B & P EUPHONIE: what changed
What changed
B & P EUPHONIE
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€39,241
2024 · -€55,461+€94,702
Equity
€603,400
2024 · €564,159+€39,241
Cash
€41,029
2024 · €282,705-€241,677
Balance sheet total
€608,088
2024 · €571,038+€37,050
Largest movements
Assets
- Current investments +€280,000
up €280,000 (+140%), from €200,000 to €480,000
- Cash -€241,677
down €241,677 (-85.5%), from €282,705 to €41,029
mainly Current investments (-€280,000) and Receivables within one year (-€2,361)
Equity and liabilities
- Profit (loss) carried forward +€39,241
up €39,241 (+72.8%), from -€53,894 to -€14,653
Income statement
- Taxes -€57,451
down €57,451 (-83.8%), from €68,582 to €11,132
- Gross operating margin +€34,878
up €34,878 (+362%), from €9,627 to €44,505
- Financial income +€1,980
up €1,980 (+29.0%), from €6,834 to €8,814
- Depreciation -€644
down €644 (-37.7%), from €1,710 to €1,066
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
-€55,461
Gross operating margin
+€34,878
Depreciation
+€644
Other operating charges
-€101
Financial income
+€1,980
Financial charges
-€151
Taxes
+€57,451
Result 2025
€39,241
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
+€38,323
Investment
-€280,000
Financing
€0
Cash 2024
€282,705
From operations (derived)
+€38,323
Net result for the year
+€39,241
Depreciation
+€1,066
Stocks and contracts
+€4,092
Receivables within one year
-€2,361
Deferred charges and accrued income
-€1,524
Trade debts
-€2,075
Accrued charges and deferred income
-€117
Investment (derived)
-€280,000
Current investments
-€280,000
Cash 2025
€41,029
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €571,038 | €608,088 | +€37,050 | +6.5% |
| Fixed assets | 21/28 | €6,395 | €5,329 | -€1,066 | -16.7% |
| Intangible fixed assets | 21 | €6,395 | €5,329 | -€1,066 | -16.7% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €564,643 | €602,758 | +€38,116 | +6.8% |
| Stocks and contracts in progress | 3 | €9,449 | €5,357 | -€4,092 | -43.3% |
| Stocks | 30/36 | €9,449 | €5,357 | -€4,092 | -43.3% |
| Amounts receivable within one year | 40/41 | €71,778 | €74,139 | +€2,361 | +3.3% |
| Trade receivables | 40 | €2,110 | €1,351 | -€759 | -36.0% |
| Other amounts receivable | 41 | €69,669 | €72,788 | +€3,120 | +4.5% |
| Current investments | 50/53 | €200,000 | €480,000 | +€280,000 | +140% |
| Cash at bank and in hand | 54/58 | €282,705 | €41,029 | -€241,677 | -85.5% |
| Deferred charges and accrued income | 490/1 | €710 | €2,234 | +€1,524 | +215% |
| Total equity and liabilities | 10/49 | €571,038 | €608,088 | +€37,050 | +6.5% |
| Equity | 10/15 | €564,159 | €603,400 | +€39,241 | +7.0% |
| Contributions | 10/11 | €506,200 | €506,200 | = | 0.0% |
| Reserves | 13 | €111,853 | €111,853 | = | 0.0% |
| Distributable reserves | 133 | €111,853 | €111,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,894 | -€14,653 | +€39,241 | +72.8% |
| Amounts payable | 17/49 | €6,879 | €4,688 | -€2,191 | -31.9% |
| Amounts payable within one year | 42/48 | €6,762 | €4,688 | -€2,075 | -30.7% |
| Trade debts | 44 | €4,762 | €2,688 | -€2,075 | -43.6% |
| Suppliers | 440/4 | €4,762 | €2,688 | -€2,075 | -43.6% |
| Taxes, remuneration and social security | 45 | €2,000 | €2,000 | = | 0.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €117 | €0 | -€117 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,710 | €1,066 | -€644 | -37.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €1,090 | €1,191 | +€101 | +9.2% |
| Gross operating margin | 9900 | €9,627 | €44,505 | +€34,878 | +362% |
| Operating profit (loss) | 9901 | €6,827 | €42,248 | +€35,422 | +519% |
| Financial income | 75/76B | €6,834 | €8,814 | +€1,980 | +29.0% |
| Recurring financial income | 75 | €6,834 | €8,814 | +€1,980 | +29.0% |
| Financial charges | 65/66B | €540 | €690 | +€151 | +27.9% |
| Recurring financial charges | 65 | €540 | €690 | +€151 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €13,121 | €50,372 | +€37,251 | +284% |
| Income taxes | 67/77 | €68,582 | €11,132 | -€57,451 | -83.8% |
| Profit (loss) for the period | 9904 | -€55,461 | €39,241 | +€94,702 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,461 | €39,241 | +€94,702 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 7 November 2026 via checked.be.