BOSCHVELD: 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
BOSCHVELD
NACE 86.230, Dental practice
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€314,541
2024 · €205,380+€109,161
Equity
€1.6m
2024 · €1.2m+€314,541
Cash
€300,316
2024 · €220,821+€79,495
Balance sheet total
€2.3m
2024 · €1.9m+€384,996
Largest movements
Assets
- Receivables after one year +€344,309
up €344,309 (+46.4%), from €741,691 to €1.1m
- Cash +€79,495
up €79,495 (+36.0%), from €220,821 to €300,316
mainly Net result for the year (+€314,541) and Other debts (+€70,338)
Equity and liabilities
- Reserves +€314,541
up €314,541 (+26.5%), from €1.2m to €1.5m
of which Distributable reserves: +€319,884
- Other debts +€70,338
up €70,338 (+12.9%), from €543,561 to €613,899
Income statement
- Gross operating margin +€130,476
up €130,476 (+34.6%), from €376,634 to €507,110
- Taxes +€50,820
up €50,820 (+54.9%), from €92,639 to €143,459
- Financial charges -€24,444
down €24,444 (-78.4%), from €31,159 to €6,715
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
€205,380
Gross operating margin
+€130,476
Staff costs
-€80
Depreciation
+€1,405
Other operating charges
-€948
Financial income
+€4,684
Financial charges
+€24,444
Taxes
-€50,820
Result 2025
€314,541
Cash bridge derived
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
+€112,740
Investment
-€33,245
Financing
€0
Cash 2024
€220,821
From operations (derived)
+€112,740
Net result for the year
+€314,541
Depreciation
+€42,524
Receivables after one year
-€344,309
Receivables within one year
+€16,634
Deferred charges and accrued income
+€12,895
Provisions
-€1,781
Trade debts
+€21,307
Tax, wage and social debts
-€19,410
Other debts
+€70,338
Investment (derived)
-€33,245
Investment in fixed assets (net)
-€33,245
Cash 2025
€300,316
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,892,763 | €2,277,759 | +€384,996 | +20.3% |
| Fixed assets | 21/28 | €840,792 | €831,512 | -€9,280 | -1.1% |
| Tangible fixed assets | 22/27 | €840,263 | €830,983 | -€9,280 | -1.1% |
| Land and buildings | 22 | €657,110 | €654,475 | -€2,635 | -0.4% |
| Plant, machinery and equipment | 23 | €40,795 | €34,896 | -€5,899 | -14.5% |
| Furniture and vehicles | 24 | €132,621 | €135,360 | +€2,738 | +2.1% |
| Other tangible fixed assets | 26 | €9,736 | €6,252 | -€3,484 | -35.8% |
| Financial fixed assets | 28 | €529 | €529 | = | 0.0% |
| Current assets | 29/58 | €1,051,971 | €1,446,247 | +€394,275 | +37.5% |
| Amounts receivable after more than one year | 29 | €741,691 | €1,086,000 | +€344,309 | +46.4% |
| Other amounts receivable | 291 | €741,691 | €1,086,000 | +€344,309 | +46.4% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,621 | €50,987 | -€16,634 | -24.6% |
| Trade receivables | 40 | - | €18,661 | +€18,661 | |
| Other amounts receivable | 41 | €67,621 | €32,325 | -€35,296 | -52.2% |
| Cash at bank and in hand | 54/58 | €220,821 | €300,316 | +€79,495 | +36.0% |
| Deferred charges and accrued income | 490/1 | €18,839 | €5,944 | -€12,895 | -68.4% |
| Total equity and liabilities | 10/49 | €1,892,763 | €2,277,759 | +€384,996 | +20.3% |
| Equity | 10/15 | €1,248,711 | €1,563,252 | +€314,541 | +25.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Contributions outside capital | 11 | €61,500 | €61,500 | = | 0.0% |
| Other | 1109/19 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,187,211 | €1,501,752 | +€314,541 | +26.5% |
| Non-distributable reserves | 130/1 | €35,990 | €35,990 | = | 0.0% |
| Legal reserve | 130 | €35,990 | - | -€35,990 | |
| Reserves not available under the articles | 1311 | - | €35,990 | +€35,990 | |
| Tax-exempt reserves | 132 | €184,910 | €179,567 | -€5,343 | -2.9% |
| Distributable reserves | 133 | €966,311 | €1,286,196 | +€319,884 | +33.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €61,637 | €59,856 | -€1,781 | -2.9% |
| Provisions for liabilities and charges | 160/5 | €61,637 | €59,856 | -€1,781 | -2.9% |
| Taxes | 161 | €61,637 | €59,856 | -€1,781 | -2.9% |
| Amounts payable | 17/49 | €582,415 | €654,651 | +€72,235 | +12.4% |
| Amounts payable within one year | 42/48 | €582,415 | €654,651 | +€72,235 | +12.4% |
| Trade debts | 44 | €2,547 | €23,853 | +€21,307 | +836.7% |
| Suppliers | 440/4 | €2,547 | €23,853 | +€21,307 | +836.7% |
| Taxes, remuneration and social security | 45 | €36,308 | €16,898 | -€19,410 | -53.5% |
| Taxes | 450/3 | €31,040 | €13,060 | -€17,979 | -57.9% |
| Remuneration and social security | 454/9 | €5,269 | €3,838 | -€1,430 | -27.1% |
| Other amounts payable | 47/48 | €543,561 | €613,899 | +€70,338 | +12.9% |
| Remuneration, social security and pensions | 62 | €28,417 | €28,497 | +€80 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,929 | €42,524 | -€1,405 | -3.2% |
| Other operating charges | 640/8 | €3,724 | €4,671 | +€948 | +25.4% |
| Gross operating margin | 9900 | €376,634 | €507,110 | +€130,476 | +34.6% |
| Operating profit (loss) | 9901 | €300,564 | €431,417 | +€130,853 | +43.5% |
| Financial income | 75/76B | €26,834 | €31,518 | +€4,684 | +17.5% |
| Recurring financial income | 75 | €26,834 | €31,518 | +€4,684 | +17.5% |
| Financial charges | 65/66B | €31,159 | €6,715 | -€24,444 | -78.4% |
| Recurring financial charges | 65 | €31,159 | €6,715 | -€24,444 | -78.4% |
| Profit (loss) for the period before taxes | 9903 | €296,238 | €456,220 | +€159,981 | +54.0% |
| Transfer from deferred taxes | 780 | €1,781 | €1,781 | = | 0.0% |
| Income taxes | 67/77 | €92,639 | €143,459 | +€50,820 | +54.9% |
| Profit (loss) for the period | 9904 | €205,380 | €314,541 | +€109,161 | +53.2% |
| Transfer from tax-exempt reserves | 789 | €5,343 | €5,343 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €210,723 | €319,884 | +€109,161 | +51.8% |
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 12 October 2026 via checked.be.