DEHON-TORELLI: what changed
What changed
DEHON-TORELLI
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€456,723
2024 · €485,111-€28,389
Equity
€1.8m
2024 · €2.2m-€374,770
Cash
€295,730
2024 · €386,079-€90,349
Balance sheet total
€2.7m
2024 · €2.5m+€243,182
Largest movements
Assets
- Current investments +€349,990
up €349,990 (+17.4%), from €2.0m to €2.4m
- Cash -€90,349
down €90,349 (-23.4%), from €386,079 to €295,730
mainly Contributions, distributions and other (-€831,492) and Current investments (-€349,990)
Equity and liabilities
- Other debts +€534,860
up €534,860 (+210%), from €254,826 to €789,685
- Reserves -€374,770
down €374,770 (-17.3%), from €2.2m to €1.8m
- Tax, wage and social debts +€84,198
up €84,198 (+166%), from €50,775 to €134,974
Income statement
- Gross operating margin -€25,979
down €25,979 (-3.9%), from €674,504 to €648,525
- Financial income -€12,630
down €12,630 (-20.8%), from €60,735 to €48,105
- Taxes -€12,291
down €12,291 (-5.5%), from €224,371 to €212,080
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
€485,111
Gross operating margin
-€25,979
Depreciation
-€1,152
Other operating charges
-€737
Financial income
-€12,630
Financial charges
-€181
Taxes
+€12,291
Result 2025
€456,723
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
+€1.1m
Investment
-€359,370
Financing
-€831,492
Cash 2024
€386,079
From operations (derived)
+€1.1m
Net result for the year
+€456,723
Depreciation
+€24,883
Smaller working-capital items
-€151
Tax, wage and social debts
+€84,198
Other debts
+€534,860
Investment (derived)
-€359,370
Investment in fixed assets (net)
-€9,380
Current investments
-€349,990
Financing
-€831,492
Contributions, distributions and other
-€831,492
Cash 2025
€295,730
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,485,598 | €2,728,780 | +€243,182 | +9.8% |
| Fixed assets | 21/28 | €81,194 | €65,690 | -€15,504 | -19.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €81,194 | €65,690 | -€15,504 | -19.1% |
| Plant, machinery and equipment | 23 | €60,093 | €54,683 | -€5,410 | -9.0% |
| Furniture and vehicles | 24 | €18,851 | €8,757 | -€10,093 | -53.5% |
| Other tangible fixed assets | 26 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €2,404,404 | €2,663,090 | +€258,686 | +10.8% |
| Amounts receivable within one year | 40/41 | €1,655 | €377 | -€1,278 | -77.2% |
| Trade receivables | 40 | €1,655 | €377 | -€1,278 | -77.2% |
| Current investments | 50/53 | €2,011,008 | €2,360,998 | +€349,990 | +17.4% |
| Cash at bank and in hand | 54/58 | €386,079 | €295,730 | -€90,349 | -23.4% |
| Deferred charges and accrued income | 490/1 | €5,662 | €5,985 | +€323 | +5.7% |
| Total equity and liabilities | 10/49 | €2,485,598 | €2,728,780 | +€243,182 | +9.8% |
| Equity | 10/15 | €2,167,579 | €1,792,809 | -€374,770 | -17.3% |
| Reserves | 13 | €2,167,579 | €1,792,809 | -€374,770 | -17.3% |
| Distributable reserves | 133 | €2,167,579 | €1,792,809 | -€374,770 | -17.3% |
| Amounts payable | 17/49 | €318,019 | €935,970 | +€617,952 | +194% |
| Amounts payable within one year | 42/48 | €315,622 | €934,917 | +€619,295 | +196% |
| Trade debts | 44 | €10,020 | €10,258 | +€237 | +2.4% |
| Suppliers | 440/4 | €10,020 | €10,258 | +€237 | +2.4% |
| Taxes, remuneration and social security | 45 | €50,775 | €134,974 | +€84,198 | +166% |
| Taxes | 450/3 | €50,775 | €134,974 | +€84,198 | +166% |
| Other amounts payable | 47/48 | €254,826 | €789,685 | +€534,860 | +210% |
| Accrued charges and deferred income | 492/3 | €2,397 | €1,054 | -€1,343 | -56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,731 | €24,883 | +€1,152 | +4.9% |
| Other operating charges | 640/8 | €1,723 | €2,460 | +€737 | +42.8% |
| Gross operating margin | 9900 | €674,504 | €648,525 | -€25,979 | -3.9% |
| Operating profit (loss) | 9901 | €649,050 | €621,181 | -€27,868 | -4.3% |
| Financial income | 75/76B | €60,735 | €48,105 | -€12,630 | -20.8% |
| Recurring financial income | 75 | €60,735 | €48,105 | -€12,630 | -20.8% |
| Financial charges | 65/66B | €303 | €484 | +€181 | +59.8% |
| Recurring financial charges | 65 | €303 | €484 | +€181 | +59.8% |
| Profit (loss) for the period before taxes | 9903 | €709,482 | €668,802 | -€40,680 | -5.7% |
| Income taxes | 67/77 | €224,371 | €212,080 | -€12,291 | -5.5% |
| Profit (loss) for the period | 9904 | €485,111 | €456,723 | -€28,389 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €485,111 | €456,723 | -€28,389 | -5.9% |
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 1 November 2026 via checked.be.