CONFIDENT: what changed
Two fiscal 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
CONFIDENT
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€171,681
2024 · €67,140+€104,541
Equity
€339,815
2024 · €168,134+€171,681
Cash
€247,236
2024 · €246,270+€966
Balance sheet total
€493,896
2024 · €510,215-€16,319
Largest movements
Assets
- Receivables after one year +€50,442
new in 2025: €50,442
- Tangible fixed assets -€47,606
down €47,606 (-27.1%), from €175,445 to €127,839
- Intangible fixed assets -€23,680
down €23,680 (-48.0%), from €49,371 to €25,691
Equity and liabilities
- Reserves +€171,681
up €171,681 (+110.2%), from €155,734 to €327,415
- Trade debts -€152,815
down €152,815 (-73.2%), from €208,881 to €56,066
- Debts after one year -€29,154
down €29,154 (-39.0%), from €74,712 to €45,559
- Short-term financial debts -€8,882
down €8,882 (-100.0%), from €8,882 to €0
Income statement
- Gross operating margin +€147,977
up €147,977 (+52.2%), from €283,377 to €431,354
- Taxes +€36,701
up €36,701 (+166.4%), from €22,062 to €58,763
- Depreciation +€14,958
up €14,958 (+22.6%), from €66,058 to €81,016
- Other operating charges -€10,076
down €10,076 (-93.0%), from €10,835 to €759
- Write-downs +€7,601
up €7,601, from -€7,601 to €0
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
€67,140
Gross operating margin
+€147,977
Staff costs
+€5,068
Depreciation
-€14,958
Write-downs
-€7,601
Other operating charges
+€10,076
Other operating items
-€85
Financial income
+€1,270
Financial charges
-€504
Taxes
-€36,701
Result 2025
€171,681
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
+€47,712
Investment
-€9,730
Financing
-€37,016
Cash 2024
€246,270
From operations (derived)
+€47,712
Net result for the year
+€171,681
Depreciation
+€81,016
Receivables after one year
-€50,442
Receivables within one year
-€2,277
Deferred charges and accrued income
-€1,281
Trade debts
-€152,815
Tax, wage and social debts
+€1,936
Other debts
-€105
Investment (derived)
-€9,730
Investment in fixed assets (net)
-€9,730
Financing
-€37,016
Debts after one year
-€29,154
Current portion of long-term debt
+€1,019
Short-term financial debts
-€8,882
Cash 2025
€247,236
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €510,215 | €493,896 | -€16,319 | -3.2% |
| Fixed assets | 21/28 | €224,866 | €153,580 | -€71,286 | -31.7% |
| Intangible fixed assets | 21 | €49,371 | €25,691 | -€23,680 | -48.0% |
| Tangible fixed assets | 22/27 | €175,445 | €127,839 | -€47,606 | -27.1% |
| Plant, machinery and equipment | 23 | €44,877 | €37,291 | -€7,586 | -16.9% |
| Furniture and vehicles | 24 | €41,917 | €27,429 | -€14,488 | -34.6% |
| Leasing and similar rights | 25 | €45,858 | €34,479 | -€11,379 | -24.8% |
| Other tangible fixed assets | 26 | €42,793 | €28,640 | -€14,153 | -33.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €285,349 | €340,315 | +€54,966 | +19.3% |
| Amounts receivable after more than one year | 29 | - | €50,442 | +€50,442 | |
| Other amounts receivable | 291 | - | €50,442 | +€50,442 | |
| Amounts receivable within one year | 40/41 | €33,209 | €35,487 | +€2,277 | +6.9% |
| Trade receivables | 40 | €935 | €35,483 | +€34,548 | +3693.7% |
| Other amounts receivable | 41 | €32,274 | €4 | -€32,270 | -100.0% |
| Cash at bank and in hand | 54/58 | €246,270 | €247,236 | +€966 | +0.4% |
| Deferred charges and accrued income | 490/1 | €5,869 | €7,150 | +€1,281 | +21.8% |
| Total equity and liabilities | 10/49 | €510,215 | €493,896 | -€16,319 | -3.2% |
| Equity | 10/15 | €168,134 | €339,815 | +€171,681 | +102.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €155,734 | €327,415 | +€171,681 | +110.2% |
| Distributable reserves | 133 | €155,734 | €327,415 | +€171,681 | +110.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €342,082 | €154,081 | -€188,000 | -55.0% |
| Amounts payable after more than one year | 17 | €74,712 | €45,559 | -€29,154 | -39.0% |
| Financial debts | 170/4 | €74,712 | €45,559 | -€29,154 | -39.0% |
| Amounts payable within one year | 42/48 | €267,369 | €108,522 | -€158,847 | -59.4% |
| Current portion of amounts payable after more than one year | 42 | €28,134 | €29,154 | +€1,019 | +3.6% |
| Financial debts | 43 | €8,882 | €0 | -€8,882 | -100.0% |
| Credit institutions | 430/8 | €8,882 | €0 | -€8,882 | -100.0% |
| Trade debts | 44 | €208,881 | €56,066 | -€152,815 | -73.2% |
| Suppliers | 440/4 | €208,881 | €56,066 | -€152,815 | -73.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €21,367 | €23,303 | +€1,936 | +9.1% |
| Taxes | 450/3 | - | €3,763 | +€3,763 | |
| Remuneration and social security | 454/9 | €21,367 | €19,540 | -€1,827 | -8.6% |
| Other amounts payable | 47/48 | €105 | €0 | -€105 | -100.0% |
| Non-recurring operating income | 76A | €9,071 | €0 | -€9,071 | -100.0% |
| Remuneration, social security and pensions | 62 | €119,850 | €114,782 | -€5,068 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,058 | €81,016 | +€14,958 | +22.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,601 | €0 | +€7,601 | |
| Other operating charges | 640/8 | €10,835 | €759 | -€10,076 | -93.0% |
| Non-recurring operating charges | 66A | - | €85 | +€85 | |
| Gross operating margin | 9900 | €283,377 | €431,354 | +€147,977 | +52.2% |
| Operating profit (loss) | 9901 | €94,234 | €234,711 | +€140,477 | +149.1% |
| Financial income | 75/76B | €18 | €1,288 | +€1,270 | +7113.5% |
| Recurring financial income | 75 | €18 | €1,288 | +€1,270 | +7113.5% |
| Financial charges | 65/66B | €5,051 | €5,555 | +€504 | +10.0% |
| Recurring financial charges | 65 | €5,051 | €5,555 | +€504 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €89,201 | €230,444 | +€141,243 | +158.3% |
| Income taxes | 67/77 | €22,062 | €58,763 | +€36,701 | +166.4% |
| Profit (loss) for the period | 9904 | €67,140 | €171,681 | +€104,541 | +155.7% |
| Profit (loss) for the period to be appropriated | 9905 | €67,140 | €171,681 | +€104,541 | +155.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.