Carmen ARCKENS: what changed
What changed
Carmen ARCKENS
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€60,026
2024 · €80,721-€20,695
Equity
€421,076
2024 · €361,050+€60,026
Cash
€218,823
2024 · €166,505+€52,318
Balance sheet total
€698,667
2024 · €670,201+€28,467
Largest movements
Assets
- Cash +€52,318
up €52,318 (+31.4%), from €166,505 to €218,823
mainly Net result for the year (+€60,026) and Depreciation (+€36,389)
- Tangible fixed assets -€16,060
down €16,060 (-3.3%), from €485,775 to €469,714
- Receivables within one year -€7,648
down €7,648 (-61.2%), from €12,497 to €4,849
of which Trade receivables: -€11,105
Equity and liabilities
- Reserves +€60,026
up €60,026 (+17.2%), from €348,650 to €408,676
- Debts after one year -€35,988
down €35,988 (-16.4%), from €219,230 to €183,242
- Current portion of long-term debt +€13,824
up €13,824 (+56.3%), from €24,550 to €38,374
- Trade debts -€10,642
down €10,642 (-60.1%), from €17,716 to €7,074
Income statement
- Staff costs +€17,091
up €17,091 (+97.6%), from €17,519 to €34,610
- Depreciation +€10,563
up €10,563 (+40.9%), from €25,826 to €36,389
- Taxes -€6,879
down €6,879 (-18.1%), from €37,982 to €31,103
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
€80,721
Gross operating margin
-€614
Staff costs
-€17,091
Depreciation
-€10,563
Other operating charges
+€798
Financial income
-€257
Financial charges
+€153
Taxes
+€6,879
Result 2025
€60,026
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
+€94,903
Investment
-€20,329
Financing
-€22,256
Cash 2024
€166,505
From operations (derived)
+€94,903
Net result for the year
+€60,026
Depreciation
+€36,389
Receivables within one year
+€7,648
Deferred charges and accrued income
+€143
Trade debts
-€10,642
Tax, wage and social debts
+€2,063
Other debts
+€1,674
Accrued charges and deferred income
-€2,399
Investment (derived)
-€20,329
Investment in fixed assets (net)
-€20,329
Financing
-€22,256
Debts after one year
-€35,988
Current portion of long-term debt
+€13,824
Short-term financial debts
-€91
Cash 2025
€218,823
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €670,201 | €698,667 | +€28,467 | +4.2% |
| Fixed assets | 21/28 | €485,775 | €469,714 | -€16,060 | -3.3% |
| Tangible fixed assets | 22/27 | €485,775 | €469,714 | -€16,060 | -3.3% |
| Land and buildings | 22 | €383,334 | €382,046 | -€1,288 | -0.3% |
| Plant, machinery and equipment | 23 | €86,267 | €78,510 | -€7,756 | -9.0% |
| Furniture and vehicles | 24 | €16,174 | €9,158 | -€7,016 | -43.4% |
| Current assets | 29/58 | €184,426 | €228,953 | +€44,527 | +24.1% |
| Amounts receivable within one year | 40/41 | €12,497 | €4,849 | -€7,648 | -61.2% |
| Trade receivables | 40 | €11,105 | - | -€11,105 | |
| Other amounts receivable | 41 | €1,391 | €4,849 | +€3,457 | +248% |
| Cash at bank and in hand | 54/58 | €166,505 | €218,823 | +€52,318 | +31.4% |
| Deferred charges and accrued income | 490/1 | €5,425 | €5,282 | -€143 | -2.6% |
| Total equity and liabilities | 10/49 | €670,201 | €698,667 | +€28,467 | +4.2% |
| Equity | 10/15 | €361,050 | €421,076 | +€60,026 | +16.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €348,650 | €408,676 | +€60,026 | +17.2% |
| Distributable reserves | 133 | €348,650 | €408,676 | +€60,026 | +17.2% |
| Amounts payable | 17/49 | €309,151 | €277,591 | -€31,559 | -10.2% |
| Amounts payable after more than one year | 17 | €219,230 | €183,242 | -€35,988 | -16.4% |
| Financial debts | 170/4 | €219,230 | €183,242 | -€35,988 | -16.4% |
| Amounts payable within one year | 42/48 | €84,215 | €91,043 | +€6,828 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €24,550 | €38,374 | +€13,824 | +56.3% |
| Financial debts | 43 | €20,639 | €20,548 | -€91 | -0.4% |
| Credit institutions | 430/8 | €20,639 | €20,548 | -€91 | -0.4% |
| Trade debts | 44 | €17,716 | €7,074 | -€10,642 | -60.1% |
| Suppliers | 440/4 | €17,716 | €7,074 | -€10,642 | -60.1% |
| Taxes, remuneration and social security | 45 | €7,788 | €9,851 | +€2,063 | +26.5% |
| Taxes | 450/3 | €4,066 | €4,092 | +€26 | +0.6% |
| Remuneration and social security | 454/9 | €3,722 | €5,759 | +€2,037 | +54.7% |
| Other amounts payable | 47/48 | €13,521 | €15,196 | +€1,674 | +12.4% |
| Accrued charges and deferred income | 492/3 | €5,706 | €3,306 | -€2,399 | -42.0% |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Remuneration, social security and pensions | 62 | €17,519 | €34,610 | +€17,091 | +97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,826 | €36,389 | +€10,563 | +40.9% |
| Other operating charges | 640/8 | €2,737 | €1,939 | -€798 | -29.2% |
| Gross operating margin | 9900 | €175,232 | €174,618 | -€614 | -0.4% |
| Operating profit (loss) | 9901 | €129,150 | €101,680 | -€27,470 | -21.3% |
| Financial income | 75/76B | €1,701 | €1,445 | -€257 | -15.1% |
| Recurring financial income | 75 | €1,701 | €1,445 | -€257 | -15.1% |
| Financial charges | 65/66B | €12,148 | €11,995 | -€153 | -1.3% |
| Recurring financial charges | 65 | €12,148 | €11,995 | -€153 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €118,703 | €91,129 | -€27,574 | -23.2% |
| Income taxes | 67/77 | €37,982 | €31,103 | -€6,879 | -18.1% |
| Profit (loss) for the period | 9904 | €80,721 | €60,026 | -€20,695 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €80,721 | €60,026 | -€20,695 | -25.6% |
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 8 November 2026 via checked.be.