BERNAGIE DAAN: 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.
What changed
BERNAGIE DAAN
NACE 86.230, Dental practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€174,209
2024 · €157,700+€16,509
Equity
€827,174
2024 · €699,964+€127,209
Cash
€260,160
2024 · €230,411+€29,749
Balance sheet total
€933,965
2024 · €808,896+€125,069
Largest movements
Assets
- Current investments +€61,164
up €61,164 (+47.9%), from €127,627 to €188,791
- Receivables after one year +€29,877
up €29,877 (+14.6%), from €205,273 to €235,149
- Cash +€29,749
up €29,749 (+12.9%), from €230,411 to €260,160
mainly Net result for the year (+€174,209) and Depreciation (+€26,562)
Equity and liabilities
- Reserves +€127,000
up €127,000 (+19.0%), from €670,000 to €797,000
Income statement
- Gross operating margin +€31,719
up €31,719 (+12.6%), from €251,214 to €282,932
- Taxes +€8,247
up €8,247 (+11.6%), from €70,795 to €79,042
- Depreciation +€3,793
up €3,793 (+16.7%), from €22,769 to €26,562
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.
Result 2024
€157,700
Gross operating margin
+€31,719
Depreciation
-€3,793
Other operating charges
-€1,404
Other operating items
-€2,734
Financial income
+€958
Financial charges
+€11
Taxes
-€8,247
Result 2025
€174,209
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€167,635
Investment
-€92,680
Financing
-€45,206
Cash 2024
€230,411
From operations (derived)
+€167,635
Net result for the year
+€174,209
Depreciation
+€26,562
Receivables after one year
-€29,877
Receivables within one year
+€1,805
Deferred charges and accrued income
-€1,130
Trade debts
+€127
Tax, wage and social debts
-€5,223
Other debts
+€1,162
Investment (derived)
-€92,680
Investment in fixed assets (net)
-€31,517
Current investments
-€61,164
Financing
-€45,206
Debts after one year
-€1,291
Current portion of long-term debt
+€3,085
Contributions, distributions and other
-€47,000
Cash 2025
€260,160
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €808,896 | €933,965 | +€125,069 | +15.5% |
| Fixed assets | 21/28 | €231,854 | €236,809 | +€4,955 | +2.1% |
| Tangible fixed assets | 22/27 | €231,854 | €236,809 | +€4,955 | +2.1% |
| Land and buildings | 22 | €147,993 | €142,441 | -€5,551 | -3.8% |
| Plant, machinery and equipment | 23 | €73,383 | €66,202 | -€7,181 | -9.8% |
| Furniture and vehicles | 24 | €9,478 | €15,263 | +€5,785 | +61.0% |
| Leasing and similar rights | 25 | - | €11,902 | +€11,902 | |
| Other tangible fixed assets | 26 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €577,041 | €697,156 | +€120,114 | +20.8% |
| Amounts receivable after more than one year | 29 | €205,273 | €235,149 | +€29,877 | +14.6% |
| Other amounts receivable | 291 | €205,273 | €235,149 | +€29,877 | +14.6% |
| Amounts receivable within one year | 40/41 | €4,924 | €3,120 | -€1,805 | -36.6% |
| Trade receivables | 40 | €4,924 | €3,120 | -€1,805 | -36.6% |
| Current investments | 50/53 | €127,627 | €188,791 | +€61,164 | +47.9% |
| Cash at bank and in hand | 54/58 | €230,411 | €260,160 | +€29,749 | +12.9% |
| Deferred charges and accrued income | 490/1 | €8,807 | €9,936 | +€1,130 | +12.8% |
| Total equity and liabilities | 10/49 | €808,896 | €933,965 | +€125,069 | +15.5% |
| Equity | 10/15 | €699,964 | €827,174 | +€127,209 | +18.2% |
| Reserves | 13 | €670,000 | €797,000 | +€127,000 | +19.0% |
| Distributable reserves | 133 | €670,000 | €797,000 | +€127,000 | +19.0% |
| Profit (loss) carried forward | 14 | €29,964 | €30,174 | +€209 | +0.7% |
| Amounts payable | 17/49 | €108,931 | €106,791 | -€2,140 | -2.0% |
| Amounts payable after more than one year | 17 | €62,574 | €61,283 | -€1,291 | -2.1% |
| Financial debts | 170/4 | €62,574 | €61,283 | -€1,291 | -2.1% |
| Amounts payable within one year | 42/48 | €46,357 | €45,508 | -€849 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €10,309 | €13,395 | +€3,085 | +29.9% |
| Trade debts | 44 | €944 | €1,071 | +€127 | +13.5% |
| Suppliers | 440/4 | €944 | €1,071 | +€127 | +13.5% |
| Taxes, remuneration and social security | 45 | €30,861 | €25,638 | -€5,223 | -16.9% |
| Taxes | 450/3 | €30,861 | €25,638 | -€5,223 | -16.9% |
| Other amounts payable | 47/48 | €4,242 | €5,404 | +€1,162 | +27.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,769 | €26,562 | +€3,793 | +16.7% |
| Other operating charges | 640/8 | €5,868 | €7,273 | +€1,404 | +23.9% |
| Non-recurring operating charges | 66A | €367 | €3,101 | +€2,734 | +745% |
| Gross operating margin | 9900 | €251,214 | €282,932 | +€31,719 | +12.6% |
| Operating profit (loss) | 9901 | €222,209 | €245,997 | +€23,788 | +10.7% |
| Financial income | 75/76B | €12,166 | €13,124 | +€958 | +7.9% |
| Recurring financial income | 75 | €12,166 | €13,124 | +€958 | +7.9% |
| Financial charges | 65/66B | €5,880 | €5,869 | -€11 | -0.2% |
| Recurring financial charges | 65 | €5,880 | €5,869 | -€11 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €228,495 | €253,252 | +€24,757 | +10.8% |
| Income taxes | 67/77 | €70,795 | €79,042 | +€8,247 | +11.6% |
| Profit (loss) for the period | 9904 | €157,700 | €174,209 | +€16,509 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €157,700 | €174,209 | +€16,509 | +10.5% |
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 24 October 2026 via checked.be.