CABINET DENTAIRE E. IVANOVA: what changed
CABINET DENTAIRE E. IVANOVA
Largest movements
- Tangible fixed assets +€117,484
up €117,484 (+39.1%), from €300,149 to €417,633
of which Land and buildings: +€119,274
- Receivables within one year +€114,496
up €114,496 (+33.1%), from €345,651 to €460,148
of which Other amounts receivable: +€149,798
- Cash +€113,967
up €113,967 (+36.4%), from €313,509 to €427,476
mainly Net result for the year (+€267,845) and Accrued charges and deferred income (+€66,458)
- Reserves +€257,029
up €257,029 (+38.3%), from €670,888 to €927,916
of which Distributable reserves: +€257,029
- Accrued charges and deferred income +€66,458
up €66,458 (+2,215%), from €3,000 to €69,458
- Current portion of long-term debt +€42,338
up €42,338 (+135%), from €31,405 to €73,743
- Trade debts -€20,634
down €20,634 (-77.7%), from €26,543 to €5,908
- Debts after one year -€18,196
down €18,196 (-18.5%), from €98,104 to €79,908
- Gross operating margin +€78,693
up €78,693 (+16.0%), from €492,596 to €571,289
- Staff costs +€44,839
up €44,839 (+44.7%), from €100,320 to €145,159
- Other operating charges -€20,783
down €20,783 (-75.8%), from €27,427 to €6,645
- Taxes -€7,779
down €7,779 (-7.2%), from €108,784 to €101,005
- Depreciation +€7,757
up €7,757 (+15.9%), from €48,694 to €56,451
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €968,139 | €1,305,256 | +€337,116 | +34.8% |
| Fixed assets | 21/28 | €300,149 | €417,633 | +€117,484 | +39.1% |
| Tangible fixed assets | 22/27 | €300,149 | €417,633 | +€117,484 | +39.1% |
| Land and buildings | 22 | €205,177 | €324,451 | +€119,274 | +58.1% |
| Plant, machinery and equipment | 23 | €93,991 | €92,547 | -€1,444 | -1.5% |
| Furniture and vehicles | 24 | €980 | €634 | -€346 | -35.3% |
| Current assets | 29/58 | €667,990 | €887,623 | +€219,633 | +32.9% |
| Amounts receivable within one year | 40/41 | €345,651 | €460,148 | +€114,496 | +33.1% |
| Trade receivables | 40 | €35,302 | - | -€35,302 | |
| Other amounts receivable | 41 | €310,350 | €460,148 | +€149,798 | +48.3% |
| Cash at bank and in hand | 54/58 | €313,509 | €427,476 | +€113,967 | +36.4% |
| Deferred charges and accrued income | 490/1 | €8,830 | - | -€8,830 | |
| Total equity and liabilities | 10/49 | €968,139 | €1,305,256 | +€337,116 | +34.8% |
| Equity | 10/15 | €689,488 | €957,333 | +€267,845 | +38.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €670,888 | €927,916 | +€257,029 | +38.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €669,028 | €926,056 | +€257,029 | +38.4% |
| Profit (loss) carried forward | 14 | - | €10,816 | +€10,816 | |
| Amounts payable | 17/49 | €278,651 | €347,923 | +€69,272 | +24.9% |
| Amounts payable after more than one year | 17 | €98,104 | €79,908 | -€18,196 | -18.5% |
| Financial debts | 170/4 | €98,104 | €79,908 | -€18,196 | -18.5% |
| Amounts payable within one year | 42/48 | €177,548 | €198,557 | +€21,010 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €31,405 | €73,743 | +€42,338 | +135% |
| Trade debts | 44 | €26,543 | €5,908 | -€20,634 | -77.7% |
| Suppliers | 440/4 | €26,543 | €5,908 | -€20,634 | -77.7% |
| Taxes, remuneration and social security | 45 | €119,600 | €118,906 | -€694 | -0.6% |
| Taxes | 450/3 | €93,257 | €93,257 | = | 0.0% |
| Remuneration and social security | 454/9 | €26,343 | €25,649 | -€694 | -2.6% |
| Accrued charges and deferred income | 492/3 | €3,000 | €69,458 | +€66,458 | +2,215% |
| Remuneration, social security and pensions | 62 | €100,320 | €145,159 | +€44,839 | +44.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,694 | €56,451 | +€7,757 | +15.9% |
| Other operating charges | 640/8 | €27,427 | €6,645 | -€20,783 | -75.8% |
| Gross operating margin | 9900 | €492,596 | €571,289 | +€78,693 | +16.0% |
| Operating profit (loss) | 9901 | €316,154 | €363,034 | +€46,880 | +14.8% |
| Financial income | 75/76B | €15,427 | €21,290 | +€5,862 | +38.0% |
| Recurring financial income | 75 | €15,427 | €21,290 | +€5,862 | +38.0% |
| Financial charges | 65/66B | €18,617 | €15,474 | -€3,143 | -16.9% |
| Recurring financial charges | 65 | €18,617 | €15,474 | -€3,143 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €312,964 | €368,850 | +€55,885 | +17.9% |
| Income taxes | 67/77 | €108,784 | €101,005 | -€7,779 | -7.2% |
| Profit (loss) for the period | 9904 | €204,181 | €267,845 | +€63,664 | +31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €204,181 | €267,845 | +€63,664 | +31.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.