8% |
| Furniture and vehicles | 24 | €18,517 | €7,886 | -€10,631 | -57.4% |
| Leasing and similar rights | 25 | €33,763 | €29,141 | -€4,623 | -13.7% |
| Current assets | 29/58 | €367,057 | €380,109 | +€13,052 | +3.6% |
| Amounts receivable within one year | 40/41 | €144,334 | €132,374 | -€11,960 | -8.3% |
| Trade receivables | 40 | €238 | €9,862 | +€9,624 | +4,042% |
| Other amounts receivable | 41 | €144,096 | €122,512 | -€21,585 | -15.0% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €112,165 | €237,518 | +€125,353 | +112% |
| Deferred charges and accrued income | 490/1 | €10,557 | €10,217 | -€341 | -3.2% |
| Total equity and liabilities | 10/49 | €548,294 | €530,960 | -€17,334 | -3.2% |
| Equity | 10/15 | €408,783 | €393,381 | -€15,402 | -3.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €409,095 | €393,693 | -€15,402 | -3.8% |
| Distributable reserves | 133 | €409,095 | €393,693 | -€15,402 | -3.8% |
| Profit (loss) carried forward | 14 | -€12,712 | -€12,712 | = | 0.0% |
| Amounts payable | 17/49 | €139,511 | €137,579 | -€1,932 | -1.4% |
| Amounts payable after more than one year | 17 | €72,201 | €53,303 | -€18,898 | -26.2% |
| Financial debts | 170/4 | €72,201 | €53,303 | -€18,898 | -26.2% |
| Amounts payable within one year | 42/48 | €62,571 | €79,703 | +€17,132 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €18,037 | €18,772 | +€736 | +4.1% |
| Trade debts | 44 | €18,126 | €24,337 | +€6,212 | +34.3% |
| Suppliers | 440/4 | €18,126 | €24,337 | +€6,212 | +34.3% |
| Taxes, remuneration and social security | 45 | €25,809 | €35,993 | +€10,184 | +39.5% |
| Taxes | 450/3 | €8,878 | €12,828 | +€3,950 | +44.5% |
| Remuneration and social security | 454/9 | €16,931 | €23,165 | +€6,234 | +36.8% |
| Other amounts payable | 47/48 | €600 | €600 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,739 | €4,573 | -€166 | -3.5% |
| Non-recurring operating income | 76A | - | €6,000 | +€6,000 | |
| Remuneration, social security and pensions | 62 | €115,576 | €123,422 | +€7,846 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,749 | €34,917 | -€832 | -2.3% |
| Other operating charges | 640/8 | €4,239 | €4,227 | -€12 | -0.3% |
| Gross operating margin | 9900 | €277,376 | €328,363 | +€50,987 | +18.4% |
| Operating profit (loss) | 9901 | €121,811 | €165,795 | +€43,984 | +36.1% |
| Financial income | 75/76B | €8,160 | €8,980 | +€821 | +10.1% |
| Recurring financial income | 75 | €8,160 | €8,980 | +€821 | +10.1% |
| Financial charges | 65/66B | €4,571 | €3,481 | -€1,090 | -23.8% |
| Recurring financial charges | 65 | €4,571 | €3,481 | -€1,090 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €125,400 | €171,294 | +€45,895 | +36.6% |
| Income taxes | 67/77 | €37,370 | €52,062 | +€14,692 | +39.3% |
| Profit (loss) for the period | 9904 | €88,030 | €119,232 | +€31,203 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €88,030 | €119,232 | +€31,203 | +35.4% |
Next steps
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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 8 November 2026 via checked.be.