CABINET DEBATY: what changed
What changed
CABINET DEBATY
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€552,899
2024 · €513,196+€39,703
Equity
€2.7m
2024 · €2.5m+€232,343
Cash
€1.8m
2024 · €1.5m+€261,361
Balance sheet total
€3.2m
2024 · €3.0m+€174,118
Largest movements
Assets
- Cash +€261,361
up €261,361 (+17.3%), from €1.5m to €1.8m
mainly Net result for the year (+€552,899) and Depreciation (+€164,406)
- Tangible fixed assets -€93,163
down €93,163 (-9.6%), from €972,563 to €879,400
Equity and liabilities
- Reserves +€232,343
up €232,343 (+9.5%), from €2.5m to €2.7m
- Debts after one year -€59,251
down €59,251 (-28.8%), from €205,472 to €146,221
- Other debts -€49,452
down €49,452 (-54.6%), from €90,605 to €41,153
- Trade debts +€33,925
up €33,925 (+51.2%), from €66,314 to €100,239
Income statement
- Gross operating margin +€108,173
up €108,173 (+9.3%), from €1.2m to €1.3m
- Staff costs +€40,791
up €40,791 (+16.0%), from €254,193 to €294,984
- Taxes +€17,905
up €17,905 (+7.4%), from €241,286 to €259,191
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
€513,196
Gross operating margin
+€108,173
Staff costs
-€40,791
Depreciation
-€5,473
Other operating charges
-€703
Financial income
-€3,644
Financial charges
+€46
Taxes
-€17,905
Result 2025
€552,899
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
+€719,956
Investment
-€71,098
Financing
-€387,496
Cash 2024
€1.5m
From operations (derived)
+€719,956
Net result for the year
+€552,899
Depreciation
+€164,406
Stocks and contracts
-€11,720
Receivables within one year
+€4,100
Deferred charges and accrued income
+€1,556
Trade debts
+€33,925
Tax, wage and social debts
+€2,850
Other debts
-€49,452
Accrued charges and deferred income
+€21,392
Investment (derived)
-€71,098
Investment in fixed assets (net)
-€71,098
Financing
-€387,496
Debts after one year
-€59,251
Current portion of long-term debt
-€7,690
Contributions, distributions and other
-€320,556
Cash 2025
€1.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,025,442 | €3,199,560 | +€174,118 | +5.8% |
| Fixed assets | 21/28 | €972,909 | €879,601 | -€93,308 | -9.6% |
| Intangible fixed assets | 21 | €186 | €41 | -€145 | -78.0% |
| Tangible fixed assets | 22/27 | €972,563 | €879,400 | -€93,163 | -9.6% |
| Land and buildings | 22 | €494,133 | €468,959 | -€25,173 | -5.1% |
| Plant, machinery and equipment | 23 | €353,192 | €319,992 | -€33,200 | -9.4% |
| Furniture and vehicles | 24 | €125,239 | €90,449 | -€34,790 | -27.8% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €2,052,533 | €2,319,959 | +€267,425 | +13.0% |
| Stocks and contracts in progress | 3 | €44,065 | €55,785 | +€11,720 | +26.6% |
| Stocks | 30/36 | €44,065 | €55,785 | +€11,720 | +26.6% |
| Amounts receivable within one year | 40/41 | €81,086 | €76,986 | -€4,100 | -5.1% |
| Trade receivables | 40 | €48,451 | €72,433 | +€23,982 | +49.5% |
| Other amounts receivable | 41 | €32,634 | €4,553 | -€28,082 | -86.0% |
| Current investments | 50/53 | €399,990 | €399,990 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,511,248 | €1,772,610 | +€261,361 | +17.3% |
| Deferred charges and accrued income | 490/1 | €16,144 | €14,588 | -€1,556 | -9.6% |
| Total equity and liabilities | 10/49 | €3,025,442 | €3,199,560 | +€174,118 | +5.8% |
| Equity | 10/15 | €2,474,123 | €2,706,467 | +€232,343 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,455,523 | €2,687,867 | +€232,343 | +9.5% |
| Distributable reserves | 133 | €2,455,523 | €2,687,867 | +€232,343 | +9.5% |
| Amounts payable | 17/49 | €551,319 | €493,093 | -€58,225 | -10.6% |
| Amounts payable after more than one year | 17 | €205,472 | €146,221 | -€59,251 | -28.8% |
| Financial debts | 170/4 | €205,472 | €146,221 | -€59,251 | -28.8% |
| Amounts payable within one year | 42/48 | €253,610 | €233,243 | -€20,367 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €66,941 | €59,251 | -€7,690 | -11.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €66,314 | €100,239 | +€33,925 | +51.2% |
| Suppliers | 440/4 | €66,314 | €100,239 | +€33,925 | +51.2% |
| Taxes, remuneration and social security | 45 | €29,750 | €32,600 | +€2,850 | +9.6% |
| Taxes | 450/3 | €1,200 | €73 | -€1,127 | -93.9% |
| Remuneration and social security | 454/9 | €28,550 | €32,527 | +€3,977 | +13.9% |
| Other amounts payable | 47/48 | €90,605 | €41,153 | -€49,452 | -54.6% |
| Accrued charges and deferred income | 492/3 | €92,237 | €113,629 | +€21,392 | +23.2% |
| Remuneration, social security and pensions | 62 | €254,193 | €294,984 | +€40,791 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,934 | €164,406 | +€5,473 | +3.4% |
| Other operating charges | 640/8 | €6,162 | €6,865 | +€703 | +11.4% |
| Gross operating margin | 9900 | €1,168,019 | €1,276,191 | +€108,173 | +9.3% |
| Operating profit (loss) | 9901 | €748,730 | €809,935 | +€61,206 | +8.2% |
| Financial income | 75/76B | €15,186 | €11,542 | -€3,644 | -24.0% |
| Recurring financial income | 75 | €15,186 | €11,542 | -€3,644 | -24.0% |
| Financial charges | 65/66B | €9,434 | €9,388 | -€46 | -0.5% |
| Recurring financial charges | 65 | €9,434 | €9,388 | -€46 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €754,482 | €812,090 | +€57,607 | +7.6% |
| Income taxes | 67/77 | €241,286 | €259,191 | +€17,905 | +7.4% |
| Profit (loss) for the period | 9904 | €513,196 | €552,899 | +€39,703 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €513,196 | €552,899 | +€39,703 | +7.7% |
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 2 November 2026 via checked.be.