DE BRUYCKERE THOMAS: what changed
What changed
DE BRUYCKERE THOMAS
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€225,060
2024 · €178,569+€46,492
Equity
€886,246
2024 · €734,485+€151,760
Cash
€591,745
2024 · €157,055+€434,691
Balance sheet total
€1.1m
2024 · €1.0m+€110,201
Largest movements
Assets
- Cash +€434,691
up €434,691 (+277%), from €157,055 to €591,745
mainly Current investments (+€250,000) and Net result for the year (+€225,060)
- Current investments -€250,000
down €250,000 (-100%), from €250,000 to €0
- Receivables after one year -€50,000
down €50,000 (-24.0%), from €208,127 to €158,127
- Receivables within one year -€25,445
down €25,445 (-97.0%), from €26,240 to €795
- Deferred charges and accrued income +€12,106
up €12,106 (+28.5%), from €42,428 to €54,535
Equity and liabilities
- Reserves +€151,760
up €151,760 (+21.0%), from €722,085 to €873,846
- Tax, wage and social debts -€31,079
down €31,079 (-58.0%), from €53,585 to €22,506
of which Taxes: -€28,379
- Debts after one year -€24,750
down €24,750 (-12.8%), from €193,875 to €169,125
Income statement
- Gross operating margin +€53,155
up €53,155 (+19.1%), from €277,788 to €330,943
- Taxes +€20,382
up €20,382 (+25.5%), from €80,073 to €100,454
- Financial income +€8,615
up €8,615 (+120%), from €7,167 to €15,782
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
€178,569
Gross operating margin
+€53,155
Depreciation
+€3,034
Other operating charges
-€1,620
Other operating items
+€2,582
Financial income
+€8,615
Financial charges
+€1,108
Taxes
-€20,382
Result 2025
€225,060
raises the resultlowers the resultnot broken down further in the accounts
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
+€282,741
Investment
+€250,000
Financing
-€98,050
Cash 2024
€157,055
From operations (derived)
+€282,741
Net result for the year
+€225,060
Depreciation
+€11,151
Receivables after one year
+€50,000
Receivables within one year
+€25,445
Deferred charges and accrued income
-€12,106
Trade debts
+€2,777
Tax, wage and social debts
-€31,079
Other debts
+€9,620
Accrued charges and deferred income
+€1,873
Investment (derived)
+€250,000
Current investments
+€250,000
Financing
-€98,050
Debts after one year
-€24,750
Contributions, distributions and other
-€73,300
Cash 2025
€591,745
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,009,549 | €1,119,750 | +€110,201 | +10.9% |
| Fixed assets | 21/28 | €325,699 | €314,547 | -€11,151 | -3.4% |
| Tangible fixed assets | 22/27 | €325,699 | €314,547 | -€11,151 | -3.4% |
| Land and buildings | 22 | €318,874 | €310,079 | -€8,795 | -2.8% |
| Plant, machinery and equipment | 23 | €637 | €0 | -€637 | -100% |
| Furniture and vehicles | 24 | €6,188 | €4,469 | -€1,719 | -27.8% |
| Current assets | 29/58 | €683,850 | €805,203 | +€121,353 | +17.7% |
| Amounts receivable after more than one year | 29 | €208,127 | €158,127 | -€50,000 | -24.0% |
| Trade receivables | 290 | €208,127 | €158,127 | -€50,000 | -24.0% |
| Amounts receivable within one year | 40/41 | €26,240 | €795 | -€25,445 | -97.0% |
| Other amounts receivable | 41 | €26,240 | €795 | -€25,445 | -97.0% |
| Current investments | 50/53 | €250,000 | €0 | -€250,000 | -100% |
| Cash at bank and in hand | 54/58 | €157,055 | €591,745 | +€434,691 | +277% |
| Deferred charges and accrued income | 490/1 | €42,428 | €54,535 | +€12,106 | +28.5% |
| Total equity and liabilities | 10/49 | €1,009,549 | €1,119,750 | +€110,201 | +10.9% |
| Equity | 10/15 | €734,485 | €886,246 | +€151,760 | +20.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €722,085 | €873,846 | +€151,760 | +21.0% |
| Distributable reserves | 133 | €722,085 | €873,846 | +€151,760 | +21.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €275,063 | €233,505 | -€41,559 | -15.1% |
| Amounts payable after more than one year | 17 | €193,875 | €169,125 | -€24,750 | -12.8% |
| Financial debts | 170/4 | €193,875 | €169,125 | -€24,750 | -12.8% |
| Amounts payable within one year | 42/48 | €81,188 | €62,507 | -€18,682 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €24,750 | €24,750 | = | 0.0% |
| Trade debts | 44 | €1,554 | €4,331 | +€2,777 | +179% |
| Suppliers | 440/4 | €1,554 | €4,331 | +€2,777 | +179% |
| Taxes, remuneration and social security | 45 | €53,585 | €22,506 | -€31,079 | -58.0% |
| Taxes | 450/3 | €50,885 | €22,506 | -€28,379 | -55.8% |
| Remuneration and social security | 454/9 | €2,700 | €0 | -€2,700 | -100% |
| Other amounts payable | 47/48 | €1,299 | €10,920 | +€9,620 | +740% |
| Accrued charges and deferred income | 492/3 | - | €1,873 | +€1,873 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,185 | €11,151 | -€3,034 | -21.4% |
| Other operating charges | 640/8 | €1,443 | €3,063 | +€1,620 | +112% |
| Non-recurring operating charges | 66A | €2,582 | €0 | -€2,582 | -100% |
| Gross operating margin | 9900 | €277,788 | €330,943 | +€53,155 | +19.1% |
| Operating profit (loss) | 9901 | €259,578 | €316,729 | +€57,151 | +22.0% |
| Financial income | 75/76B | €7,167 | €15,782 | +€8,615 | +120% |
| Recurring financial income | 75 | €7,167 | €15,782 | +€8,615 | +120% |
| Financial charges | 65/66B | €8,104 | €6,996 | -€1,108 | -13.7% |
| Recurring financial charges | 65 | €8,104 | €6,996 | -€1,108 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €258,641 | €325,514 | +€66,873 | +25.9% |
| Income taxes | 67/77 | €80,073 | €100,454 | +€20,382 | +25.5% |
| Profit (loss) for the period | 9904 | €178,569 | €225,060 | +€46,492 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €178,569 | €225,060 | +€46,492 | +26.0% |
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 5 November 2026 via checked.be.